Continuing and discontinued operations
[axis]
IFRS 5 - Presentation and
disclosureDisclosure
Continuing operations [member]
IFRS 5 - Presentation and
disclosureDisclosure
Aggregate continuing and discontinued
operations [member]
IFRS 5 - Presentation and
disclosureDisclosure
Discontinued operations [member]
IFRS 5 - Presentation and
disclosureDisclosure
Disposal groups classified as held for
sale [member]
IFRS 5 - Presentation and
disclosureDisclosure, IFRS 5.38Common
practice
Disclosure of insurance contracts [text
block]
Insurance service result
[abstract]
Insurance revenue
Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IAS 1.82 a (ii)Disclosure,
Effective
2021-01-01 IFRS 17.80 aDisclosure
Insurance service expenses from
insurance contracts issued
Effective
2021-01-01 IAS 1.82 abDisclosure,
Effective
2021-01-01 IFRS 17.80 aDisclosure
Income (expenses) from reinsurance
contracts held, other than finance income (expenses)
[abstract]
Income from amounts recovered from
reinsurer
Effective
2021-01-01 IFRS 17.86Disclosure
Expenses from allocation of premiums
paid to reinsurer
Effective
2021-01-01 IFRS 17.86Disclosure
Net income (expenses) from reinsurance
contracts held, other than finance income (expenses)
Effective
2021-01-01 IFRS 17.86Disclosure, Effective
2021-01-01 IAS 1.82 acDisclosure
Total insurance service
result
Effective
2021-01-01 IFRS 17.80 aDisclosure
Additional information about insurance
contracts [text block]
Effective
2021-01-01 IFRS 17.94Disclosure
Description of criteria satisfied when
using premium allocation approach
Effective
2021-01-01 IFRS 17.97 aDisclosure
Description of whether entity makes
adjustment for time value of money and effect of financial risk when using
premium allocation approach
Effective
2021-01-01 IFRS 17.97 bDisclosure
Description of method to recognise
insurance acquisition cash flows when using premium allocation
approach
Effective
2021-01-01 IFRS 17.97 cDisclosure
Disclosure of reconciliation of
changes in insurance contracts by remaining coverage and incurred claims
[text block]
Effective
2021-01-01 IFRS 17.100Disclosure
Disclosure of reconciliation of
changes in insurance contracts by remaining coverage and incurred claims
[abstract]
Disclosure of reconciliation of
changes in insurance contracts by remaining coverage and incurred claims
[table]
Effective
2021-01-01 IFRS 17.100Disclosure
Disaggregation of insurance contracts
[axis]
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.109Disclosure
Disaggregation of insurance contracts
[member]
Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Insurance contracts issued
[member]
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held
[member]
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.98Disclosure
Insurance contracts by remaining
coverage and incurred claims [axis]
Effective
2021-01-01 IFRS 17.100Disclosure
Insurance contracts by remaining
coverage and incurred claims [member]
Effective
2021-01-01 IFRS 17.100Disclosure
Net liabilities or assets for
remaining coverage excluding loss component [member]
Effective
2021-01-01 IFRS 17.100 aDisclosure
Loss component [member]
Effective
2021-01-01 IFRS 17.100 bDisclosure
Liabilities for incurred claims
[member]
Effective
2021-01-01 IFRS 17.100 cDisclosure
Insurance contracts by components
[axis]
Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.101Disclosure
Insurance contracts by components
[member]
Effective
2021-01-01 IFRS 17.101Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective
2021-01-01 IFRS 17.107Disclosure
Estimates of present value of future
cash flows [member]
Effective
2021-01-01 IFRS 17.101 aDisclosure,
Effective
2021-01-01 IFRS 17.100 c (i)Disclosure
Estimates of present value of future
cash outflows [member]
Effective
2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of
insurance acquisition cash flows [member]
Effective
2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of future
cash outflows other than insurance acquisition cash flows
[member]
Effective
2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of future
cash inflows [member]
Effective
2021-01-01 IFRS 17.107 bDisclosure
Risk adjustment for non-financial
risk [member]
Effective
2021-01-01 IFRS 17.107 cDisclosure,
Effective
2021-01-01 IFRS 17.101 bDisclosure,
Effective
2021-01-01 IFRS 17.100 c (ii)Disclosure
Contractual service margin
[member]
Effective
2021-01-01 IFRS 17.107 dDisclosure,
Effective
2021-01-01 IFRS 17.101 cDisclosure
Contractual service margin related to
contracts that existed at transition date to which modified retrospective
approach has been applied [member]
Effective
2021-01-01 IFRS 17.114 aDisclosure
Contractual service margin related to
contracts that existed at transition date to which fair value approach has
been applied [member]
Effective
2021-01-01 IFRS 17.114 bDisclosure
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]
Effective
2021-01-01 IFRS 17.114 cDisclosure
Insurance contracts
[axis]
Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.106Disclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.101Disclosure
Insurance contracts
[member]
Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.101Disclosure,
Effective
2021-01-01 IFRS 17.107Disclosure
Insurance contracts to which premium
allocation approach has been applied [member]
Effective
2021-01-01 IFRS 17.100 cDisclosure
Insurance contracts other than those
to which premium allocation approach has been applied
[member]
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure
Disclosure of reconciliation of
changes in insurance contracts by remaining coverage and incurred claims
[line items]
Insurance contracts liability (asset)
at beginning of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are assets at
beginning of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are
liabilities at beginning of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Changes in insurance contracts for
reconciliation by remaining coverage and incurred claims
[abstract]
Increase (decrease) through insurance
service result for reconciliation by remaining coverage and incurred
claims, insurance contracts liability (asset)
[abstract]
Increase (decrease) through insurance
revenue, insurance contracts liability (asset) [abstract]
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)
Effective
2021-01-01 IFRS 17.114 aDisclosure
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)
Effective
2021-01-01 IFRS 17.114 bDisclosure
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)
Effective
2021-01-01 IFRS 17.114 cDisclosure
Total increase (decrease) through
insurance revenue, insurance contracts liability (asset)
Effective
2021-01-01 IFRS 17.103 aDisclosure
Increase (decrease) through insurance
service expenses, insurance contracts liability (asset)
[abstract]
Increase (decrease) through incurred
claims and other incurred insurance service expenses, insurance contracts
liability (asset)
Effective
2021-01-01 IFRS 17.103 b (i)Disclosure
Increase (decrease) through
amortisation of insurance acquisition cash flows, insurance contracts
liability (asset)
Effective
2021-01-01 IFRS 17.103 b (ii)Disclosure
Increase (decrease) through changes
that relate to past service, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.103 b (iii)Disclosure,
Effective
2021-01-01 IFRS 17.104 cDisclosure
Increase (decrease) through changes
that relate to future service, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.103 b (iv)Disclosure,
Effective
2021-01-01 IFRS 17.104 aDisclosure
Total increase (decrease) through
insurance service expenses, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.103 bDisclosure
Increase (decrease) through
investment components excluded from insurance revenue and insurance
service expenses, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.103 cDisclosure
Total increase (decrease) through
insurance service result, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.104Disclosure, Effective
2021-01-01 IFRS 17.103Disclosure
Increase (decrease) through cash
flows, insurance contracts liability (asset) [abstract]
Increase (decrease) through premiums
received for insurance contracts issued, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.105 a (i)Disclosure
Increase (decrease) through premiums
paid for reinsurance contracts held, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.105 a (i)Disclosure
Increase (decrease) through insurance
acquisition cash flows, insurance contracts liability (asset)
Effective
2021-01-01 IFRS 17.105 a (ii)Disclosure
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)
Effective
2021-01-01 IFRS 17.105 a (iii)Disclosure
Increase (decrease) through incurred
claims recovered and other insurance service expenses recovered under
reinsurance contracts held, insurance contracts
liability (asset)
Effective
2021-01-01 IFRS 17.105 a (iii)Disclosure
Total increase (decrease) through
cash flows, insurance contracts liability (asset)
Effective
2021-01-01 IFRS 17.105 aDisclosure
Increase (decrease) through effect of
changes in risk of non-performance by issuer of reinsurance contracts
held, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.105 bDisclosure
Increase (decrease) through insurance
finance income or expenses, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.105 cDisclosure
Increase (decrease) through
additional items necessary to understand change, insurance contracts
liability (asset)
Effective
2021-01-01 IFRS 17.105 dDisclosure
Total increase (decrease) in
insurance contracts liability (asset)
Effective
2021-01-01 IFRS 17.99Common practice
Insurance contracts liability (asset)
at end of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are assets at
end of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are
liabilities at end of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Disclosure of reconciliation of
changes in insurance contracts by components [text block]
Effective
2021-01-01 IFRS 17.101Disclosure
Disclosure of reconciliation of
changes in insurance contracts by components [abstract]
Disclosure of reconciliation of
changes in insurance contracts by components [table]
Effective
2021-01-01 IFRS 17.101Disclosure
Disaggregation of insurance contracts
[axis]
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.109Disclosure
Disaggregation of insurance contracts
[member]
Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Insurance contracts issued
[member]
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held
[member]
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.98Disclosure
Insurance contracts by components
[axis]
Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.101Disclosure
Insurance contracts by components
[member]
Effective
2021-01-01 IFRS 17.101Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective
2021-01-01 IFRS 17.107Disclosure
Estimates of present value of future
cash flows [member]
Effective
2021-01-01 IFRS 17.101 aDisclosure,
Effective
2021-01-01 IFRS 17.100 c (i)Disclosure
Estimates of present value of future
cash outflows [member]
Effective
2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of
insurance acquisition cash flows [member]
Effective
2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of future
cash outflows other than insurance acquisition cash flows
[member]
Effective
2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of future
cash inflows [member]
Effective
2021-01-01 IFRS 17.107 bDisclosure
Risk adjustment for non-financial
risk [member]
Effective
2021-01-01 IFRS 17.107 cDisclosure,
Effective
2021-01-01 IFRS 17.101 bDisclosure,
Effective
2021-01-01 IFRS 17.100 c (ii)Disclosure
Contractual service margin
[member]
Effective
2021-01-01 IFRS 17.107 dDisclosure,
Effective
2021-01-01 IFRS 17.101 cDisclosure
Contractual service margin related to
contracts that existed at transition date to which modified retrospective
approach has been applied [member]
Effective
2021-01-01 IFRS 17.114 aDisclosure
Contractual service margin related to
contracts that existed at transition date to which fair value approach has
been applied [member]
Effective
2021-01-01 IFRS 17.114 bDisclosure
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]
Effective
2021-01-01 IFRS 17.114 cDisclosure
Insurance contracts
[axis]
Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.106Disclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.101Disclosure
Insurance contracts
[member]
Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.101Disclosure,
Effective
2021-01-01 IFRS 17.107Disclosure
Insurance contracts to which premium
allocation approach has been applied [member]
Effective
2021-01-01 IFRS 17.100 cDisclosure
Insurance contracts other than those
to which premium allocation approach has been applied
[member]
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure
Disclosure of reconciliation of
changes in insurance contracts by components [line items]
Insurance contracts liability (asset)
at beginning of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are assets at
beginning of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are
liabilities at beginning of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Changes in insurance contracts for
reconciliation by components [abstract]
Increase (decrease) through insurance
service result for reconciliation by components, insurance contracts
liability (asset) [abstract]
Increase (decrease) through changes
that relate to future service, insurance contracts liability (asset)
[abstract]
Increase (decrease) through changes
in estimates that adjust contractual service margin, insurance contracts
liability (asset)
Effective
2021-01-01 IFRS 17.104 a (i)Disclosure
Increase (decrease) through changes
in estimates that do not adjust contractual service margin, insurance
contracts liability (asset)
Effective
2021-01-01 IFRS 17.104 a (ii)Disclosure
Increase (decrease) through effects
of contracts initially recognised in period, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.104 a (iii)Disclosure,
Effective
2021-01-01 IFRS 17.107Disclosure
Total increase (decrease) through
changes that relate to future service, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.103 b (iv)Disclosure,
Effective
2021-01-01 IFRS 17.104 aDisclosure
Increase (decrease) through changes
that relate to current service, insurance contracts liability (asset)
[abstract]
Increase (decrease) through
recognition of contractual service margin in profit or loss to reflect
transfer of services, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.104 b (i)Disclosure
Increase (decrease) through change in
risk adjustment for non-financial risk that does not relate to future or
past service, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.104 b (ii)Disclosure
Increase (decrease) through
experience adjustments, insurance contracts liability (asset)
Effective
2021-01-01 IFRS 17.104 b (iii)Disclosure
Total increase (decrease) through
changes that relate to current service, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.104 bDisclosure
Increase (decrease) through changes
that relate to past service, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.103 b (iii)Disclosure,
Effective
2021-01-01 IFRS 17.104 cDisclosure
Total increase (decrease) through
insurance service result, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.104Disclosure, Effective
2021-01-01 IFRS 17.103Disclosure
Increase (decrease) through cash
flows, insurance contracts liability (asset) [abstract]
Increase (decrease) through premiums
received for insurance contracts issued, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.105 a (i)Disclosure
Increase (decrease) through premiums
paid for reinsurance contracts held, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.105 a (i)Disclosure
Increase (decrease) through insurance
acquisition cash flows, insurance contracts liability (asset)
Effective
2021-01-01 IFRS 17.105 a (ii)Disclosure
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)
Effective
2021-01-01 IFRS 17.105 a (iii)Disclosure
Increase (decrease) through incurred
claims recovered and other insurance service expenses recovered under
reinsurance contracts held, insurance contracts
liability (asset)
Effective
2021-01-01 IFRS 17.105 a (iii)Disclosure
Total increase (decrease) through
cash flows, insurance contracts liability (asset)
Effective
2021-01-01 IFRS 17.105 aDisclosure
Increase (decrease) through effect of
changes in risk of non-performance by issuer of reinsurance contracts
held, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.105 bDisclosure
Increase (decrease) through insurance
finance income or expenses, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.105 cDisclosure
Increase (decrease) through
additional items necessary to understand change, insurance contracts
liability (asset)
Effective
2021-01-01 IFRS 17.105 dDisclosure
Total increase (decrease) in
insurance contracts liability (asset)
Effective
2021-01-01 IFRS 17.99Common practice
Insurance contracts liability (asset)
at end of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are assets at
end of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are
liabilities at end of period
Effective
2021-01-01 IFRS 17.99 bDisclosure
Disclosure of analysis of insurance
revenue [text block]
Effective
2021-01-01 IFRS 17.106Disclosure
Disclosure of analysis of insurance
revenue [abstract]
Disclosure of analysis of insurance
revenue [table]
Effective
2021-01-01 IFRS 17.106Disclosure
Insurance contracts
[axis]
Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.106Disclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.101Disclosure
Insurance contracts
[member]
Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.101Disclosure,
Effective
2021-01-01 IFRS 17.107Disclosure
Insurance contracts to which premium
allocation approach has been applied [member]
Effective
2021-01-01 IFRS 17.100 cDisclosure
Insurance contracts other than those
to which premium allocation approach has been applied
[member]
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure
Disclosure of analysis of insurance
revenue [line items]
Insurance revenue
[abstract]
Insurance revenue, amounts relating
to changes in liability for remaining coverage [abstract]
Insurance revenue, insurance service
expenses incurred during period measured at amounts expected at beginning
of period
Effective
2021-01-01 IFRS 17.106 a (i)Disclosure
Insurance revenue, change in risk
adjustment for non-financial risk
Effective
2021-01-01 IFRS 17.106 a (ii)Disclosure
Insurance revenue, contractual
service margin recognised in profit or loss because of transfer of
services
Effective
2021-01-01 IFRS 17.106 a (iii)Disclosure
Total insurance revenue, amounts
relating to changes in liability for remaining coverage
Effective
2021-01-01 IFRS 17.106 aDisclosure
Insurance revenue, allocation of
portion of premiums that relate to recovery of insurance acquisition cash
flows
Effective
2021-01-01 IFRS 17.106 bDisclosure
Total insurance revenue
Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IAS 1.82 a (ii)Disclosure,
Effective
2021-01-01 IFRS 17.80 aDisclosure
Disclosure of effect of insurance
contracts initially recognised [text block]
Effective
2021-01-01 IFRS 17.107Disclosure
Disclosure of effect of insurance
contracts initially recognised [abstract]
Disclosure of effect of insurance
contracts initially recognised [table]
Effective
2021-01-01 IFRS 17.107Disclosure
Disaggregation of insurance contracts
[axis]
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.109Disclosure
Disaggregation of insurance contracts
[member]
Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Insurance contracts issued
[member]
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held
[member]
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.98Disclosure
Insurance contracts by components
[axis]
Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.101Disclosure
Insurance contracts by components
[member]
Effective
2021-01-01 IFRS 17.101Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective
2021-01-01 IFRS 17.107Disclosure
Estimates of present value of future
cash flows [member]
Effective
2021-01-01 IFRS 17.101 aDisclosure,
Effective
2021-01-01 IFRS 17.100 c (i)Disclosure
Estimates of present value of future
cash outflows [member]
Effective
2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of
insurance acquisition cash flows [member]
Effective
2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of future
cash outflows other than insurance acquisition cash flows
[member]
Effective
2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of future
cash inflows [member]
Effective
2021-01-01 IFRS 17.107 bDisclosure
Risk adjustment for non-financial
risk [member]
Effective
2021-01-01 IFRS 17.107 cDisclosure,
Effective
2021-01-01 IFRS 17.101 bDisclosure,
Effective
2021-01-01 IFRS 17.100 c (ii)Disclosure
Contractual service margin
[member]
Effective
2021-01-01 IFRS 17.107 dDisclosure,
Effective
2021-01-01 IFRS 17.101 cDisclosure
Contractual service margin related to
contracts that existed at transition date to which modified retrospective
approach has been applied [member]
Effective
2021-01-01 IFRS 17.114 aDisclosure
Contractual service margin related to
contracts that existed at transition date to which fair value approach has
been applied [member]
Effective
2021-01-01 IFRS 17.114 bDisclosure
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]
Effective
2021-01-01 IFRS 17.114 cDisclosure
Insurance contracts
[axis]
Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.106Disclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.101Disclosure
Insurance contracts
[member]
Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.101Disclosure,
Effective
2021-01-01 IFRS 17.107Disclosure
Insurance contracts to which premium
allocation approach has been applied [member]
Effective
2021-01-01 IFRS 17.100 cDisclosure
Insurance contracts other than those
to which premium allocation approach has been applied
[member]
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure
Disclosure of effect of insurance
contracts initially recognised [line items]
Increase (decrease) through effects of
contracts initially recognised in period, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.104 a (iii)Disclosure,
Effective
2021-01-01 IFRS 17.107Disclosure
Increase (decrease) through effects of
contracts acquired in period, insurance contracts liability
(asset)
Effective
2021-01-01 IFRS 17.108 aDisclosure
Increase (decrease) through effects of
groups of onerous contracts initially recognised in period, insurance
contracts liability (asset)
Effective
2021-01-01 IFRS 17.108 bDisclosure
Disclosure of information about
expected recognition of contractual service margin in profit or loss [text
block]
Effective
2021-01-01 IFRS 17.109Disclosure
Disclosure of information about
expected recognition of contractual service margin in profit or loss
[abstract]
Disclosure of information about
expected recognition of contractual service margin in profit or loss
[table]
Effective
2021-01-01 IFRS 17.109Disclosure
Disaggregation of insurance contracts
[axis]
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.109Disclosure
Disaggregation of insurance contracts
[member]
Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Insurance contracts issued
[member]
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held
[member]
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.98Disclosure
Maturity [axis]
Aggregated time bands [member]
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Effective
2018-01-01 IFRS 15.120 b (i)Disclosure,
Effective
2018-01-01 IFRS 7.23B aDisclosure,
Effective 2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B35Example, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.56 aDisclosure,
IAS 1.61Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 7.23B aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 15.120 b (i)Disclosure
Not later than one year
[member]
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.61 aDisclosure, Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than one year and not later than
two years [member]
IAS 1.112 cCommon practice,
Effective 2019-01-01 IFRS 16.94Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than two years and not later than
three years [member]
Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than three years and not later
than four years [member]
IAS 1.112 cCommon practice,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than four years and not later than
five years [member]
Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, IAS 1.112 cCommon
practice, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than five years [member]
Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Insurance contracts
[axis]
Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.106Disclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.101Disclosure
Insurance contracts
[member]
Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.101Disclosure,
Effective
2021-01-01 IFRS 17.107Disclosure
Insurance contracts to which premium
allocation approach has been applied [member]
Effective
2021-01-01 IFRS 17.100 cDisclosure
Insurance contracts other than those
to which premium allocation approach has been applied
[member]
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure
Disclosure of information about
expected recognition of contractual service margin in profit or loss [line
items]
Explanation of when entity expects to
recognise remaining contractual service margin in profit or
loss
Effective
2021-01-01 IFRS 17.109Disclosure
Contractual service
margin
Effective
2021-01-01 IFRS 17.109Disclosure
Insurance finance income
(expenses)
Effective
2021-01-01 IFRS 17.110Disclosure
Explanation of insurance finance
income (expenses)
Effective
2021-01-01 IFRS 17.110Disclosure
Explanation of relationship between
insurance finance income (expenses) and investment return on
assets
Effective
2021-01-01 IFRS 17.110Disclosure
Description of composition of
underlying items for contracts with direct participation
features
Effective
2021-01-01 IFRS 17.111Disclosure
Fair value of underlying items for
contracts with direct participation features
Effective
2021-01-01 IFRS 17.111Disclosure
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
Effective
2021-01-01 IFRS 17.112Disclosure
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
Effective
2021-01-01 IFRS 17.113 aDisclosure
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]
Effective
2021-01-01 IFRS 17.113 bDisclosure
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]
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]
Effective
2021-01-01 IFRS 17.113 bDisclosure
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]
Effective
2021-01-01 IFRS 17.113 bDisclosure
Currently stated [member]
IAS 8.49 b (i)Disclosure,
IAS 1.20 dCommon practice,
IAS 8.29 c (i)Disclosure,
IAS 1.106 bDisclosure,
IAS 8.28 f (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bDisclosure
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]
Effective
2021-01-01 IFRS 17.113 bDisclosure
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]
Profit (loss)
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure,
IFRS 12.B10 bExample,
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective on first
application of IFRS 9 IFRS 4.39L eExample,
IFRS 8.23Disclosure,
IAS 1.106 d (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample
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
Effective
2021-01-01 IFRS 17.113 cDisclosure
Explanation of how entity determined
measurement of insurance contracts at transition date
Effective
2021-01-01 IFRS 17.115Disclosure
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]
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
Effective
2021-01-01 IFRS 17.116Disclosure
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
Effective
2021-01-01 IFRS 17.116Common practice
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
Effective
2021-01-01 IFRS 17.116Example
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
Effective
2021-01-01 IFRS 17.116Example
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
Effective
2021-01-01 IFRS 17.116Disclosure
Disclosure of significant judgements
and changes in judgements made in applying IFRS 17 [text
block]
Effective
2021-01-01 IFRS 17.117Disclosure
Description of methods used to measure
contracts within scope of IFRS 17 and processes for estimating inputs to
those methods
Effective
2021-01-01 IFRS 17.117 aDisclosure
Description of changes in methods used
to measure contracts within scope of IFRS 17 and processes for estimating
inputs to those methods
Effective
2021-01-01 IFRS 17.117 bDisclosure
Description of reasons for changes in
methods used to measure contracts within scope of IFRS 17 and processes
for estimating inputs to those methods
Effective
2021-01-01 IFRS 17.117 bDisclosure
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
Effective
2021-01-01 IFRS 17.117 bDisclosure
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
Effective
2021-01-01 IFRS 17.117 c (i)Disclosure
Description of approach used to
determine risk adjustment for non-financial risk
Effective
2021-01-01 IFRS 17.117 c (ii)Disclosure
Description of approach used to
determine discount rates
Effective
2021-01-01 IFRS 17.117 c (iii)Disclosure
Description of approach used to
determine investment components
Effective
2021-01-01 IFRS 17.117 c (iv)Disclosure
Disclosure of inputs to methods used
to measure contracts within scope of IFRS 17 [text block]
Effective
2021-01-01 IFRS 17.117 aDisclosure
Disclosure of inputs to methods used
to measure contracts within scope of IFRS 17 [abstract]
Disclosure of inputs to methods used
to measure contracts within scope of IFRS 17 [table]
Effective
2021-01-01 IFRS 17.117 aDisclosure
Methods used to measure contracts
within scope of IFRS 17 [axis]
Effective
2021-01-01 IFRS 17.117 aDisclosure
Methods used to measure contracts
within scope of IFRS 17 [member]
Effective
2021-01-01 IFRS 17.117 aDisclosure
Inputs to methods used to measure
contracts within scope of IFRS 17 [axis]
Effective
2021-01-01 IFRS 17.117 aDisclosure
Inputs to methods used to measure
contracts within scope of IFRS 17 [member]
Effective
2021-01-01 IFRS 17.117 aDisclosure
Disclosure of inputs to methods used
to measure contracts within scope of IFRS 17 [line items]
Input to method used to measure
contracts within scope of IFRS 17
Effective
2021-01-01 IFRS 17.117 aDisclosure
Explanation of methods used to
determine insurance finance income (expenses) recognised in profit or
loss
Effective
2021-01-01 IFRS 17.118Disclosure
Confidence level used to determine
risk adjustment for non-financial risk
Effective
2021-01-01 IFRS 17.119Disclosure
Description of technique other than
confidence level technique used for determining risk adjustment for
non-financial risk
Effective
2021-01-01 IFRS 17.119Disclosure
Confidence level corresponding to
results of technique other than confidence level technique used for
determining risk adjustment for non-financial
risk
Effective
2021-01-01 IFRS 17.119Disclosure
Disclosure of yield curve used to
discount cash flows that do not vary based on returns on underlying items
[text block]
Effective
2021-01-01 IFRS 17.120Disclosure
Disclosure of yield curve used to
discount cash flows that do not vary based on returns on underlying items
[abstract]
Disclosure of yield curve used to
discount cash flows that do not vary based on returns on underlying items
[table]
Effective
2021-01-01 IFRS 17.120Disclosure
Maturity [axis]
Aggregated time bands [member]
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Effective
2018-01-01 IFRS 15.120 b (i)Disclosure,
Effective
2018-01-01 IFRS 7.23B aDisclosure,
Effective 2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B35Example, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.56 aDisclosure,
IAS 1.61Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 7.23B aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 15.120 b (i)Disclosure
Not later than one year
[member]
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.61 aDisclosure, Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than one year and not later than
two years [member]
IAS 1.112 cCommon practice,
Effective 2019-01-01 IFRS 16.94Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than two years and not later than
three years [member]
Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than three years and not later
than four years [member]
IAS 1.112 cCommon practice,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than four years and not later than
five years [member]
Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, IAS 1.112 cCommon
practice, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than five years [member]
Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Range [axis]
IFRS 13.B6Example,
IFRS 14.33 bDisclosure,
IFRS 2.45 dDisclosure, IFRS 7.7Common
practice, IFRS 13.IE63Example, Effective
2021-01-01 IFRS 17.120Disclosure
Ranges [member]
IFRS 2.45 dDisclosure,
IFRS 13.IE63Example, IFRS 13.B6Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, Effective
2021-01-01 IFRS 17.120Disclosure
Bottom of range [member]
IFRS 13.B6Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, IFRS 13.IE63Example,
IFRS 2.45 dDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure
Weighted average [member]
IFRS 13.IE63Example,
IFRS 7.7Common practice,
IFRS 13.B6Example,
IFRS 14.33 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure
Top of range [member]
IFRS 13.B6Example,
IFRS 2.45 dDisclosure,
IFRS 13.IE63Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, Effective
2021-01-01 IFRS 17.120Disclosure
Disclosure of yield curve used to
discount cash flows that do not vary based on returns on underlying items
[line items]
Yield used to discount cash flows that
do not vary based on returns on underlying items
Effective
2021-01-01 IFRS 17.120Disclosure
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
Effective
2021-01-01 IFRS 17.123Disclosure
Disclosure of additional information
representative of risk exposure arising from contracts within scope of
IFRS 17 during period [text block]
Effective
2021-01-01 IFRS 17.123Disclosure
Disclosure of nature and extent of
risks that arise from contracts within scope of IFRS 17 [text
block]
Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure
Disclosure of nature and extent of
risks that arise from contracts within scope of IFRS 17
[abstract]
Disclosure of nature and extent of
risks that arise from contracts within scope of IFRS 17
[table]
Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure
Types of risks [axis]
Risks [member]
Insurance risk [member]
Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.128 a (i)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective
2021-01-01 IFRS 17.127Disclosure
Financial risk [member]
Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure
Credit risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure
Liquidity risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure
Market risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Currency risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective
2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
Effective
2021-01-01 IFRS 17.127Disclosure
Other price risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.127Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Disclosure of nature and extent of
risks that arise from contracts within scope of IFRS 17 [line
items]
Description of exposures to risks that
arise from contracts within scope of IFRS 17 and how they
arise
Effective
2021-01-01 IFRS 17.124 aDisclosure
Description of objectives, policies
and processes for managing risks that arise from contracts within scope of
IFRS 17
Effective
2021-01-01 IFRS 17.124 bDisclosure
Description of methods used to measure
risks that arise from contracts within scope of IFRS 17
Effective
2021-01-01 IFRS 17.124 bDisclosure
Description of changes in exposures to
risks that arise from contracts within scope of IFRS 17 and how they
arise
Effective
2021-01-01 IFRS 17.124 cDisclosure
Description of changes in objectives,
policies and processes for managing risks that arise from contracts within
scope of IFRS 17
Effective
2021-01-01 IFRS 17.124 cDisclosure
Description of changes in methods used
to measure risks that arise from contracts within scope of IFRS
17
Effective
2021-01-01 IFRS 17.124 cDisclosure
Summary quantitative information about
exposure to risk that arises from contracts within scope of IFRS 17 [text
block]
Effective
2021-01-01 IFRS 17.125 aDisclosure
Exposure to risk that arises from
contracts within scope of IFRS 17
Effective
2021-01-01 IFRS 17.125 aDisclosure
Information about effect of regulatory
frameworks in which entity operates
Effective
2021-01-01 IFRS 17.126Disclosure
Statement that entity applies
paragraph 20 of IFRS 17 in determining groups of insurance
contracts
Effective
2021-01-01 IFRS 17.126Disclosure
Disclosure of detailed information
about concentrations of risk that arises from contracts within scope of
IFRS 17 [text block]
Effective
2021-01-01 IFRS 17.127Disclosure
Disclosure of detailed information
about concentrations of risk that arises from contracts within scope of
IFRS 17 [abstract]
Disclosure of detailed information
about concentrations of risk that arises from contracts within scope of
IFRS 17 [table]
Effective
2021-01-01 IFRS 17.127Disclosure
Types of risks [axis]
Risks [member]
Insurance risk [member]
Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.128 a (i)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective
2021-01-01 IFRS 17.127Disclosure
Financial risk [member]
Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure
Credit risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure
Liquidity risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure
Market risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Currency risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective
2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
Effective
2021-01-01 IFRS 17.127Disclosure
Other price risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.127Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Concentrations of risk
[axis]
Effective
2021-01-01 IFRS 17.127Disclosure
Concentrations of risk
[member]
Effective
2021-01-01 IFRS 17.127Disclosure
Disclosure of detailed information
about concentrations of risk that arises from contracts within scope of
IFRS 17 [line items]
Description of how entity determines
concentrations of risk that arises from contracts within scope of IFRS
17
Effective
2021-01-01 IFRS 17.127Disclosure
Description of shared characteristic
that identifies concentration of risk that arises from contracts within
scope of IFRS 17
Effective
2021-01-01 IFRS 17.127Disclosure
Disclosure of sensitivity analysis to
changes in risk exposures that arise from contracts within scope of IFRS
17 [text block]
Effective
2021-01-01 IFRS 17.128 aDisclosure
Disclosure of sensitivity analysis to
changes in risk exposures that arise from contracts within scope of IFRS
17 [abstract]
Disclosure of sensitivity analysis to
changes in risk exposures that arise from contracts within scope of IFRS
17 [table]
Effective
2021-01-01 IFRS 17.128 aDisclosure
Types of risks [axis]
Risks [member]
Insurance risk [member]
Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.128 a (i)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective
2021-01-01 IFRS 17.127Disclosure
Financial risk [member]
Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure
Credit risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure
Liquidity risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure
Market risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Currency risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective
2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
Effective
2021-01-01 IFRS 17.127Disclosure
Other price risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.127Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Risk exposures [axis]
Effective
2021-01-01 IFRS 17.128 aDisclosure
Risk exposures [member]
Effective
2021-01-01 IFRS 17.128 aDisclosure
Disclosure of sensitivity analysis to
changes in risk exposures that arise from contracts within scope of IFRS
17 [line items]
Percentage of reasonably possible
increase in risk exposure that arises from contracts within scope of IFRS
17
Effective
2021-01-01 IFRS 17.128 aDisclosure
Increase (decrease) in profit (loss)
due to reasonably possible increase in risk exposure that arises from
contracts within scope of IFRS 17
Effective
2021-01-01 IFRS 17.128 a (i)Disclosure,
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure
Increase (decrease) in profit (loss)
due to reasonably possible increase in risk exposure that arises from
contracts within scope of IFRS 17, insurance contracts
issued before mitigation by reinsurance contracts held
Effective
2021-01-01 IFRS 17.128 a (i)Disclosure
Increase (decrease) in equity due to
reasonably possible increase in risk exposure that arises from contracts
within scope of IFRS 17
Effective
2021-01-01 IFRS 17.128 a (i)Disclosure,
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure
Increase (decrease) in equity due to
reasonably possible increase in risk exposure that arises from contracts
within scope of IFRS 17, insurance contracts issued
before mitigation by reinsurance contracts held
Effective
2021-01-01 IFRS 17.128 a (i)Disclosure
Percentage of reasonably possible
decrease in risk exposure that arises from contracts within scope of IFRS
17
Effective
2021-01-01 IFRS 17.128 aDisclosure
Increase (decrease) in profit (loss)
due to reasonably possible decrease in risk exposure that arises from
contracts within scope of IFRS 17
Effective
2021-01-01 IFRS 17.128 a (i)Disclosure,
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure
Increase (decrease) in profit (loss)
due to reasonably possible decrease in risk exposure that arises from
contracts within scope of IFRS 17, insurance contracts
issued before mitigation by reinsurance contracts held
Effective
2021-01-01 IFRS 17.128 a (i)Disclosure
Increase (decrease) in equity due to
reasonably possible decrease in risk exposure that arises from contracts
within scope of IFRS 17
Effective
2021-01-01 IFRS 17.128 a (i)Disclosure,
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure
Increase (decrease) in equity due to
reasonably possible decrease in risk exposure that arises from contracts
within scope of IFRS 17, insurance contracts issued
before mitigation by reinsurance contracts held
Effective
2021-01-01 IFRS 17.128 a (i)Disclosure
Explanation of relationship between
sensitivities to changes in risk exposures arising from insurance
contracts and from financial assets held
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure
Description of methods and assumptions
used in preparing sensitivity analysis to changes in risk exposures that
arise from contracts within scope of IFRS
17
Effective
2021-01-01 IFRS 17.128 bDisclosure
Description of changes in methods and
assumptions used in preparing sensitivity analysis to changes in risk
exposures that arise from contracts within scope of
IFRS 17
Effective
2021-01-01 IFRS 17.128 cDisclosure
Description of reasons for changes in
methods and assumptions used in preparing sensitivity analysis to changes
in risk exposures that arise from contracts within
scope of IFRS 17
Effective
2021-01-01 IFRS 17.128 cDisclosure
Disclosure of sensitivity analysis
other than specified in paragraph 128(a) of IFRS 17 [text
block]
Effective
2021-01-01 IFRS 17.129Disclosure
Explanation of method, main parameters
and assumptions underlying information provided, sensitivity analysis
other than specified in paragraph 128(a) of IFRS 17
[text block]
Effective
2021-01-01 IFRS 17.129 aDisclosure
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
Effective
2021-01-01 IFRS 17.129 bDisclosure
Disclosure of actual claims compared with
previous estimates [text block]
Disclosure of actual claims compared
with previous estimates [abstract]
Disclosure of actual claims compared
with previous estimates [table]
Effective
2021-01-01 IFRS 17.130Disclosure
Years of insurance claim
[axis]
Effective
2021-01-01 IFRS 17.130Disclosure
All years of insurance claim
[member]
Effective
2021-01-01 IFRS 17.130Disclosure
Reporting year [member]
Effective
2021-01-01 IFRS 17.130Disclosure
One year before reporting year
[member]
Effective
2021-01-01 IFRS 17.130Disclosure
Two years before reporting year
[member]
Effective
2021-01-01 IFRS 17.130Disclosure
Three years before reporting year
[member]
Effective
2021-01-01 IFRS 17.130Disclosure
Four years before reporting year
[member]
Effective
2021-01-01 IFRS 17.130Disclosure
Five years before reporting year
[member]
Effective
2021-01-01 IFRS 17.130Disclosure
Six years before reporting year
[member]
Effective
2021-01-01 IFRS 17.130Disclosure
Seven years before reporting year
[member]
Effective
2021-01-01 IFRS 17.130Disclosure
Eight years before reporting year
[member]
Effective
2021-01-01 IFRS 17.130Disclosure
Nine years before reporting year
[member]
Effective
2021-01-01 IFRS 17.130Disclosure
Disclosure of actual claims compared
with previous estimates [line items]
Estimate of undiscounted claims that
arise from contracts within scope of IFRS 17
Effective
2021-01-01 IFRS 17.130Disclosure
Actual claims that arise from
contracts within scope of IFRS 17
Effective
2021-01-01 IFRS 17.130Disclosure
Liabilities for incurred claims that
arise from contracts within scope of IFRS 17
Effective
2021-01-01 IFRS 17.130Disclosure
Disclosure of information about credit
risk that arises from contracts within scope of IFRS 17 [text
block]
Effective
2021-01-01 IFRS 17.131Disclosure
Disclosure of information about credit
risk that arises from contracts within scope of IFRS 17
[abstract]
Disclosure of information about credit
risk that arises from contracts within scope of IFRS 17
[table]
Effective
2021-01-01 IFRS 17.131Disclosure
Disaggregation of insurance contracts
[axis]
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.109Disclosure
Disaggregation of insurance contracts
[member]
Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Insurance contracts issued
[member]
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held
[member]
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.98Disclosure
Disclosure of information about credit
risk that arises from contracts within scope of IFRS 17 [line
items]
Maximum exposure to credit risk that
arises from contracts within scope of IFRS 17
Effective
2021-01-01 IFRS 17.131 aDisclosure
Information about credit quality of
reinsurance contracts held that are assets
Effective
2021-01-01 IFRS 17.131 bDisclosure
Description of how entity manages
liquidity risk that arises from contracts within scope of IFRS
17
Effective
2021-01-01 IFRS 17.132 aDisclosure
Disclosure of maturity analysis for
liquidity risk that arises from contracts within scope of IFRS 17 [text
block]
Effective
2021-01-01 IFRS 17.132 bDisclosure
Disclosure of maturity analysis for
liquidity risk that arises from contracts within scope of IFRS 17
[abstract]
Disclosure of maturity analysis for
liquidity risk that arises from contracts within scope of IFRS 17
[table]
Effective
2021-01-01 IFRS 17.132 bDisclosure
Maturity [axis]
Aggregated time bands [member]
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Effective
2018-01-01 IFRS 15.120 b (i)Disclosure,
Effective
2018-01-01 IFRS 7.23B aDisclosure,
Effective 2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B35Example, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.56 aDisclosure,
IAS 1.61Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 7.23B aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 15.120 b (i)Disclosure
Not later than one year
[member]
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.61 aDisclosure, Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than one year and not later than
two years [member]
IAS 1.112 cCommon practice,
Effective 2019-01-01 IFRS 16.94Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than two years and not later than
three years [member]
Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than three years and not later
than four years [member]
IAS 1.112 cCommon practice,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than four years and not later than
five years [member]
Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, IAS 1.112 cCommon
practice, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than five years [member]
Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Disaggregation of insurance contracts
[axis]
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.109Disclosure
Disaggregation of insurance contracts
[member]
Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Insurance contracts issued
[member]
Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective 2021-01-01 IFRS 17.98Disclosure,
Effective 2021-01-01 IFRS 17.109Disclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held
[member]
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure,
Effective 2021-01-01 IFRS 17.107Disclosure,
Effective
2021-01-01 IFRS 17.98Disclosure
Disclosure of maturity analysis for
liquidity risk that arises from contracts within scope of IFRS 17 [line
items]
Remaining contractual undiscounted
cash outflows (inflows) that arise from contracts within scope of IFRS 17
that are liabilities
Effective
2021-01-01 IFRS 17.132 b (i)Disclosure
Estimates of present value of future
cash outflows (inflows) that arise from contracts within scope of IFRS 17
that are liabilities
Effective
2021-01-01 IFRS 17.132 b (ii)Disclosure
Amounts payable on demand that arise
from contracts within scope of IFRS 17
Effective
2021-01-01 IFRS 17.132 cDisclosure
Explanation of relationship between
amounts payable on demand that arise from contracts within scope of IFRS
17 and carrying amount of related groups of
contracts
Effective
2021-01-01 IFRS 17.132 cDisclosure
Identification of unadjusted comparative
information
IFRS 10.C6BDisclosure,
IAS 38.130IDisclosure,
IFRS 11.C12BDisclosure,
IAS 16.80ADisclosure,
IAS 27.18IDisclosure, Effective
2021-01-01 IFRS 17.C27Disclosure,
IFRS 11.C13BDisclosure
Statement that unadjusted comparative
information has been prepared on different basis
IAS 16.80ADisclosure,
IAS 38.130IDisclosure,
IAS 27.18IDisclosure,
IFRS 11.C12BDisclosure,
IFRS 10.C6BDisclosure,
IFRS 11.C13BDisclosure, Effective
2021-01-01 IFRS 17.C27Disclosure
Explanation of basis of preparation of
unadjusted comparative information
IFRS 10.C6BDisclosure,
IAS 16.80ADisclosure,
IFRS 11.C12BDisclosure,
IAS 27.18IDisclosure,
IAS 38.130IDisclosure, Effective
2021-01-01 IFRS 17.C27Disclosure,
IFRS 11.C13BDisclosure
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
Effective
2021-01-01 IFRS 17.C28Disclosure
Disclosure of redesignation of
financial assets at date of initial application of IFRS 17 [text
block]
Effective
2021-01-01 IFRS 17.C32Disclosure
Disclosure of redesignation of
financial assets at date of initial application of IFRS 17
[abstract]
Disclosure of redesignation of
financial assets at date of initial application of IFRS 17
[table]
Effective
2021-01-01 IFRS 17.C32Disclosure
Classes of financial assets
[axis]
IFRS 7.6Disclosure, Effective on
first application of IFRS
9 IFRS 4.39L bDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure
Financial assets, class
[member]
Effective on first application of IFRS
9 IFRS 4.39L bDisclosure,
IFRS 7.6Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure
Disclosure of redesignation of
financial assets at date of initial application of IFRS 17 [line
items]
Description of basis for determining
financial assets eligible for redesignation at date of initial application
of IFRS 17
Effective
2021-01-01 IFRS 17.C32 aDisclosure
Financial assets affected by
redesignation at date of initial application of IFRS 17, measurement
category immediately before redesignation
Effective
2021-01-01 IFRS 17.C32 b (i)Disclosure
Financial assets affected by
redesignation at date of initial application of IFRS 17, carrying amount
immediately before redesignation
Effective
2021-01-01 IFRS 17.C32 b (i)Disclosure
Financial assets affected by
redesignation at date of initial application of IFRS 17, measurement
category after redesignation
Effective
2021-01-01 IFRS 17.C32 b (ii)Disclosure
Financial assets affected by
redesignation at date of initial application of IFRS 17, carrying amount
after redesignation
Effective
2021-01-01 IFRS 17.C32 b (ii)Disclosure
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
Effective
2021-01-01 IFRS 17.C32 cDisclosure
Information on how entity redesignated
financial assets whose classification has changed on initially applying
IFRS 17
Effective
2021-01-01 IFRS 17.C33 aDisclosure
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
Effective
2021-01-01 IFRS 17.C33 bDisclosure
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
Effective
2021-01-01 IFRS 17.C33 cDisclosure
Disclosure of general information about
financial statements [text block]
IAS 1.51Disclosure
Name of reporting entity or other means
of identification
IAS 1.51 aDisclosure
Explanation of change in name of
reporting entity or other means of identification from end of preceding
reporting period
IAS 1.51 aDisclosure
Description of nature of financial
statements
IAS 27.16 aDisclosure,
IAS 1.51 bDisclosure,
IAS 27.17 aDisclosure
Date of end of reporting period
IAS 1.51 cDisclosure
Period covered by financial
statements
IAS 1.51 cDisclosure
Description of presentation
currency
IAS 1.51 dDisclosure,
IAS 21.53Disclosure
Level of rounding used in financial
statements
IAS 1.51 eDisclosure
Statement of financial position
[abstract]
Assets [abstract]
Non-current assets [abstract]
Property, plant and equipment
IAS 16.73 eDisclosure,
IAS 1.54 aDisclosure
Investment property
IAS 40.79 dDisclosure,
IAS 1.54 bDisclosure,
IAS 40.76Disclosure
Goodwill
IAS 36.135 aDisclosure,
IFRS 3.B67 dDisclosure,
IAS 1.54 cDisclosure,
IAS 36.134 aDisclosure
Intangible assets other than
goodwill
IAS 38.118 eDisclosure,
IAS 1.54 cDisclosure
Investments accounted for using equity
method
IFRS 8.24 aDisclosure,
IAS 1.54 eDisclosure,
IFRS 12.B16Disclosure
Investments in subsidiaries, joint
ventures and associates
Non-current biological assets
IAS 1.54 fDisclosure
Trade and other non-current
receivables
IAS 1.54 hDisclosure,
IAS 1.78 bDisclosure
Non-current inventories
IAS 1.54 gDisclosure
Deferred tax assets
IAS 1.56Disclosure,
IAS 12.81 g (i)Disclosure,
IAS 1.54 oDisclosure
Current tax assets, non-current
IAS 1.54 nDisclosure
Other non-current financial
assets
IAS 1.54 dDisclosure
Other non-current non-financial
assets
IAS 1.55Common
practice
Non-current non-cash assets pledged as
collateral for which transferee has right by contract or custom to sell or
repledge collateral
Total non-current assets
IFRS 12.B10 bExample,
IAS 1.66Disclosure,
IFRS 12.B12 b (ii)Disclosure
Current assets [abstract]
Current inventories
IAS 2.36 bDisclosure,
IAS 1.54 gDisclosure,
IAS 1.68Example
Trade and other current
receivables
IAS 1.54 hDisclosure,
IAS 1.78 bDisclosure
Current tax assets, current
IAS 1.54 nDisclosure
Current biological assets
IAS 1.54 fDisclosure
Other current financial assets
IAS 1.54 dDisclosure
Other current non-financial
assets
IAS 1.55Common
practice
Cash and cash equivalents
IAS 1.54 iDisclosure,
IAS 7.45Disclosure,
IFRS 12.B13 aDisclosure
Current non-cash assets pledged as
collateral for which transferee has right by contract or custom to sell or
repledge collateral
Total current assets other than
non-current assets or disposal groups classified as held for sale or as
held for distribution to owners
IAS 1.66Disclosure
Non-current assets or disposal groups
classified as held for sale or as held for distribution to owners
IAS 1.54 jDisclosure
Total current assets
IFRS 12.B12 b (i)Disclosure,
IFRS 12.B10 bExample,
IAS 1.66Disclosure
Total assets
IFRS 13.93 aDisclosure,
IFRS 8.28 cDisclosure,
IFRS 13.93 eDisclosure,
IAS 1.55Disclosure,
IFRS 13.93 bDisclosure,
IFRS 8.23Disclosure
Equity and liabilities
[abstract]
Equity [abstract]
Issued capital
IAS 1.78 eExample
Retained earnings
IAS 1.78 eExample,
IAS 1.IG6Example
Share premium
IAS 1.78 eExample
Treasury shares
IAS 1.78 eExample,
IAS 32.34Disclosure
Other equity interest
IAS 1.78 eExample
Other reserves
IAS 1.78 eExample
Total equity attributable to owners of
parent
IAS 1.54 rDisclosure
Non-controlling interests
IAS 1.54 qDisclosure,
IFRS 10.22Disclosure,
IFRS 12.12 fDisclosure
Total equity
IFRS 13.93 bDisclosure,
IFRS 13.93 aDisclosure,
IAS 1.55Disclosure,
IFRS 1.32 a (i)Disclosure,
IAS 1.78 eDisclosure,
IFRS 1.24 aDisclosure,
IFRS 13.93 eDisclosure
Liabilities [abstract]
Non-current liabilities
[abstract]
Non-current provisions
[abstract]
Non-current provisions for employee
benefits
IAS 1.78 dDisclosure
Other non-current provisions
IAS 1.78 dDisclosure
Total non-current provisions
IAS 1.54 lDisclosure
Trade and other non-current
payables
IAS 1.54 kDisclosure
Deferred tax liabilities
IAS 1.54 oDisclosure,
IAS 12.81 g (i)Disclosure,
IAS 1.56Disclosure
Current tax liabilities,
non-current
IAS 1.54 nDisclosure
Other non-current financial
liabilities
IFRS 12.B13 cDisclosure,
IAS 1.54 mDisclosure
Other non-current non-financial
liabilities
IAS 1.55Common
practice
Total non-current liabilities
IFRS 12.B10 bExample,
IFRS 12.B12 b (iv)Disclosure,
IAS 1.69Disclosure
Current liabilities [abstract]
Current provisions [abstract]
Current provisions for employee
benefits
IAS 1.78 dDisclosure
Other current provisions
IAS 1.78 dDisclosure
Total current provisions
IAS 1.54 lDisclosure
Trade and other current payables
IAS 1.54 kDisclosure
Current tax liabilities, current
IAS 1.54 nDisclosure
Other current financial
liabilities
IFRS 12.B13 bDisclosure,
IAS 1.54 mDisclosure
Other current non-financial
liabilities
IAS 1.55Common
practice
Total current liabilities other than
liabilities included in disposal groups classified as held for
sale
IAS 1.69Disclosure
Liabilities included in disposal groups
classified as held for sale
IFRS 5.38Disclosure,
IAS 1.54 pDisclosure
Total current liabilities
IAS 1.69Disclosure,
IFRS 12.B10 bExample,
IFRS 12.B12 b (iii)Disclosure
Total liabilities
IFRS 13.93 bDisclosure,
IAS 1.55Disclosure,
IFRS 8.28 dDisclosure,
IFRS 8.23Disclosure,
IFRS 13.93 aDisclosure,
IFRS 13.93 eDisclosure
Total equity and liabilities
IAS 1.55Disclosure
Statement of financial position
[abstract]
Assets [abstract]
Property, plant and equipment
IAS 16.73 eDisclosure,
IAS 1.54 aDisclosure
Investment property
IAS 40.79 dDisclosure,
IAS 1.54 bDisclosure,
IAS 40.76Disclosure
Goodwill
IAS 36.135 aDisclosure,
IFRS 3.B67 dDisclosure,
IAS 1.54 cDisclosure,
IAS 36.134 aDisclosure
Intangible assets other than
goodwill
IAS 38.118 eDisclosure,
IAS 1.54 cDisclosure
Other financial assets
IAS 1.54 dDisclosure
Other non-financial assets
IAS 1.55Common
practice
Insurance contracts issued that are
assets
Effective
2021-01-01 IAS 1.54 daDisclosure,
Effective
2021-01-01 IFRS 17.78 aDisclosure
Reinsurance contracts held that are
assets
Effective
2021-01-01 IAS 1.54 daDisclosure,
Effective
2021-01-01 IFRS 17.78 cDisclosure
Investments accounted for using equity
method
IFRS 8.24 aDisclosure,
IAS 1.54 eDisclosure,
IFRS 12.B16Disclosure
Investments in subsidiaries, joint
ventures and associates
Biological assets
IAS 41.50Disclosure,
IAS 41.43Example,
IAS 1.54 fDisclosure
Non-current assets or disposal groups
classified as held for sale or as held for distribution to owners
IAS 1.54 jDisclosure
Inventories
IAS 1.54 gDisclosure
Current tax assets
IAS 1.54 nDisclosure
Deferred tax assets
IAS 1.56Disclosure,
IAS 12.81 g (i)Disclosure,
IAS 1.54 oDisclosure
Trade and other receivables
IAS 1.54 hDisclosure,
IAS 1.78 bDisclosure
Cash and cash equivalents
IAS 1.54 iDisclosure,
IAS 7.45Disclosure,
IFRS 12.B13 aDisclosure
Non-cash assets pledged as collateral for
which transferee has right by contract or custom to sell or repledge
collateral
Total assets
IFRS 13.93 aDisclosure,
IFRS 8.28 cDisclosure,
IFRS 13.93 eDisclosure,
IAS 1.55Disclosure,
IFRS 13.93 bDisclosure,
IFRS 8.23Disclosure
Equity and liabilities
[abstract]
Equity [abstract]
Issued capital
IAS 1.78 eExample
Retained earnings
IAS 1.78 eExample,
IAS 1.IG6Example
Share premium
IAS 1.78 eExample
Treasury shares
IAS 1.78 eExample,
IAS 32.34Disclosure
Other equity interest
IAS 1.78 eExample
Other reserves
IAS 1.78 eExample
Total equity attributable to owners of
parent
IAS 1.54 rDisclosure
Non-controlling interests
IAS 1.54 qDisclosure,
IFRS 10.22Disclosure,
IFRS 12.12 fDisclosure
Total equity
IFRS 13.93 bDisclosure,
IFRS 13.93 aDisclosure,
IAS 1.55Disclosure,
IFRS 1.32 a (i)Disclosure,
IAS 1.78 eDisclosure,
IFRS 1.24 aDisclosure,
IFRS 13.93 eDisclosure
Liabilities [abstract]
Trade and other payables
IAS 1.54 kDisclosure
Provisions [abstract]
Provisions for employee benefits
IAS 1.78 dDisclosure
Other provisions
IAS 1.78 dDisclosure,
IAS 37.84 aDisclosure
Total provisions
IAS 1.54 lDisclosure
Other financial liabilities
IAS 1.54 mDisclosure
Other non-financial liabilities
IAS 1.55Common
practice
Insurance contracts issued that are
liabilities
Effective
2021-01-01 IFRS 17.78 bDisclosure,
Effective
2021-01-01 IAS 1.54 maDisclosure
Reinsurance contracts held that are
liabilities
Effective
2021-01-01 IAS 1.54 maDisclosure,
Effective
2021-01-01 IFRS 17.78 dDisclosure
Current tax liabilities
IAS 1.54 nDisclosure
Deferred tax liabilities
IAS 1.54 oDisclosure,
IAS 12.81 g (i)Disclosure,
IAS 1.56Disclosure
Liabilities included in disposal groups
classified as held for sale
IFRS 5.38Disclosure,
IAS 1.54 pDisclosure
Total liabilities
IFRS 13.93 bDisclosure,
IAS 1.55Disclosure,
IFRS 8.28 dDisclosure,
IFRS 8.23Disclosure,
IFRS 13.93 aDisclosure,
IFRS 13.93 eDisclosure
Total equity and liabilities
IAS 1.55Disclosure
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue
Interest revenue calculated using
effective interest method
Insurance revenue
Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IAS 1.82 a (ii)Disclosure,
Effective
2021-01-01 IFRS 17.80 aDisclosure
Cost of sales
IAS 1.99Disclosure,
IAS 1.103Disclosure
Gross profit
IAS 1.103Example
Other income
IAS 1.102Example,
IAS 1.103Example,
IAS 26.35 b (iv)Disclosure
Distribution costs
IAS 1.99Disclosure,
IAS 1.103Example
Administrative expenses
IAS 1.99Disclosure,
IAS 1.103Example,
IAS 26.35 b (vi)Disclosure
Other expense
IAS 1.99Disclosure,
IAS 26.35 b (vii)Disclosure,
IAS 1.103Example
Other gains (losses)
IAS 1.102Common practice,
IAS 1.103Common practice
Insurance service expenses from
insurance contracts issued
Effective
2021-01-01 IAS 1.82 abDisclosure,
Effective
2021-01-01 IFRS 17.80 aDisclosure
Income (expenses) from reinsurance
contracts held, other than finance income (expenses)
Effective
2021-01-01 IFRS 17.86Disclosure, Effective
2021-01-01 IAS 1.82 acDisclosure
Profit (loss) from operating
activities
IAS 1.85Common practice,
IAS 32.IE33Example
Difference between carrying amount of
dividends payable and carrying amount of non-cash assets
distributed
IFRIC 17.15Disclosure
Gains (losses) on net monetary
position
IAS 29.9Disclosure
Gain (loss) arising from derecognition of
financial assets measured at amortised cost
IAS 1.82 aaDisclosure
Finance income
IAS 1.85Common
practice
Finance costs
IAS 1.82 bDisclosure
Impairment gain and reversal of
impairment loss (impairment loss) determined in accordance with IFRS
9
Insurance finance income (expenses)
from insurance contracts issued recognised in profit or loss
Effective
2021-01-01 IFRS 17.80 bDisclosure,
Effective
2021-01-01 IAS 1.82 bbDisclosure
Finance income (expenses) from
reinsurance contracts held recognised in profit or loss
Effective
2021-01-01 IAS 1.82 bcDisclosure,
Effective
2021-01-01 IFRS 17.82Disclosure
Share of profit (loss) of associates and
joint ventures accounted for using equity method
IFRS 8.23 gDisclosure,
IFRS 8.28 eDisclosure,
IAS 1.82 cDisclosure, Effective on first application
of IFRS 9 IFRS 4.39M bDisclosure
Other income (expense) from subsidiaries,
jointly controlled entities and associates
IAS 1.85Common
practice
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
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
Hedging gains (losses) for hedge of group
of items with offsetting risk positions
Profit (loss) before tax
IFRS 8.28 bExample,
IAS 1.102Example, IAS 1.103Example,
IFRS 8.23Example,
IFRS 5.33 b (i)Disclosure
Tax income (expense)
IAS 26.35 b (viii)Disclosure,
IAS 12.81 c (ii)Disclosure,
IAS 1.82 dDisclosure,
IAS 12.81 c (i)Disclosure,
IFRS 12.B13 gDisclosure,
IAS 12.79Disclosure,
IFRS 8.23 hDisclosure
Profit (loss) from continuing
operations
IFRS 8.23Disclosure,
IFRS 12.B12 b (vi)Disclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure
Profit (loss) from discontinued
operations
IFRS 12.B12 b (vii)Disclosure,
IFRS 5.33 aDisclosure,
IAS 1.82 eaDisclosure,
IAS 1.98 eDisclosure
Profit (loss)
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure,
IFRS 12.B10 bExample,
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective on first
application of IFRS 9 IFRS 4.39L eExample,
IFRS 8.23Disclosure,
IAS 1.106 d (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample
Profit (loss), attributable to
[abstract]
Profit (loss), attributable to owners of
parent
IAS 1.81B a (ii)Disclosure
Profit (loss), attributable to
non-controlling interests
IAS 1.81B a (i)Disclosure,
IFRS 12.12 eDisclosure
Earnings per share [text block]
IAS 33.66Disclosure
Earnings per share [abstract]
Earnings per share [table]
IAS 33.66Disclosure
Classes of ordinary shares
[axis]
IAS 33.66Disclosure
Ordinary shares [member]
IAS 1.79 aCommon practice,
IAS 33.66Disclosure
Earnings per share [line items]
Basic earnings per share
[abstract]
Basic earnings (loss) per share from
continuing operations
IAS 33.66Disclosure
Basic earnings (loss) per share from
discontinued operations
IAS 33.68Disclosure
Total basic earnings (loss) per
share
IAS 33.66Disclosure
Diluted earnings per share
[abstract]
Diluted earnings (loss) per share from
continuing operations
IAS 33.66Disclosure
Diluted earnings (loss) per share from
discontinued operations
IAS 33.68Disclosure
Total diluted earnings (loss) per
share
IAS 33.66Disclosure
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue
Interest revenue calculated using
effective interest method
Insurance revenue
Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IAS 1.82 a (ii)Disclosure,
Effective
2021-01-01 IFRS 17.80 aDisclosure
Other income
IAS 1.102Example,
IAS 1.103Example,
IAS 26.35 b (iv)Disclosure
Increase (decrease) in inventories of
finished goods and work in progress
IAS 1.99Disclosure,
IAS 1.102Example
Other work performed by entity and
capitalised
IAS 1.IG6Example,
IAS 1.85Common practice
Raw materials and consumables
used
IAS 1.102Example,
IAS 1.99Disclosure
Employee benefits expense
IAS 1.99Disclosure,
IAS 1.104Disclosure,
IAS 1.102Example
Depreciation and amortisation
expense
IFRS 12.B13 dDisclosure,
IAS 1.102Example, IAS 1.104Disclosure,
IFRS 8.23 eDisclosure,
IAS 1.99Disclosure,
IFRS 8.28 eDisclosure
Reversal of impairment loss (impairment
loss) recognised in profit or loss
IAS 1.99Disclosure
Other expenses
IAS 1.102Example,
IAS 1.99Disclosure
Other gains (losses)
IAS 1.102Common practice,
IAS 1.103Common practice
Insurance service expenses from
insurance contracts issued
Effective
2021-01-01 IAS 1.82 abDisclosure,
Effective
2021-01-01 IFRS 17.80 aDisclosure
Income (expenses) from reinsurance
contracts held, other than finance income (expenses)
Effective
2021-01-01 IFRS 17.86Disclosure, Effective
2021-01-01 IAS 1.82 acDisclosure
Profit (loss) from operating
activities
IAS 1.85Common practice,
IAS 32.IE33Example
Difference between carrying amount of
dividends payable and carrying amount of non-cash assets
distributed
IFRIC 17.15Disclosure
Gains (losses) on net monetary
position
IAS 29.9Disclosure
Gain (loss) arising from derecognition of
financial assets measured at amortised cost
IAS 1.82 aaDisclosure
Finance income
IAS 1.85Common
practice
Finance costs
IAS 1.82 bDisclosure
Impairment gain and reversal of
impairment loss (impairment loss) determined in accordance with IFRS
9
Insurance finance income (expenses)
from insurance contracts issued recognised in profit or loss
Effective
2021-01-01 IFRS 17.80 bDisclosure,
Effective
2021-01-01 IAS 1.82 bbDisclosure
Finance income (expenses) from
reinsurance contracts held recognised in profit or loss
Effective
2021-01-01 IAS 1.82 bcDisclosure,
Effective
2021-01-01 IFRS 17.82Disclosure
Share of profit (loss) of associates and
joint ventures accounted for using equity method
IFRS 8.23 gDisclosure,
IFRS 8.28 eDisclosure,
IAS 1.82 cDisclosure, Effective on first application
of IFRS 9 IFRS 4.39M bDisclosure
Other income (expense) from subsidiaries,
jointly controlled entities and associates
IAS 1.85Common
practice
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
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
Hedging gains (losses) for hedge of group
of items with offsetting risk positions
Profit (loss) before tax
IFRS 8.28 bExample,
IAS 1.102Example, IAS 1.103Example,
IFRS 8.23Example,
IFRS 5.33 b (i)Disclosure
Tax income (expense)
IAS 26.35 b (viii)Disclosure,
IAS 12.81 c (ii)Disclosure,
IAS 1.82 dDisclosure,
IAS 12.81 c (i)Disclosure,
IFRS 12.B13 gDisclosure,
IAS 12.79Disclosure,
IFRS 8.23 hDisclosure
Profit (loss) from continuing
operations
IFRS 8.23Disclosure,
IFRS 12.B12 b (vi)Disclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure
Profit (loss) from discontinued
operations
IFRS 12.B12 b (vii)Disclosure,
IFRS 5.33 aDisclosure,
IAS 1.82 eaDisclosure,
IAS 1.98 eDisclosure
Profit (loss)
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure,
IFRS 12.B10 bExample,
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective on first
application of IFRS 9 IFRS 4.39L eExample,
IFRS 8.23Disclosure,
IAS 1.106 d (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample
Profit (loss), attributable to
[abstract]
Profit (loss), attributable to owners of
parent
IAS 1.81B a (ii)Disclosure
Profit (loss), attributable to
non-controlling interests
IAS 1.81B a (i)Disclosure,
IFRS 12.12 eDisclosure
Earnings per share [text block]
IAS 33.66Disclosure
Earnings per share [abstract]
Earnings per share [table]
IAS 33.66Disclosure
Classes of ordinary shares
[axis]
IAS 33.66Disclosure
Ordinary shares [member]
IAS 1.79 aCommon practice,
IAS 33.66Disclosure
Earnings per share [line items]
Basic earnings per share
[abstract]
Basic earnings (loss) per share from
continuing operations
IAS 33.66Disclosure
Basic earnings (loss) per share from
discontinued operations
IAS 33.68Disclosure
Total basic earnings (loss) per
share
IAS 33.66Disclosure
Diluted earnings per share
[abstract]
Diluted earnings (loss) per share from
continuing operations
IAS 33.66Disclosure
Diluted earnings (loss) per share from
discontinued operations
IAS 33.68Disclosure
Total diluted earnings (loss) per
share
IAS 33.66Disclosure
Statement of comprehensive income
[abstract]
Profit (loss)
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure,
IFRS 12.B10 bExample,
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective on first
application of IFRS 9 IFRS 4.39L eExample,
IFRS 8.23Disclosure,
IAS 1.106 d (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample
Other comprehensive income
[abstract]
Components of other comprehensive income
that will not be reclassified to profit or loss, net of tax
[abstract]
Other comprehensive income, net of tax,
gains (losses) from investments in equity instruments
Other comprehensive income, net of tax,
gains (losses) on revaluation
IAS 1.7Disclosure,
IAS 1.91 aDisclosure
Other comprehensive income, net of tax,
gains (losses) on remeasurements of defined benefit plans
IAS 1.91 aDisclosure,
IAS 1.7Disclosure
Other comprehensive income, net of tax,
change in fair value of financial liability attributable to change in
credit risk of liability
Other comprehensive income, net of tax,
gains (losses) on hedging instruments that hedge investments in equity
instruments
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
Effective
2021-01-01 IFRS 17.90Disclosure, Effective
2021-01-01 IAS 1.7Disclosure, Effective
2021-01-01 IAS 1.91 aDisclosure
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 1.82ADisclosure
Total other comprehensive income that
will not be reclassified to profit or loss, net of tax
IAS 1.82AExample,
IAS 1.IG6Example
Components of other comprehensive income
that will be reclassified to profit or loss, net of tax
[abstract]
Exchange differences on translation
[abstract]
Gains (losses) on exchange differences on
translation, net of tax
IAS 1.91 aDisclosure
Reclassification adjustments on exchange
differences on translation, net of tax
IAS 1.92Disclosure,
IAS 21.48Disclosure
Other comprehensive income, net of tax,
exchange differences on translation
IAS 1.7Disclosure,
IAS 1.91 aDisclosure
Available-for-sale financial assets
[abstract]
Gains (losses) on remeasuring
available-for-sale financial assets, net of tax
Reclassification adjustments on
available-for-sale financial assets, net of tax
Other comprehensive income, net of tax,
available-for-sale financial assets
Cash flow hedges [abstract]
Gains (losses) on cash flow hedges, net
of tax
Reclassification adjustments on cash flow
hedges, net of tax
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
Other comprehensive income, net of tax,
cash flow hedges
IAS 1.7Disclosure,
IAS 1.91 aDisclosure
Hedges of net investment in foreign
operations [abstract]
Gains (losses) on hedges of net
investments in foreign operations, net of tax
IAS 1.91 aDisclosure,
IAS 39.102 aDisclosure, Effective
2018-01-01 IFRS 7.24E aDisclosure,
Effective
2018-01-01 IFRS 7.24C b (i)Disclosure,
Effective
2018-01-01 IFRS 9.6.5.13 aDisclosure,
IFRS 7.24E aDisclosure,
IFRS 7.24C b (i)Disclosure,
IFRS 9.6.5.13 aDisclosure
Reclassification adjustments on hedges of
net investments in foreign operations, net of tax
Other comprehensive income, net of tax,
hedges of net investments in foreign operations
IAS 1.91 aDisclosure,
Effective
2018-01-01 IFRS 9.6.5.13 aDisclosure,
IAS 39.102 aDisclosure,
IFRS 9.6.5.13 aDisclosure
Change in value of time value of options
[abstract]
Gains (losses) on change in value of time
value of options, net of tax
Reclassification adjustments on change in
value of time value of options, net of tax
Other comprehensive income, net of tax,
change in value of time value of options
Change in value of forward elements of
forward contracts [abstract]
Gains (losses) on change in value of
forward elements of forward contracts, net of tax
Reclassification adjustments on change in
value of forward elements of forward contracts, net of tax
Other comprehensive income, net of tax,
change in value of forward elements of forward contracts
Change in value of foreign currency basis
spreads [abstract]
Gains (losses) on change in value of
foreign currency basis spreads, net of tax
Reclassification adjustments on change in
value of foreign currency basis spreads, net of tax
Other comprehensive income, net of tax,
change in value of foreign currency basis spreads
Financial assets measured at fair value
through other comprehensive income [abstract]
Gains (losses) on financial assets
measured at fair value through other comprehensive income, net of
tax
Reclassification adjustments on financial
assets measured at fair value through other comprehensive income, net of
tax
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
Other comprehensive income, net of tax,
financial assets measured at fair value through other comprehensive
income
Insurance finance income (expenses)
from insurance contracts issued excluded from profit or loss
[abstract]
Insurance finance income (expenses)
from insurance contracts issued excluded from profit or loss that will be
reclassified to profit or loss, net of
tax
Effective
2021-01-01 IFRS 17.80 bDisclosure,
Effective
2021-01-01 IAS 1.91 aDisclosure,
Effective
2021-01-01 IFRS 17.90Disclosure
Reclassification adjustments on
insurance finance income (expenses) from insurance contracts issued
excluded from profit or loss, net of tax
Effective
2021-01-01 IAS 1.92Disclosure, Effective
2021-01-01 IFRS 17.B135 aDisclosure,
Effective
2021-01-01 IFRS 17.91 aDisclosure
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
Effective
2021-01-01 IAS 1.7Disclosure, Effective
2021-01-01 IFRS 17.90Disclosure, Effective
2021-01-01 IAS 1.91 aDisclosure
Finance income (expenses) from
reinsurance contracts held excluded from profit or loss
[abstract]
Finance income (expenses) from
reinsurance contracts held excluded from profit or loss, net of
tax
Effective
2021-01-01 IAS 1.91 aDisclosure,
Effective 2021-01-01 IFRS 17.82Disclosure,
Effective
2021-01-01 IFRS 17.90Disclosure
Reclassification adjustments on
finance income (expenses) from reinsurance contracts held excluded from
profit or loss, net of tax
Effective
2021-01-01 IFRS 17.82Disclosure, Effective
2021-01-01 IAS 1.92Disclosure, Effective
2021-01-01 IFRS 17.B135 aDisclosure,
Effective
2021-01-01 IFRS 17.91 aDisclosure
Other comprehensive income, net of
tax, finance income (expenses) from reinsurance contracts held excluded
from profit or loss
Effective
2021-01-01 IAS 1.91 aDisclosure,
Effective 2021-01-01 IFRS 17.90Disclosure,
Effective 2021-01-01 IFRS 17.82Disclosure,
Effective
2021-01-01 IAS 1.7Disclosure
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 1.82ADisclosure
Total other comprehensive income that
will be reclassified to profit or loss, net of tax
IAS 1.IG6Example,
IAS 1.82AExample
Total other comprehensive income
IAS 1.91 aDisclosure,
IAS 1.81A bDisclosure,
IFRS 12.B12 b (viii)Disclosure,
IAS 1.106 d (ii)Disclosure
Total comprehensive income
IAS 1.106 aDisclosure,
IAS 1.81A cDisclosure,
IFRS 1.24 bDisclosure,
IFRS 12.B10 bExample,
IFRS 12.B12 b (ix)Disclosure,
IFRS 1.32 a (ii)Disclosure
Comprehensive income attributable to
[abstract]
Comprehensive income, attributable to
owners of parent
IAS 1.81B b (ii)Disclosure,
IAS 1.106 aDisclosure
Comprehensive income, attributable to
non-controlling interests
IAS 1.81B b (i)Disclosure,
IAS 1.106 aDisclosure
Statement of comprehensive income
[abstract]
Profit (loss)
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure,
IFRS 12.B10 bExample,
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective on first
application of IFRS 9 IFRS 4.39L eExample,
IFRS 8.23Disclosure,
IAS 1.106 d (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample
Other comprehensive income
[abstract]
Components of other comprehensive income
that will not be reclassified to profit or loss, before tax
[abstract]
Other comprehensive income, before tax,
gains (losses) from investments in equity instruments
Other comprehensive income, before tax,
gains (losses) on revaluation
IAS 1.91 bDisclosure,
IAS 1.7Disclosure
Other comprehensive income, before tax,
gains (losses) on remeasurements of defined benefit plans
IAS 1.7Disclosure,
IAS 1.91 bDisclosure
Other comprehensive income, before tax,
change in fair value of financial liability attributable to change in
credit risk of liability
Other comprehensive income, before tax,
gains (losses) on hedging instruments that hedge investments in equity
instruments
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
Effective
2021-01-01 IAS 1.7Disclosure, Effective
2021-01-01 IAS 1.91 bDisclosure,
Effective
2021-01-01 IFRS 17.90Disclosure
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 1.82ADisclosure
Total other comprehensive income that
will not be reclassified to profit or loss, before tax
IAS 1.IG6Common practice,
IAS 1.82ACommon practice
Components of other comprehensive income
that will be reclassified to profit or loss, before tax
[abstract]
Exchange differences on translation
[abstract]
Gains (losses) on exchange differences on
translation, before tax
IAS 1.91 bDisclosure
Reclassification adjustments on exchange
differences on translation, before tax
IAS 1.92Disclosure,
IAS 21.48Disclosure
Other comprehensive income, before tax,
exchange differences on translation
IAS 1.91 bDisclosure,
IAS 1.7Disclosure
Available-for-sale financial assets
[abstract]
Gains (losses) on remeasuring
available-for-sale financial assets, before tax
Reclassification adjustments on
available-for-sale financial assets, before tax
Other comprehensive income, before tax,
available-for-sale financial assets
Cash flow hedges [abstract]
Gains (losses) on cash flow hedges,
before tax
Reclassification adjustments on cash flow
hedges, before tax
IAS 1.92Disclosure,
Expiry date
2018-01-01 IFRS 7.23 dDisclosure,
Expiry date
2021-01-01 IFRS 7.23 dDisclosure
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
Other comprehensive income, before tax,
cash flow hedges
IAS 1.7Disclosure,
IAS 1.91 bDisclosure
Hedges of net investment in foreign
operations [abstract]
Gains (losses) on hedges of net
investments in foreign operations, before tax
IAS 1.91 bDisclosure,
Effective
2018-01-01 IFRS 9.6.5.13 aDisclosure,
IAS 39.102 aDisclosure,
IFRS 9.6.5.13 aDisclosure
Reclassification adjustments on hedges of
net investments in foreign operations, before tax
IAS 39.102Disclosure,
Effective 2018-01-01 IFRS 9.6.5.14Disclosure,
IAS 1.92Disclosure,
IFRS 9.6.5.14Disclosure
Other comprehensive income, before tax,
hedges of net investments in foreign operations
IAS 39.102 aDisclosure,
IAS 1.91 bDisclosure, Effective
2018-01-01 IFRS 9.6.5.13 aDisclosure,
IFRS 9.6.5.13 aDisclosure
Change in value of time value of options
[abstract]
Gains (losses) on change in value of time
value of options, before tax
Reclassification adjustments on change in
value of time value of options, before tax
Other comprehensive income, before tax,
change in value of time value of options
Change in value of forward elements of
forward contracts [abstract]
Gains (losses) on change in value of
forward elements of forward contracts, before tax
Reclassification adjustments on change in
value of forward elements of forward contracts, before tax
Other comprehensive income, before tax,
change in value of forward elements of forward contracts
Change in value of foreign currency basis
spreads [abstract]
Gains (losses) on change in value of
foreign currency basis spreads, before tax
Reclassification adjustments on change in
value of foreign currency basis spreads, before tax
Other comprehensive income, before tax,
change in value of foreign currency basis spreads
Financial assets measured at fair value
through other comprehensive income [abstract]
Gains (losses) on financial assets
measured at fair value through other comprehensive income, before
tax
Reclassification adjustments on financial
assets measured at fair value through other comprehensive income, before
tax
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
Other comprehensive income, before tax,
financial assets measured at fair value through other comprehensive
income
Insurance finance income (expenses)
from insurance contracts issued excluded from profit or loss
[abstract]
Insurance finance income (expenses)
from insurance contracts issued excluded from profit or loss that will be
reclassified to profit or loss, before
tax
Effective
2021-01-01 IAS 1.91 bDisclosure,
Effective
2021-01-01 IFRS 17.80 bDisclosure,
Effective
2021-01-01 IFRS 17.90Disclosure
Reclassification adjustments on
insurance finance income (expenses) from insurance contracts issued
excluded from profit or loss, before tax
Effective
2021-01-01 IFRS 17.91 aDisclosure,
Effective
2021-01-01 IFRS 17.B135 aDisclosure,
Effective
2021-01-01 IAS 1.92Disclosure
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
Effective
2021-01-01 IAS 1.91 bDisclosure,
Effective 2021-01-01 IFRS 17.90Disclosure,
Effective
2021-01-01 IAS 1.7Disclosure
Finance income (expenses) from
reinsurance contracts held excluded from profit or loss
[abstract]
Finance income (expenses) from
reinsurance contracts held excluded from profit or loss, before
tax
Effective
2021-01-01 IFRS 17.90Disclosure, Effective
2021-01-01 IAS 1.91 bDisclosure,
Effective
2021-01-01 IFRS 17.82Disclosure
Reclassification adjustments on
finance income (expenses) from reinsurance contracts held excluded from
profit or loss, before tax
Effective
2021-01-01 IFRS 17.B135 aDisclosure,
Effective
2021-01-01 IFRS 17.91 aDisclosure,
Effective 2021-01-01 IAS 1.92Disclosure,
Effective
2021-01-01 IFRS 17.82Disclosure
Other comprehensive income, before
tax, finance income (expenses) from reinsurance contracts held excluded
from profit or loss
Effective
2021-01-01 IAS 1.91 bDisclosure,
Effective 2021-01-01 IFRS 17.90Disclosure,
Effective 2021-01-01 IAS 1.7Disclosure,
Effective
2021-01-01 IFRS 17.82Disclosure
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 1.82ADisclosure
Total other comprehensive income that
will be reclassified to profit or loss, before tax
IAS 1.IG6Common practice,
IAS 1.82ACommon practice
Total other comprehensive income, before
tax
IAS 1.91 bDisclosure
Income tax relating to components of
other comprehensive income that will not be reclassified to profit or loss
[abstract]
IAS 12.81 abDisclosure,
IAS 1.90Disclosure
IAS 12.81 abDisclosure,
IAS 1.90Disclosure
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
Effective
2021-01-01 IAS 12.81 abDisclosure,
Effective 2021-01-01 IFRS 17.90Disclosure,
Effective
2021-01-01 IAS 1.90Disclosure
Aggregated income tax relating to
components of other comprehensive income that will not be reclassified to
profit or loss
IAS 1.91Disclosure
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 1.91Disclosure
Income tax relating to components of
other comprehensive income that will be reclassified to profit or loss
[abstract]
IAS 12.81 abDisclosure,
IAS 1.90Disclosure
IAS 1.90Disclosure,
IAS 12.81 abDisclosure
IAS 12.81 abDisclosure,
IAS 1.90Disclosure
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
Effective
2021-01-01 IAS 12.81 abDisclosure,
Effective 2021-01-01 IFRS 17.90Disclosure,
Effective
2021-01-01 IAS 1.90Disclosure
Income tax relating to finance income
(expenses) from reinsurance contracts held included in other comprehensive
income
Effective
2021-01-01 IAS 12.81 abDisclosure,
Effective 2021-01-01 IFRS 17.90Disclosure,
Effective 2021-01-01 IAS 1.90Disclosure,
Effective
2021-01-01 IFRS 17.82Disclosure
Aggregated income tax relating to
components of other comprehensive income that will be reclassified to
profit or loss
IAS 1.91Disclosure
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 1.91Disclosure
Total other comprehensive income
IAS 1.91 aDisclosure,
IAS 1.81A bDisclosure,
IFRS 12.B12 b (viii)Disclosure,
IAS 1.106 d (ii)Disclosure
Total comprehensive income
IAS 1.106 aDisclosure,
IAS 1.81A cDisclosure,
IFRS 1.24 bDisclosure,
IFRS 12.B10 bExample,
IFRS 12.B12 b (ix)Disclosure,
IFRS 1.32 a (ii)Disclosure
Comprehensive income attributable to
[abstract]
Comprehensive income, attributable to
owners of parent
IAS 1.81B b (ii)Disclosure,
IAS 1.106 aDisclosure
Comprehensive income, attributable to
non-controlling interests
IAS 1.81B b (i)Disclosure,
IAS 1.106 aDisclosure
Statement of cash flows
[abstract]
Cash flows from (used in) operating
activities [abstract]
Classes of cash receipts from operating
activities [abstract]
Receipts from sales of goods and
rendering of services
IAS 7.14 aExample
Receipts from royalties, fees,
commissions and other revenue
IAS 7.14 bExample
Receipts from contracts held for dealing
or trading purposes
IAS 7.14 gExample
Receipts from premiums and claims,
annuities and other policy benefits
Receipts from rents and subsequent sales
of assets held for rental to others and subsequently held for
sale
IAS 7.14Example
Other cash receipts from operating
activities
IAS 7.14Example
Classes of cash payments from operating
activities [abstract]
Payments to suppliers for goods and
services
IAS 7.14 cExample
Payments from contracts held for dealing
or trading purpose
IAS 7.14 gExample
Payments to and on behalf of
employees
IAS 7.14 dExample
Payments for premiums and claims,
annuities and other policy benefits
Payments to manufacture or acquire assets
held for rental to others and subsequently held for sale
IAS 7.14Example
Other cash payments from operating
activities
IAS 7.14Example
Net cash flows from (used in)
operations
IAS 7.20Example,
IAS 7 - A Statement of cash flows for an entity other than
a financial institutionExample
Dividends paid
IAS 7.31Disclosure
Dividends received
IAS 7.31Disclosure
Interest paid
IAS 7.31Disclosure
Interest received
IAS 7.31Disclosure
Income taxes refund (paid)
IAS 7.35Disclosure,
IAS 7.14 fExample
Other inflows (outflows) of cash
IAS 7.14Disclosure
Net cash flows from (used in) operating
activities
IAS 7.50 dDisclosure,
IAS 7.10Disclosure
Cash flows from (used in) investing
activities [abstract]
Cash flows from losing control of
subsidiaries or other businesses
IAS 7.39Disclosure
Cash flows used in obtaining control of
subsidiaries or other businesses
IAS 7.39Disclosure
Other cash receipts from sales of equity
or debt instruments of other entities
IAS 7.16 dExample
Other cash payments to acquire equity or
debt instruments of other entities
IAS 7.16 cExample
Other cash receipts from sales of
interests in joint ventures
IAS 7.16 dExample
Other cash payments to acquire interests
in joint ventures
IAS 7.16 cExample
Proceeds from sales of property, plant
and equipment
IAS 7.16 bExample
Purchase of property, plant and
equipment
IAS 7.16 aExample
Proceeds from sales of intangible
assets
IAS 7.16 bExample
Purchase of intangible assets
IAS 7.16 aExample
Proceeds from sales of other long-term
assets
IAS 7.16 bExample
Purchase of other long-term
assets
IAS 7.16 aExample
Proceeds from government grants
IAS 20.28Common
practice
Cash advances and loans made to other
parties
IAS 7.16 eExample
Cash receipts from repayment of advances
and loans made to other parties
IAS 7.16 fExample
Cash payments for futures contracts,
forward contracts, option contracts and swap contracts
IAS 7.16 gExample
Cash receipts from futures contracts,
forward contracts, option contracts and swap contracts
IAS 7.16 hExample
Dividends received
IAS 7.31Disclosure
Interest paid
IAS 7.31Disclosure
Interest received
IAS 7.31Disclosure
Income taxes refund (paid)
IAS 7.14 fExample,
IAS 7.35Disclosure
Other inflows (outflows) of cash
IAS 7.21Disclosure
Net cash flows from (used in) investing
activities
IAS 7.50 dDisclosure,
IAS 7.10Disclosure
Cash flows from (used in) financing
activities [abstract]
Proceeds from changes in ownership
interests in subsidiaries that do not result in loss of control
IAS 7.42BDisclosure,
IAS 7.42ADisclosure
Payments from changes in ownership
interests in subsidiaries that do not result in loss of control
IAS 7.42BDisclosure,
IAS 7.42ADisclosure
Proceeds from issuing shares
IAS 7.17 aExample
Proceeds from issuing other equity
instruments
IAS 7.17 aExample
Payments to acquire or redeem entity's
shares
IAS 7.17 bExample
Payments of other equity
instruments
IAS 7.17Common
practice
Proceeds from borrowings
IAS 7.17 cExample
Repayments of borrowings
IAS 7.17 dExample
Payments of finance lease
liabilities
Expiry date
2019-01-01 IAS 7.17 eExample
Payments of lease liabilities
Effective
2019-01-01 IAS 7.17 eExample
Proceeds from government grants
IAS 20.28Common
practice
Dividends paid
IAS 7.31Disclosure
Interest paid
IAS 7.31Disclosure
Income taxes refund (paid)
IAS 7.35Disclosure,
IAS 7.14 fExample
Other inflows (outflows) of cash
IAS 7.21Disclosure
Net cash flows from (used in) financing
activities
IAS 7.10Disclosure,
IAS 7.50 dDisclosure
Net increase (decrease) in cash and cash
equivalents before effect of exchange rate changes
IAS 7.45Disclosure
Effect of exchange rate changes on cash
and cash equivalents [abstract]
Effect of exchange rate changes on cash
and cash equivalents
IAS 7.28Disclosure,
IAS 7.25Disclosure
Net increase (decrease) in cash and cash
equivalents
IAS 7.45Disclosure
Cash and cash equivalents at beginning of
period
IAS 1.54 iDisclosure,
IAS 7.45Disclosure,
IFRS 12.B13 aDisclosure
Cash and cash equivalents at end of
period
IAS 1.54 iDisclosure,
IAS 7.45Disclosure,
IFRS 12.B13 aDisclosure
Statement of cash flows
[abstract]
Cash flows from (used in) operating
activities [abstract]
Profit (loss)
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure,
IFRS 12.B10 bExample,
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective on first
application of IFRS 9 IFRS 4.39L eExample,
IFRS 8.23Disclosure,
IAS 1.106 d (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample
Adjustments to reconcile profit (loss)
[abstract]
Adjustments for income tax
expense
IAS 7.35Disclosure
Adjustments for finance costs
IAS 7.20 cCommon
practice
Adjustments for decrease (increase) in
inventories
IAS 7.20 aCommon
practice
Adjustments for decrease (increase) in
trade accounts receivable
IAS 7.20 aCommon
practice
Adjustments for decrease (increase) in
other operating receivables
IAS 7.20 aCommon
practice
Adjustments for increase (decrease) in
trade accounts payable
IAS 7.20 aCommon
practice
Adjustments for increase (decrease) in
other operating payables
IAS 7.20 aCommon
practice
Adjustments for depreciation and
amortisation expense
IAS 7.20 bCommon
practice
Adjustments for impairment loss (reversal
of impairment loss) recognised in profit or loss
IAS 7.20 bCommon
practice
Adjustments for provisions
IAS 7.20 bCommon
practice
Adjustments for unrealised foreign
exchange losses (gains)
IAS 7.20 bCommon
practice
Adjustments for share-based
payments
IAS 7.20 bCommon
practice
Adjustments for fair value losses
(gains)
IAS 7.20 bCommon
practice
Adjustments for undistributed profits of
associates
IAS 7.20 bCommon
practice
Other adjustments for non-cash
items
IAS 7.20 bCommon
practice
Adjustments for losses (gains) on
disposal of non-current assets
IAS 7.14Common
practice
Other adjustments for which cash effects
are investing or financing cash flow
IAS 7.20 cCommon
practice
Other adjustments to reconcile profit
(loss)
IAS 7.20Disclosure
Total adjustments to reconcile profit
(loss)
IAS 7.20Disclosure
Net cash flows from (used in)
operations
IAS 7.20Example,
IAS 7 - A Statement of cash flows for an entity other than
a financial institutionExample
Dividends paid
IAS 7.31Disclosure
Dividends received
IAS 7.31Disclosure
Interest paid
IAS 7.31Disclosure
Interest received
IAS 7.31Disclosure
Income taxes refund (paid)
IAS 7.35Disclosure,
IAS 7.14 fExample
Other inflows (outflows) of cash
IAS 7.14Disclosure
Net cash flows from (used in) operating
activities
IAS 7.50 dDisclosure,
IAS 7.10Disclosure
Cash flows from (used in) investing
activities [abstract]
Cash flows from losing control of
subsidiaries or other businesses
IAS 7.39Disclosure
Cash flows used in obtaining control of
subsidiaries or other businesses
IAS 7.39Disclosure
Other cash receipts from sales of equity
or debt instruments of other entities
IAS 7.16 dExample
Other cash payments to acquire equity or
debt instruments of other entities
IAS 7.16 cExample
Other cash receipts from sales of
interests in joint ventures
IAS 7.16 dExample
Other cash payments to acquire interests
in joint ventures
IAS 7.16 cExample
Proceeds from sales of property, plant
and equipment
IAS 7.16 bExample
Purchase of property, plant and
equipment
IAS 7.16 aExample
Proceeds from sales of intangible
assets
IAS 7.16 bExample
Purchase of intangible assets
IAS 7.16 aExample
Proceeds from sales of other long-term
assets
IAS 7.16 bExample
Purchase of other long-term
assets
IAS 7.16 aExample
Proceeds from government grants
IAS 20.28Common
practice
Cash advances and loans made to other
parties
IAS 7.16 eExample
Cash receipts from repayment of advances
and loans made to other parties
IAS 7.16 fExample
Cash payments for futures contracts,
forward contracts, option contracts and swap contracts
IAS 7.16 gExample
Cash receipts from futures contracts,
forward contracts, option contracts and swap contracts
IAS 7.16 hExample
Dividends received
IAS 7.31Disclosure
Interest paid
IAS 7.31Disclosure
Interest received
IAS 7.31Disclosure
Income taxes refund (paid)
IAS 7.14 fExample,
IAS 7.35Disclosure
Other inflows (outflows) of cash
IAS 7.21Disclosure
Net cash flows from (used in) investing
activities
IAS 7.50 dDisclosure,
IAS 7.10Disclosure
Cash flows from (used in) financing
activities [abstract]
Proceeds from changes in ownership
interests in subsidiaries that do not result in loss of control
IAS 7.42BDisclosure,
IAS 7.42ADisclosure
Payments from changes in ownership
interests in subsidiaries that do not result in loss of control
IAS 7.42BDisclosure,
IAS 7.42ADisclosure
Proceeds from issuing shares
IAS 7.17 aExample
Proceeds from issuing other equity
instruments
IAS 7.17 aExample
Payments to acquire or redeem entity's
shares
IAS 7.17 bExample
Payments of other equity
instruments
IAS 7.17Common
practice
Proceeds from borrowings
IAS 7.17 cExample
Repayments of borrowings
IAS 7.17 dExample
Payments of finance lease
liabilities
Expiry date
2019-01-01 IAS 7.17 eExample
Payments of lease liabilities
Effective
2019-01-01 IAS 7.17 eExample
Proceeds from government grants
IAS 20.28Common
practice
Dividends paid
IAS 7.31Disclosure
Interest paid
IAS 7.31Disclosure
Income taxes refund (paid)
IAS 7.35Disclosure,
IAS 7.14 fExample
Other inflows (outflows) of cash
IAS 7.21Disclosure
Net cash flows from (used in) financing
activities
IAS 7.10Disclosure,
IAS 7.50 dDisclosure
Net increase (decrease) in cash and cash
equivalents before effect of exchange rate changes
IAS 7.45Disclosure
Effect of exchange rate changes on cash
and cash equivalents [abstract]
Effect of exchange rate changes on cash
and cash equivalents
IAS 7.28Disclosure,
IAS 7.25Disclosure
Net increase (decrease) in cash and cash
equivalents
IAS 7.45Disclosure
Cash and cash equivalents at beginning of
period
IAS 1.54 iDisclosure,
IAS 7.45Disclosure,
IFRS 12.B13 aDisclosure
Cash and cash equivalents at end of
period
IAS 1.54 iDisclosure,
IAS 7.45Disclosure,
IFRS 12.B13 aDisclosure
Statement of changes in equity
[abstract]
Statement of changes in equity
[table]
IAS 1.106Disclosure
Components of equity [axis]
IAS 1.106Disclosure
Equity [member]
IAS 1.106Disclosure
Equity attributable to owners of parent
[member]
IAS 1.106Disclosure
Issued capital [member]
IAS 1.106Disclosure
Share premium [member]
IAS 1.106Disclosure
Treasury shares [member]
IAS 1.106Disclosure
Other equity interest [member]
IAS 1.106Disclosure
Other reserves [member]
IAS 1.106Disclosure,
IAS 1.79 bDisclosure
Revaluation surplus [member]
IAS 1.108Example,
IFRS 1.IG10Disclosure,
IAS 16.39Disclosure
Reserve of exchange differences on
translation [member]
IAS 21.52 bDisclosure,
IAS 1.108Example
Reserve of cash flow hedges
[member]
Reserve of gains and losses on hedging
instruments that hedge investments in equity instruments [member]
Reserve of change in value of time value
of options [member]
Reserve of change in value of forward
elements of forward contracts [member]
Reserve of change in value of foreign
currency basis spreads [member]
Reserve of gains and losses on financial
assets measured at fair value through other comprehensive income
[member]
Reserve of insurance finance income
(expenses) from insurance contracts issued excluded from profit or loss
that will be reclassified to profit or loss
[member]
Effective
2021-01-01 IAS 1.108Example
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]
Effective
2021-01-01 IAS 1.108Example
Reserve of finance income (expenses)
from reinsurance contracts held excluded from profit or loss
[member]
Effective
2021-01-01 IAS 1.108Example
Reserve of gains and losses on
remeasuring available-for-sale financial assets [member]
Reserve of share-based payments
[member]
IAS 1.108Example
Reserve of remeasurements of defined
benefit plans [member]
IAS 1.108Example
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
12Example, IFRS 5.38Disclosure
Reserve of gains and losses from
investments in equity instruments [member]
Reserve of change in fair value of
financial liability attributable to change in credit risk of liability
[member]
Reserve for catastrophe
[member]
Reserve for equalisation
[member]
Reserve of discretionary participation
features [member]
Retained earnings [member]
IAS 1.108Example,
IAS 1.106Disclosure
Non-controlling interests
[member]
IAS 1.106Disclosure
Retrospective application and
retrospective restatement [axis]
IAS 1.106 bDisclosure,
IAS 8.28 f (i)Disclosure,
IAS 8.29 c (i)Disclosure,
IAS 8.49 b (i)Disclosure
Currently stated [member]
IAS 8.49 b (i)Disclosure,
IAS 1.20 dCommon practice,
IAS 8.29 c (i)Disclosure,
IAS 1.106 bDisclosure,
IAS 8.28 f (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bDisclosure
Previously stated [member]
IAS 1.106 bDisclosure,
IAS 8.28 f (i)Disclosure,
IAS 8.29 c (i)Disclosure,
IAS 8.49 b (i)Disclosure
Increase (decrease) due to changes in
accounting policy and corrections of prior period errors [member]
IAS 8.28 f (i)Disclosure,
IAS 1.106 bDisclosure,
IAS 8.29 c (i)Disclosure,
IAS 8.49 b (i)Disclosure
Increase (decrease) due to changes in
accounting policy [member]
IAS 8.28 f (i)Disclosure,
IAS 8.29 c (i)Disclosure
Increase (decrease) due to changes in
accounting policy required by IFRSs [member]
IAS 8.28 gDisclosure,
IAS 8.28 f (i)Disclosure
Increase (decrease) due to voluntary
changes in accounting policy [member]
IAS 8.29 dDisclosure,
IAS 8.29 c (i)Disclosure
Increase (decrease) due to corrections
of prior period errors [member]
IAS 8.49 cDisclosure,
IAS 8.49 b (i)Disclosure
Statement of changes in equity [line
items]
Equity at beginning of period
IFRS 13.93 bDisclosure,
IFRS 13.93 aDisclosure,
IAS 1.55Disclosure,
IFRS 1.32 a (i)Disclosure,
IAS 1.78 eDisclosure,
IFRS 1.24 aDisclosure,
IFRS 13.93 eDisclosure
Changes in equity [abstract]
Comprehensive income [abstract]
Profit (loss)
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure,
IFRS 12.B10 bExample,
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective on first
application of IFRS 9 IFRS 4.39L eExample,
IFRS 8.23Disclosure,
IAS 1.106 d (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample
Other comprehensive income
IAS 1.91 aDisclosure,
IAS 1.81A bDisclosure,
IFRS 12.B12 b (viii)Disclosure,
IAS 1.106 d (ii)Disclosure
Total comprehensive income
IAS 1.106 aDisclosure,
IAS 1.81A cDisclosure,
IFRS 1.24 bDisclosure,
IFRS 12.B10 bExample,
IFRS 12.B12 b (ix)Disclosure,
IFRS 1.32 a (ii)Disclosure
Issue of equity
IAS 1.106 d (iii)Disclosure
Dividends recognised as distributions to
owners
IAS 1.107Disclosure
Increase through other contributions by
owners, equity
IAS 1.106 d (iii)Disclosure
Decrease through other distributions to
owners, equity
IAS 1.106 d (iii)Disclosure
Increase (decrease) through other
changes, equity
IAS 1.106 dDisclosure
Increase (decrease) through treasury
share transactions, equity
IAS 1.106 dDisclosure
Increase (decrease) through changes in
ownership interests in subsidiaries that do not result in loss of control,
equity
IAS 1.106 d (iii)Disclosure
Increase (decrease) through share-based
payment transactions, equity
IAS 1.106 d (iii)Disclosure
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
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
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
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
Total increase (decrease) in
equity
IAS 1.106 dDisclosure
Equity at end of period
IFRS 13.93 bDisclosure,
IFRS 13.93 aDisclosure,
IAS 1.55Disclosure,
IFRS 1.32 a (i)Disclosure,
IAS 1.78 eDisclosure,
IFRS 1.24 aDisclosure,
IFRS 13.93 eDisclosure
Statement of changes in net assets
available for benefits [abstract]
Assets of benefit plan
IAS 26.35 a (i)Disclosure
Description of basis of valuation of
assets available for benefits
IAS 26.35 a (ii)Disclosure
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
Explanation of details of any investment
in employer
IAS 26.35 a (iv)Disclosure
Liabilities other than actuarial present
value of promised retirement benefits
IAS 26.35 a (v)Disclosure
Reconciliation of changes in net assets
available for benefits [abstract]
Net assets available for benefits at
beginning of period
IAS 26.35 aDisclosure
Changes in net assets available for
benefits [abstract]
Employer contributions
IAS 26.35 b (i)Disclosure
Employee contributions
IAS 26.35 b (ii)Disclosure
Investment income
IAS 1.85Common practice,
IAS 26.35 b (iii)Disclosure
Other income
IAS 1.102Example,
IAS 1.103Example,
IAS 26.35 b (iv)Disclosure
Benefits paid or payable
IAS 26.35 b (v)Disclosure
Administrative expenses
IAS 1.99Disclosure,
IAS 1.103Example,
IAS 26.35 b (vi)Disclosure
Other expense
IAS 1.99Disclosure,
IAS 26.35 b (vii)Disclosure,
IAS 1.103Example
Tax income (expense)
IAS 26.35 b (viii)Disclosure,
IAS 12.81 c (ii)Disclosure,
IAS 1.82 dDisclosure,
IAS 12.81 c (i)Disclosure,
IFRS 12.B13 gDisclosure,
IAS 12.79Disclosure,
IFRS 8.23 hDisclosure
Profit (loss) on disposal of investments
and changes in value of investments
IAS 26.35 b (ix)Disclosure
Transfers from (to) other retirement
benefit plans
IAS 26.35 b (x)Disclosure
Total increase (decrease) in net assets
available for benefits
IAS 26.35 bDisclosure
Net assets available for benefits at end
of period
IAS 26.35 aDisclosure
Description of funding policy
IAS 26.35 cDisclosure
Actuarial present value of promised
retirement benefits
IAS 26.35 dDisclosure
Description of significant actuarial
assumptions made and method used to calculate actuarial present value of
promised retirement benefits
IAS 26.35 eDisclosure
Description of retirement benefit
plan
IAS 26.36Disclosure
Names of employers and employee groups
covered
IAS 26.36 aDisclosure
Number of participants of retirement
benefit plan receiving benefits
IAS 26.36 bDisclosure
Number of other participants of
retirement benefit plan
IAS 26.36 bDisclosure
Description of type of retirement benefit
plan
IAS 26.36 cDisclosure
Explanation of whether participants
contribute to retirement benefit plan
IAS 26.36 dDisclosure
Description of retirement benefits
promised to participants
IAS 26.36 eDisclosure
Description of any retirement benefit
plan termination terms
IAS 26.36 fDisclosure
Explanation of changes in description of
retirement benefit plan
IAS 26.36 gDisclosure
Subclassifications of assets, liabilities
and equities [abstract]
Property, plant and equipment
[abstract]
Land and buildings [abstract]
Land
IAS 16.37 aExample
Buildings
IAS 16.37Common
practice
Total land and buildings
IAS 16.37 bExample
Machinery
IAS 16.37 cExample
Vehicles [abstract]
Ships
IAS 16.37 dExample
Aircraft
IAS 16.37 eExample
Motor vehicles
IAS 16.37 fExample
Total vehicles
IAS 16.37Common
practice
Fixtures and fittings
IAS 16.37 gExample
Office equipment
IAS 16.37 hExample
Bearer plants
IAS 16.37 iExample
Tangible exploration and evaluation
assets
IFRS 6.25Disclosure
Mining assets
IAS 16.37Common
practice
Oil and gas assets
IAS 16.37Common
practice
Construction in progress
IAS 16.37Common
practice
Owner-occupied property measured using
investment property fair value model
Effective
2021-01-01 IAS 16.29BDisclosure
Other property, plant and
equipment
IAS 16.37Common
practice
Total property, plant and
equipment
IAS 16.73 eDisclosure,
IAS 1.54 aDisclosure
Intangible assets and goodwill
[abstract]
Intangible assets other than goodwill
[abstract]
Brand names
IAS 38.119 aExample
Intangible exploration and evaluation
assets
IAS 38.119Common practice,
IFRS 6.25Disclosure
Mastheads and publishing titles
IAS 38.119 bExample
Computer software
IAS 38.119 cExample
Licences and franchises
IAS 38.119 dExample
Copyrights, patents and other industrial
property rights, service and operating rights
IAS 38.119 eExample
Recipes, formulae, models, designs and
prototypes
IAS 38.119 fExample
Intangible assets under
development
IAS 38.119 gExample
Other intangible assets
IAS 38.119Common
practice
Total intangible assets other than
goodwill
IAS 38.118 eDisclosure,
IAS 1.54 cDisclosure
Goodwill
IAS 36.135 aDisclosure,
IFRS 3.B67 dDisclosure,
IAS 1.54 cDisclosure,
IAS 36.134 aDisclosure
Total intangible assets and
goodwill
IAS 1.55Common
practice
Investment property [abstract]
Investment property completed
IAS 1.112 cCommon
practice
Investment property under construction or
development
IAS 1.112 cCommon
practice
Total investment property
IAS 40.79 dDisclosure,
IAS 1.54 bDisclosure,
IAS 40.76Disclosure
Investments in subsidiaries, joint
ventures and associates [abstract]
Investments in subsidiaries
IAS 27.10Disclosure
Investments in joint ventures
IAS 27.10Disclosure
Investments in associates
IAS 27.10Disclosure
Total investments in subsidiaries, joint
ventures and associates
Investments accounted for using equity
method [abstract]
Investments in associates accounted for
using equity method
IAS 1.55Common
practice
Investments in joint ventures accounted
for using equity method
IAS 1.55Common
practice
Total investments accounted for using
equity method
IFRS 8.24 aDisclosure,
IAS 1.54 eDisclosure,
IFRS 12.B16Disclosure
Trade and other non-current receivables
[abstract]
Non-current trade receivables
IAS 1.78 bExample
Non-current receivables due from related
parties
IAS 1.78 bExample
Non-current receivables due from
associates
IAS 1.78 bCommon
practice
Non-current receivables due from joint
ventures
IAS 1.78 bCommon
practice
Non-current prepayments and non-current
accrued income [abstract]
Non-current prepayments
IAS 1.78 bExample
Non-current lease prepayments
IAS 1.55Common
practice
Non-current accrued income
IAS 1.112 cCommon
practice
Total non-current prepayments and
non-current accrued income
IAS 1.112 cCommon
practice
Non-current receivables from taxes other
than income tax
IAS 1.78 bCommon
practice
Non-current value added tax
receivables
IAS 1.78 bCommon
practice
Non-current receivables from sale of
properties
IAS 1.78 bCommon
practice
Non-current receivables from rental of
properties
IAS 1.78 bCommon
practice
Other non-current receivables
IAS 1.78 bExample
Total trade and other non-current
receivables
IAS 1.54 hDisclosure,
IAS 1.78 bDisclosure
Miscellaneous non-current assets
[abstract]
Non-current net defined benefit
asset
IAS 1.55Common
practice
Non-current restricted cash and cash
equivalents
IAS 1.55Common
practice
Non-current derivative financial
assets
IAS 1.55Common
practice
Non-current finance lease
receivables
IAS 1.55Common
practice
Non-current interest receivable
IAS 1.112 cCommon
practice
Non-current programming assets
IAS 1.55Common
practice
Non-current investments other than
investments accounted for using equity method
IAS 1.55Common
practice
Long-term deposits
IAS 1.55Common
practice
Other non-current assets
IAS 1.55Common
practice
Investments in joint ventures accounted
for using equity method
IAS 1.55Common
practice
Investments in associates accounted for
using equity method
IAS 1.55Common
practice
Trade and other current receivables
[abstract]
Current trade receivables
IAS 1.68Example,
IAS 1.78 bExample
Current receivables due from related
parties
IAS 1.78 bExample
Current receivables due from
associates
IAS 1.78 bCommon
practice
Current receivables due from joint
ventures
IAS 1.78 bCommon
practice
Current prepayments and current accrued
income [abstract]
Current prepayments [abstract]
Current advances to suppliers
IAS 1.112 cCommon
practice
Current prepaid expenses
IAS 1.112 cCommon
practice
Total current prepayments
IAS 1.78 bExample
Current accrued income
IAS 1.112 cCommon
practice
Total current prepayments and current
accrued income
IAS 1.112 cCommon
practice
Current receivables from taxes other than
income tax
IAS 1.78 bCommon
practice
Current value added tax
receivables
IAS 1.78 bCommon
practice
Current receivables from sale of
properties
IAS 1.78 bCommon
practice
Current receivables from rental of
properties
IAS 1.78 bCommon
practice
Other current receivables
IAS 1.78 bExample
Total trade and other current
receivables
IAS 1.54 hDisclosure,
IAS 1.78 bDisclosure
Trade and other receivables
[abstract]
Trade receivables
IAS 1.78 bExample
Receivables due from related
parties
IAS 1.78 bExample
Receivables due from associates
IAS 1.78 bCommon
practice
Receivables due from joint
ventures
IAS 1.78 bCommon
practice
Prepayments and accrued income
[abstract]
Prepayments
IAS 1.78 bExample
Accrued income
IAS 1.112 cCommon
practice
Total prepayments and accrued
income
IAS 1.112 cCommon
practice
Receivables from taxes other than income
tax
IAS 1.78 bCommon
practice
Value added tax receivables
IAS 1.78 bCommon
practice
Receivables from sale of
properties
IAS 1.78 bCommon
practice
Receivables from rental of
properties
IAS 1.78 bCommon
practice
Other receivables
IAS 1.78 bExample
Total trade and other
receivables
IAS 1.54 hDisclosure,
IAS 1.78 bDisclosure
Categories of non-current financial
assets [abstract]
Non-current financial assets at fair
value through profit or loss [abstract]
Non-current financial assets at fair
value through profit or loss, designated upon initial recognition or
subsequently
IFRS 7.8 aDisclosure
Non-current financial assets at fair
value through profit or loss, measured as such in accordance with
exemption for repurchase of own financial
liabilities
Effective
2021-01-01 IFRS 7.8 aDisclosure
Non-current financial assets at fair
value through profit or loss, measured as such in accordance with
exemption for reacquisition of own equity
instruments
Effective
2021-01-01 IFRS 7.8 aDisclosure
Non-current financial assets at fair
value through profit or loss, classified as held for trading
Non-current financial assets at fair
value through profit or loss, mandatorily measured at fair value
Total non-current financial assets at
fair value through profit or loss
IFRS 7.8 aDisclosure
Non-current financial assets
available-for-sale
Non-current held-to-maturity
investments
Non-current loans and
receivables
Non-current financial assets at fair
value through other comprehensive income [abstract]
Non-current financial assets measured at
fair value through other comprehensive income
Non-current investments in equity
instruments designated at fair value through other comprehensive
income
Total non-current financial assets at
fair value through other comprehensive income
Non-current financial assets at amortised
cost
Total non-current financial
assets
IFRS 7.25Disclosure
Categories of current financial assets
[abstract]
Current financial assets at fair value
through profit or loss [abstract]
Current financial assets at fair value
through profit or loss, designated upon initial recognition or
subsequently
IFRS 7.8 aDisclosure
Current financial assets at fair value
through profit or loss, measured as such in accordance with exemption for
repurchase of own financial liabilities
Effective
2021-01-01 IFRS 7.8 aDisclosure
Current financial assets at fair value
through profit or loss, measured as such in accordance with exemption for
reacquisition of own equity instruments
Effective
2021-01-01 IFRS 7.8 aDisclosure
Current financial assets at fair value
through profit or loss, classified as held for trading
IAS 1.55Common practice,
Expiry date
2018-01-01 IFRS 7.8 aDisclosure,
Expiry date
2021-01-01 IFRS 7.8 aDisclosure
Current financial assets at fair value
through profit or loss, mandatorily measured at fair value
Total current financial assets at fair
value through profit or loss
IFRS 7.8 aDisclosure
Current financial assets
available-for-sale
Current held-to-maturity
investments
Current loans and receivables
Current financial assets at fair value
through other comprehensive income [abstract]
Current financial assets measured at fair
value through other comprehensive income
Current investments in equity instruments
designated at fair value through other comprehensive income
Total current financial assets at fair
value through other comprehensive income
Current financial assets at amortised
cost
Total current financial assets
IFRS 7.25Disclosure
Categories of financial assets
[abstract]
Financial assets at fair value through
profit or loss [abstract]
Financial assets at fair value through
profit or loss, designated upon initial recognition or
subsequently
IFRS 7.8 aDisclosure
Financial assets at fair value through
profit or loss, measured as such in accordance with exemption for
repurchase of own financial liabilities
Effective
2021-01-01 IFRS 7.8 aDisclosure
Financial assets at fair value through
profit or loss, measured as such in accordance with exemption for
reacquisition of own equity instruments
Effective
2021-01-01 IFRS 7.8 aDisclosure
Financial assets at fair value through
profit or loss, classified as held for trading
Financial assets at fair value through
profit or loss, mandatorily measured at fair value
Total financial assets at fair value
through profit or loss
IFRS 7.8 aDisclosure
Financial assets
available-for-sale
Held-to-maturity investments
Loans and receivables
Financial assets at fair value through
other comprehensive income [abstract]
Financial assets measured at fair value
through other comprehensive income
Investments in equity instruments
designated at fair value through other comprehensive income
Total financial assets at fair value
through other comprehensive income
Financial assets at amortised
cost
Total financial assets
Classes of current inventories
[abstract]
Current raw materials and current
production supplies [abstract]
Current raw materials
IAS 1.78 cExample,
IAS 2.37Common practice
Current production supplies
IAS 1.78 cExample,
IAS 2.37Common practice
Total current raw materials and current
production supplies
IAS 2.37Common
practice
Current merchandise
IAS 1.78 cExample,
IAS 2.37Common practice
Current food and beverage
IAS 2.37Common
practice
Current agricultural produce
IAS 2.37Common
practice
Current work in progress
IAS 2.37Common practice,
IAS 1.78 cExample
Current finished goods
IAS 2.37Common practice,
IAS 1.78 cExample
Current packaging and storage
materials
IAS 2.37Common
practice
Current spare parts
IAS 2.37Common
practice
Current fuel
IAS 2.37Common
practice
Property intended for sale in ordinary
course of business
IAS 1.55Common
practice
Current inventories in transit
IAS 2.37Common
practice
Other current inventories
IAS 2.37Common
practice
Total current inventories
IAS 2.36 bDisclosure,
IAS 1.54 gDisclosure,
IAS 1.68Example
Classes of current inventories,
alternative [abstract]
Current inventories held for
sale
IAS 2.37Common
practice
Current work in progress
IAS 2.37Common practice,
IAS 1.78 cExample
Current materials and supplies to be
consumed in production process or rendering services
IAS 2.37Common
practice
Total current inventories
IAS 2.36 bDisclosure,
IAS 1.54 gDisclosure,
IAS 1.68Example
Non-current inventories arising from
extractive activities [abstract]
Non-current ore stockpiles
IAS 2.37Common
practice
Current inventories arising from
extractive activities [abstract]
Current ore stockpiles
IAS 2.37Common
practice
Current crude oil
IAS 2.37Common
practice
Current petroleum and petrochemical
products
IAS 2.37Common
practice
Current natural gas
IAS 2.37Common
practice
Cash and cash equivalents
[abstract]
Cash [abstract]
Cash on hand
IAS 7.45Common
practice
Balances with banks
IAS 7.45Common
practice
Total cash
IAS 7.45Common
practice
Cash equivalents [abstract]
Short-term deposits, classified as cash
equivalents
IAS 7.45Common
practice
Short-term investments, classified as
cash equivalents
IAS 7.45Common
practice
Other banking arrangements, classified as
cash equivalents
IAS 7.45Common
practice
Total cash equivalents
IAS 7.45Common
practice
Other cash and cash equivalents
IAS 7.45Common
practice
Total cash and cash equivalents
IAS 1.54 iDisclosure,
IAS 7.45Disclosure,
IFRS 12.B13 aDisclosure
Non-current assets or disposal groups
classified as held for sale or as held for distribution to owners
[abstract]
Non-current assets or disposal groups
classified as held for sale
IFRS 5.38Disclosure
Non-current assets or disposal groups
classified as held for distribution to owners
IFRS 5.5ADisclosure,
IFRS 5.38Disclosure
Total non-current assets or disposal
groups classified as held for sale or as held for distribution to
owners
IAS 1.54 jDisclosure
Miscellaneous current assets
[abstract]
Current net defined benefit
asset
IAS 1.55Common
practice
Current restricted cash and cash
equivalents
IAS 1.55Common
practice
Current derivative financial
assets
IAS 1.55Common
practice
Current finance lease
receivables
IAS 1.55Common
practice
Current interest receivable
IAS 1.112 cCommon
practice
Current programming assets
IAS 1.55Common
practice
Current investments
IAS 1.55Common
practice
Short-term deposits, not classified as
cash equivalents
IAS 1.55Common
practice
Current prepayments and other current
assets
IAS 1.55Common
practice
Other current assets
IAS 1.55Common
practice
Miscellaneous assets [abstract]
Net defined benefit asset
IAS 1.55Common
practice
Restricted cash and cash
equivalents
IAS 1.55Common
practice
Derivative financial assets
IAS 1.55Common
practice
Derivative financial assets held for
trading
IAS 1.55Common
practice
Derivative financial assets held for
hedging
IAS 1.55Common
practice
Finance lease receivables
IAS 1.55Common
practice
Interest receivable
IAS 1.112 cCommon
practice
Programming assets
IAS 1.55Common
practice
Investments other than investments
accounted for using equity method
IAS 1.55Common
practice
Equity instruments held
IAS 1.55Common
practice
Debt instruments held [abstract]
Bank debt instruments held
IAS 1.112 cCommon
practice
Corporate debt instruments held
IAS 1.112 cCommon
practice
Government debt instruments held
IAS 1.112 cCommon
practice
Asset-backed debt instruments
held
IAS 1.112 cCommon
practice
Other debt instruments held
IAS 1.112 cCommon
practice
Total debt instruments held
IAS 1.55Common
practice
Loans and advances to banks
IAS 1.55Common
practice
Loans and advances to customers
IAS 1.55Common
practice
Loans to corporate entities
IAS 1.112 cCommon
practice
Loans to consumers
IAS 1.112 cCommon
practice
Loans to government
IAS 1.55Common
practice
Cash and bank balances at central
banks
IAS 1.55Common
practice
Mandatory reserve deposits at central
banks
IAS 1.112 cCommon
practice
Bank balances at central banks other than
mandatory reserve deposits
IAS 1.112 cCommon
practice
Bank acceptance assets
IAS 1.55Common
practice
Reverse repurchase agreements and cash
collateral on securities borrowed
IAS 1.55Common
practice
Investments for risk of
policyholders
IAS 1.55Common
practice
Items in course of collection from other
banks
IAS 1.55Common
practice
Other assets
IAS 1.55Common
practice
Classes of other provisions
[abstract]
Warranty provision [abstract]
Non-current warranty provision
IAS 37.87Example,
IAS 37 - Example 1 WarrantiesExample
Current warranty provision
IAS 37.87Example,
IAS 37 - Example 1 WarrantiesExample
Total warranty provision
IAS 37 - Example 1
WarrantiesExample, IAS 37.87Example
Restructuring provision
[abstract]
Non-current restructuring
provision
IAS 37.70Example
Current restructuring provision
IAS 37.70Example
Total restructuring provision
IAS 37.70Example
Legal proceedings provision
[abstract]
Non-current legal proceedings
provision
IAS 37.87Example,
IAS 37 - Example 10 A court
caseExample
Current legal proceedings
provision
IAS 37 - Example 10 A court
caseExample, IAS 37.87Example
Total legal proceedings
provision
IAS 37 - Example 10 A court
caseExample, IAS 37.87Example
Refunds provision [abstract]
Non-current refunds provision
IAS 37 - Example 4 Refunds
policyExample, IAS 37.87Example
Current refunds provision
IAS 37.87Example,
IAS 37 - Example 4 Refunds
policyExample
Total refunds provision
IAS 37.87Example,
IAS 37 - Example 4 Refunds
policyExample
Onerous contracts provision
[abstract]
Non-current onerous contracts
provision
Expiry date
2019-01-01 IAS 37 - Example 8 An onerous
contractExample, IAS 37.66Example
Current onerous contracts
provision
IAS 37.66Example, Expiry date
2019-01-01 IAS 37 - Example 8 An onerous
contractExample
Total onerous contracts
provision
IAS 37.66Example, Expiry date
2019-01-01 IAS 37 - Example 8 An onerous
contractExample
Provision for decommissioning,
restoration and rehabilitation costs [abstract]
Non-current provision for
decommissioning, restoration and rehabilitation costs
IAS 37.87Example,
IAS 37 - D Examples:
disclosuresExample
Current provision for decommissioning,
restoration and rehabilitation costs
IAS 37 - D Examples:
disclosuresExample,
IAS 37.87Example
Total provision for decommissioning,
restoration and rehabilitation costs
IAS 37.87Example,
IAS 37 - D Examples:
disclosuresExample
Miscellaneous other provisions
[abstract]
Non-current miscellaneous other
provisions
IAS 1.78 dCommon
practice
Current miscellaneous other
provisions
IAS 1.78 dCommon
practice
Total miscellaneous other
provisions
IAS 1.78 dCommon
practice
Other provisions [abstract]
Other non-current provisions
IAS 1.78 dDisclosure
Other current provisions
IAS 1.78 dDisclosure
Total other provisions
IAS 1.78 dDisclosure,
IAS 37.84 aDisclosure
Borrowings [abstract]
Non-current portion of non-current
borrowings
IAS 1.55Common
practice
Current borrowings and current portion of
non-current borrowings [abstract]
Current borrowings
IAS 1.55Common
practice
Current portion of non-current
borrowings
IAS 1.55Common
practice
Total current borrowings and current
portion of non-current borrowings
IAS 1.55Common
practice
Total borrowings
IAS 1.55Common
practice
Non-current portion of non-current
borrowings, by type [abstract]
Non-current portion of non-current loans
received
IAS 1.112 cCommon
practice
Non-current portion of non-current
secured bank loans received
IAS 1.112 cCommon
practice
Non-current portion of non-current
unsecured bank loans received
IAS 1.112 cCommon
practice
Non-current portion of non-current bonds
issued
IAS 1.112 cCommon
practice
Non-current portion of non-current notes
and debentures issued
IAS 1.112 cCommon
practice
Non-current portion of non-current
commercial papers issued
IAS 1.112 cCommon
practice
Non-current portion of other non-current
borrowings
IAS 1.112 cCommon
practice
Total non-current portion of non-current
borrowings
IAS 1.55Common
practice
Current borrowings and current portion of
non-current borrowings, by type [abstract]
Current loans received and current
portion of non-current loans received
IAS 1.112 cCommon
practice
Current secured bank loans received and
current portion of non-current secured bank loans received
IAS 1.112 cCommon
practice
Current unsecured bank loans received and
current portion of non-current unsecured bank loans received
IAS 1.112 cCommon
practice
Current bonds issued and current portion
of non-current bonds issued
IAS 1.112 cCommon
practice
Current notes and debentures issued and
current portion of non-current notes and debentures issued
IAS 1.112 cCommon
practice
Current commercial papers issued and
current portion of non-current commercial papers issued
IAS 1.112 cCommon
practice
Other current borrowings and current
portion of other non-current borrowings
IAS 1.112 cCommon
practice
Total current borrowings and current
portion of non-current borrowings
IAS 1.55Common
practice
Borrowings, by type [abstract]
Loans received
IAS 1.112 cCommon
practice
Secured bank loans received
IAS 1.112 cCommon
practice
Unsecured bank loans received
IAS 1.112 cCommon
practice
Bonds issued
IAS 1.112 cCommon
practice
Notes and debentures issued
IAS 1.112 cCommon
practice
Commercial papers issued
IAS 1.112 cCommon
practice
Other borrowings
IAS 1.112 cCommon
practice
Total borrowings
IAS 1.55Common
practice
Trade and other non-current payables
[abstract]
Non-current trade payables
IAS 1.78Common
practice
Non-current payables for purchase of
energy
IAS 1.78Common
practice
Non-current payables to related
parties
IAS 1.78Common
practice
Non-current payables for purchase of
non-current assets
IAS 1.78Common
practice
Accruals and deferred income classified
as non-current [abstract]
Deferred income classified as
non-current
IAS 1.78Common
practice
Rent deferred income classified as
non-current
IAS 1.78Common
practice
Accruals classified as
non-current
IAS 1.78Common
practice
Total accruals and deferred income
classified as non-current
IAS 1.78Common
practice
Non-current payables on social security
and taxes other than income tax
IAS 1.78Common
practice
Non-current value added tax
payables
IAS 1.78Common
practice
Non-current excise tax payables
IAS 1.78Common
practice
Non-current retention payables
IAS 1.78Common
practice
Other non-current payables
IAS 1.55Common
practice
Total trade and other non-current
payables
IAS 1.54 kDisclosure
Trade and other current payables
[abstract]
Current trade payables
IAS 1.70Example,
IAS 1.78Common practice
Current payables for purchase of
energy
IAS 1.78Common
practice
Current payables to related
parties
IAS 1.78Common
practice
Current payables for purchase of
non-current assets
IAS 1.78Common
practice
Accruals and deferred income classified
as current [abstract]
Deferred income classified as
current
IAS 1.78Common
practice
Rent deferred income classified as
current
IAS 1.78Common
practice
Accruals classified as current
IAS 1.78Common
practice
Short-term employee benefits
accruals
IAS 1.78Common
practice
Total accruals and deferred income
classified as current
IAS 1.78Common
practice
Current payables on social security and
taxes other than income tax
IAS 1.78Common
practice
Current value added tax payables
IAS 1.78Common
practice
Current excise tax payables
IAS 1.78Common
practice
Current retention payables
IAS 1.78Common
practice
Other current payables
IAS 1.55Common
practice
Total trade and other current
payables
IAS 1.54 kDisclosure
Trade and other payables
[abstract]
Trade payables
IAS 1.78Common
practice
Payables for purchase of energy
IAS 1.78Common
practice
Payables to related parties
IAS 1.78Common
practice
Payables for purchase of non-current
assets
IAS 1.78Common
practice
Accruals and deferred income
[abstract]
Deferred income
IAS 1.78Common
practice
Rent deferred income
IAS 1.78Common
practice
Accruals
IAS 1.78Common
practice
Total accruals and deferred
income
IAS 1.78Common
practice
Payables on social security and taxes
other than income tax
IAS 1.78Common
practice
Value added tax payables
IAS 1.78Common
practice
Excise tax payables
IAS 1.78Common
practice
Retention payables
IAS 1.78Common
practice
Other payables
IAS 1.55Common
practice
Total trade and other payables
IAS 1.54 kDisclosure
Categories of non-current financial
liabilities [abstract]
Non-current financial liabilities at fair
value through profit or loss [abstract]
Non-current financial liabilities at fair
value through profit or loss, classified as held for trading
IFRS 7.8 eDisclosure
Non-current financial liabilities at fair
value through profit or loss, designated upon initial recognition or
subsequently
IFRS 7.8 eDisclosure
Total non-current financial liabilities
at fair value through profit or loss
IFRS 7.8 eDisclosure
Non-current financial liabilities at
amortised cost
Total non-current financial
liabilities
IFRS 7.25Disclosure
Categories of current financial
liabilities [abstract]
Current financial liabilities at fair
value through profit or loss [abstract]
Current financial liabilities at fair
value through profit or loss, classified as held for trading
IFRS 7.8 eDisclosure
Current financial liabilities at fair
value through profit or loss, designated upon initial recognition or
subsequently
IFRS 7.8 eDisclosure
Total current financial liabilities at
fair value through profit or loss
IFRS 7.8 eDisclosure
Current financial liabilities at
amortised cost
Total current financial
liabilities
IFRS 7.25Disclosure
Categories of financial liabilities
[abstract]
Financial liabilities at fair value
through profit or loss [abstract]
Financial liabilities at fair value
through profit or loss that meet definition of held for trading
IFRS 7.8 eDisclosure
Financial liabilities at fair value
through profit or loss, designated upon initial recognition or
subsequently
IFRS 7.8 eDisclosure
Total financial liabilities at fair value
through profit or loss
IFRS 7.8 eDisclosure
Financial liabilities at amortised
cost
Total financial liabilities
IFRS 7.25Disclosure
Miscellaneous non-current liabilities
[abstract]
Non-current net defined benefit
liability
IAS 1.55Common
practice
Non-current derivative financial
liabilities
IAS 1.55Common
practice
Non-current government grants
IAS 1.55Common
practice
Non-current finance lease
liabilities
Expiry date
2019-01-01 IAS 1.55Common practice
Non-current advances received
IAS 1.55Common
practice
Non-current dividend payables
IAS 1.55Common
practice
Non-current interest payable
IAS 1.112 cCommon
practice
Non-current deposits from
customers
IAS 1.55Common
practice
Non-current debt instruments
issued
IAS 1.55Common
practice
Other non-current liabilities
IAS 1.55Common
practice
Miscellaneous current liabilities
[abstract]
Current net defined benefit
liability
IAS 1.55Common
practice
Current derivative financial
liabilities
IAS 1.55Common
practice
Current government grants
IAS 1.55Common
practice
Current finance lease
liabilities
Expiry date
2019-01-01 IAS 1.55Common practice
Current advances received
IAS 1.55Common
practice
Current dividend payables
IAS 1.55Common
practice
Current interest payable
IAS 1.112 cCommon
practice
Current deposits from customers
IAS 1.55Common
practice
Current debt instruments issued
IAS 1.55Common
practice
Current accrued expenses and other
current liabilities
IAS 1.55Common
practice
Other current liabilities
IAS 1.55Common
practice
Miscellaneous liabilities
[abstract]
Net defined benefit liability
IAS 1.55Common
practice
Derivative financial liabilities
IAS 1.55Common
practice
Derivative financial liabilities held for
trading
IAS 1.55Common
practice
Derivative financial liabilities held for
hedging
IAS 1.55Common
practice
Government grants
IAS 1.55Common
practice
Finance lease liabilities
Expiry date
2019-01-01 IAS 1.55Common practice
Advances received
IAS 1.55Common
practice
Dividend payables
IAS 1.55Common
practice
Interest payable
IAS 1.112 cCommon
practice
Deposits from banks
IAS 1.55Common
practice
Deposits from customers
[abstract]
Balances on term deposits from
customers
IAS 1.112 cCommon
practice
Balances on demand deposits from
customers
IAS 1.112 cCommon
practice
Balances on current accounts from
customers
IAS 1.112 cCommon
practice
Balances on other deposits from
customers
IAS 1.112 cCommon
practice
Total deposits from customers
IAS 1.55Common
practice
Liabilities due to central banks
IAS 1.55Common
practice
Subordinated liabilities
[abstract]
Dated subordinated liabilities
IAS 1.112 cCommon
practice
Undated subordinated liabilities
IAS 1.112 cCommon
practice
Total subordinated liabilities
IAS 1.55Common
practice
Debt instruments issued
IAS 1.55Common
practice
Bank acceptance liabilities
IAS 1.55Common
practice
Repurchase agreements and cash collateral
on securities lent
IAS 1.55Common
practice
Investment contracts liabilities
IAS 1.55Common
practice
Items in course of transmission to other
banks
IAS 1.55Common
practice
Other liabilities
IAS 1.55Common
practice
Miscellaneous equity [abstract]
Capital reserve
IAS 1.55Common
practice
Additional paid-in capital
IAS 1.55Common
practice
Accumulated other comprehensive
income
IAS 1.55Common
practice
Other reserves [abstract]
Revaluation surplus
IAS 16.39Disclosure,
IAS 38.85Disclosure
Reserve of exchange differences on
translation
IAS 21.52 bDisclosure
Reserve of cash flow hedges
Reserve of gains and losses on hedging
instruments that hedge investments in equity instruments
Reserve of change in value of time value
of options
Reserve of change in value of forward
elements of forward contracts
Reserve of change in value of foreign
currency basis spreads
Reserve of gains and losses on financial
assets measured at fair value through other comprehensive income
Reserve of insurance finance income
(expenses) from insurance contracts issued excluded from profit or loss
that will be reclassified to profit or
loss
Effective
2021-01-01 IAS 1.78 eCommon
practice
Reserve of insurance finance income
(expenses) from insurance contracts issued excluded from profit or loss
that will not be reclassified to profit or
loss
Effective
2021-01-01 IAS 1.78 eCommon
practice
Reserve of finance income (expenses)
from reinsurance contracts held excluded from profit or loss
Effective
2021-01-01 IAS 1.78 eCommon
practice
Reserve of gains and losses on
remeasuring available-for-sale financial assets
Reserve of share-based payments
IAS 1.78 eCommon
practice
Reserve of remeasurements of defined
benefit plans
IAS 1.78 eCommon
practice
Amount recognised in other comprehensive
income and accumulated in equity relating to non-current assets or
disposal groups held for sale
IFRS 5.38Disclosure,
IFRS 5 - Example 12Example
Reserve of gains and losses from
investments in equity instruments
Reserve of change in fair value of
financial liability attributable to change in credit risk of
liability
Reserve for catastrophe
Reserve for equalisation
Reserve of discretionary participation
features
Reserve of equity component of
convertible instruments
IAS 1.55Common
practice
Capital redemption reserve
IAS 1.55Common
practice
Merger reserve
IAS 1.55Common
practice
Statutory reserve
IAS 1.55Common
practice
Total other reserves
IAS 1.78 eExample
Net assets (liabilities)
[abstract]
Assets
IFRS 13.93 aDisclosure,
IFRS 8.28 cDisclosure,
IFRS 13.93 eDisclosure,
IAS 1.55Disclosure,
IFRS 13.93 bDisclosure,
IFRS 8.23Disclosure
Liabilities
IFRS 13.93 bDisclosure,
IAS 1.55Disclosure,
IFRS 8.28 dDisclosure,
IFRS 8.23Disclosure,
IFRS 13.93 aDisclosure,
IFRS 13.93 eDisclosure
Net assets (liabilities)
IAS 1.112 cCommon practice,
IFRS 1.IG63Example
Net current assets (liabilities)
[abstract]
Current assets
IFRS 12.B12 b (i)Disclosure,
IFRS 12.B10 bExample,
IAS 1.66Disclosure
Current liabilities
IAS 1.69Disclosure,
IFRS 12.B10 bExample,
IFRS 12.B12 b (iii)Disclosure
Net current assets (liabilities)
IAS 1.55Common
practice
Assets less current liabilities
[abstract]
Assets
IFRS 13.93 aDisclosure,
IFRS 8.28 cDisclosure,
IFRS 13.93 eDisclosure,
IAS 1.55Disclosure,
IFRS 13.93 bDisclosure,
IFRS 8.23Disclosure
Current liabilities
IAS 1.69Disclosure,
IFRS 12.B10 bExample,
IFRS 12.B12 b (iii)Disclosure
Assets less current liabilities
IAS 1.55Common
practice
Net debt
IAS 1.112 cCommon
practice
Analysis of income and expense
[abstract]
Revenue [abstract]
Revenue from sale of goods
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (i)Disclosure
Revenue from sale of copper
Revenue from sale of gold
Revenue from sale of silver
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (i)Common
practice
Revenue from sale of oil and gas
products
Revenue from sale of crude oil
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (i)Common
practice
Revenue from sale of natural gas
Revenue from sale of petroleum and
petrochemical products
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (i)Common
practice
Revenue from sale of telecommunication
equipment
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (i)Common
practice
Revenue from sale of electricity
Revenue from sale of
publications
Circulation revenue
Subscription circulation
revenue
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (i)Common
practice
Non-subscription circulation
revenue
Revenue from sale of books
Revenue from sale of agricultural
produce
Revenue from sale of sugar
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (i)Common
practice
Revenue from sale of alcohol and
alcoholic drinks
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (i)Common
practice
Revenue from sale of food and
beverage
Revenue from rendering of
services
Revenue from rendering of
telecommunication services [abstract]
Revenue from rendering of telephone
services
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (ii)Common
practice
Revenue from rendering of land line
telephone services
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (ii)Common
practice
Revenue from rendering of mobile
telephone services
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (ii)Common
practice
Revenue from rendering of internet and
data services [abstract]
Revenue from rendering of internet
services
Revenue from rendering of data
services
Total revenue from rendering of internet
and data services
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (ii)Common
practice
Revenue from rendering of interconnection
services
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (ii)Common
practice
Revenue from rendering of other
telecommunication services
Total revenue from rendering of
telecommunication services
Revenue from rendering of transport
services
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (ii)Common
practice
Revenue from rendering of passenger
transport services
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (ii)Common
practice
Revenue from rendering of cargo and mail
transport services
Revenue from rendering of advertising
services
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (ii)Common
practice
Revenue from rendering of printing
services
Revenue from rendering of information
technology services
Revenue from rendering of information
technology maintenance and support services
Revenue from rendering of information
technology consulting services
Revenue from hotel operations
Revenue from room occupancy
services
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (ii)Common
practice
Revenue from rendering of gaming
services
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 b (ii)Common
practice
Revenue from construction
contracts
Royalty income
Licence fee income
Franchise fee income
IAS 1.112 cCommon
practice
Interest income
Interest income on available-for-sale
financial assets
Interest income on cash and bank balances
at central banks
IAS 1.112 cCommon
practice
Interest income on cash and cash
equivalents
IAS 1.112 cCommon
practice
Interest income on debt instruments
held
IAS 1.112 cCommon
practice
Interest income on deposits
IAS 1.112 cCommon
practice
Interest income on financial assets
designated at fair value through profit or loss
IAS 1.112 cCommon
practice
Interest income on financial assets held
for trading
IAS 1.112 cCommon
practice
Interest income on held-to-maturity
investments
Interest income on loans and advances to
banks
IAS 1.112 cCommon
practice
Interest income on loans and advances to
customers
IAS 1.112 cCommon
practice
Interest income on loans and
receivables
Interest income on other financial
assets
IAS 1.112 cCommon
practice
Interest income on reverse repurchase
agreements and cash collateral on securities borrowed
IAS 1.112 cCommon
practice
Dividend income
Other revenue
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IAS 18.35 bDisclosure
Total revenue
Material income and expense
[abstract]
Write-downs (reversals of write-downs) of
inventories [abstract]
Inventory write-down
IAS 2.36 eDisclosure,
IAS 1.98 aDisclosure
Reversal of inventory write-down
IAS 1.98 aDisclosure,
IAS 2.36 fDisclosure
Net write-downs (reversals of
write-downs) of inventories
IAS 1.98 aDisclosure
Write-downs (reversals of write-downs) of
property, plant and equipment [abstract]
Impairment loss recognised in profit or
loss, property, plant and equipment
IAS 16.73 e (v)Disclosure,
IAS 1.98 aDisclosure
Reversal of impairment loss recognised in
profit or loss, property, plant and equipment
IAS 16.73 e (vi)Disclosure,
IAS 1.98 aDisclosure
Net write-downs (reversals of
write-downs) of property, plant and equipment
IAS 1.98 aDisclosure
Impairment loss (reversal of impairment
loss) on trade receivables [abstract]
Impairment loss recognised in profit or
loss, trade receivables
IAS 1.112 cCommon
practice
Reversal of impairment loss recognised in
profit or loss, trade receivables
IAS 1.112 cCommon
practice
Net impairment loss (reversal of
impairment loss) recognised in profit or loss, trade receivables
IAS 1.112 cCommon
practice
Impairment loss (reversal of impairment
loss) recognised in profit or loss, loans and advances [abstract]
Impairment loss recognised in profit or
loss, loans and advances
IAS 1.85Common
practice
Reversal of impairment loss recognised in
profit or loss, loans and advances
IAS 1.85Common
practice
Net impairment loss (reversal of
impairment loss) recognised in profit or loss, loans and advances
IAS 1.85Common
practice
Gain on recovery of loans and advances
previously written off
IAS 1.85Common
practice
Expense of restructuring
activities
IAS 1.98 bDisclosure
Reversal of provisions for cost of
restructuring
IAS 1.98 bDisclosure
Gains (losses) on disposals of
non-current assets [abstract]
Gains on disposals of non-current
assets
IAS 1.112 cCommon
practice
Losses on disposals of non-current
assets
IAS 1.112 cCommon
practice
Net gains (losses) on disposals of
non-current assets
IAS 1.112 cCommon
practice
Gains (losses) on disposals of property,
plant and equipment [abstract]
Gains on disposals of property, plant and
equipment
IAS 1.98 cDisclosure
Losses on disposals of property, plant
and equipment
IAS 1.98 cDisclosure
Net gains (losses) on disposals of
property, plant and equipment
IAS 1.98 cDisclosure
Gains (losses) on disposals of investment
properties [abstract]
Gains on disposals of investment
properties
IAS 1.112 cCommon
practice
Losses on disposals of investment
properties
IAS 1.112 cCommon
practice
Net gains (losses) on disposals of
investment properties
IAS 1.112 cCommon
practice
Gains (losses) on disposals of
investments [abstract]
Gains on disposals of
investments
IAS 1.98 dDisclosure
Losses on disposals of
investments
IAS 1.98 dDisclosure
Net gains (losses) on disposals of
investments
IAS 1.98 dDisclosure
Gains (losses) on disposals of other
non-current assets
IAS 1.98Disclosure
Gain (loss) arising from difference
between carrying amount of financial liability extinguished and
consideration paid
IFRIC 19.11Disclosure
Gains (losses) on litigation settlements
[abstract]
Gains on litigation settlements
IAS 1.98 fDisclosure
Losses on litigation settlements
IAS 1.98 fDisclosure
Net gains (losses) on litigation
settlements
IAS 1.98 fDisclosure
Other reversals of provisions
IAS 1.98 gDisclosure
Income from continuing operations
attributable to owners of parent
IFRS 5.33 dDisclosure
Income from discontinued operations
attributable to owners of parent
IFRS 5.33 dDisclosure
Profit (loss) from continuing operations
attributable to non-controlling interests
IFRS 5.33 dExample,
IFRS 5 - Example 11Example
Profit (loss) from discontinued
operations attributable to non-controlling interests
IFRS 5.33 dExample,
IFRS 5 - Example 11Example
Dividends classified as expense
IAS 32.40Example
Royalty expense
IAS 1.85Common
practice
Research and development expense
IAS 38.126Disclosure
Investment income
IAS 1.85Common practice,
IAS 26.35 b (iii)Disclosure
Finance income (cost)
IAS 1.85Common
practice
Other finance income (cost)
IAS 1.85Common
practice
Other finance income
IAS 1.112 cCommon
practice
Other finance cost
IAS 1.112 cCommon
practice
Interest expense
IFRS 8.28 eDisclosure,
IFRS 8.23 dDisclosure,
IFRS 12.B13 fDisclosure
Interest expense on bank loans and
overdrafts
IAS 1.112 cCommon
practice
Interest expense on bonds
IAS 1.112 cCommon
practice
Interest expense on borrowings
IAS 1.112 cCommon
practice
Interest expense on debt instruments
issued
IAS 1.112 cCommon
practice
Interest expense on deposits from
banks
IAS 1.112 cCommon
practice
Interest expense on deposits from
customers
IAS 1.112 cCommon
practice
Interest expense on liabilities due to
central banks
IAS 1.112 cCommon
practice
Interest expense on finance
leases
Expiry date
2019-01-01 IAS 1.112 cCommon
practice
Interest expense on financial liabilities
designated at fair value through profit or loss
IAS 1.112 cCommon
practice
Interest expense on financial liabilities
held for trading
IAS 1.112 cCommon
practice
Interest expense on other financial
liabilities
IAS 1.112 cCommon
practice
Interest expense on repurchase agreements
and cash collateral on securities lent
IAS 1.112 cCommon
practice
Interest income (expense)
IFRS 8.23Disclosure,
IFRS 8.28 eDisclosure, IAS 1.85Common
practice
Expense due to unwinding of discount on
provisions
IAS 1.112 cCommon
practice
Repairs and maintenance expense
IAS 1.85Common
practice
Fuel and energy expense
[abstract]
Fuel expense
IAS 1.112 cCommon
practice
Energy expense
IAS 1.112 cCommon
practice
Total fuel and energy expense
IAS 1.112 cCommon
practice
Other operating income (expense)
IAS 1.85Common
practice
Miscellaneous other operating
income
IAS 1.112 cCommon
practice
Miscellaneous other operating
expense
IAS 1.112 cCommon
practice
Selling, general and administrative
expense [abstract]
Selling expense
IAS 1.112 cCommon
practice
General and administrative
expense
IAS 1.112 cCommon
practice
Total selling, general and administrative
expense
IAS 1.85Common
practice
Distribution and administrative
expense
IAS 1.85Common
practice
Donations and subsidies expense
IAS 1.112 cCommon
practice
Directors' remuneration expense
IAS 1.112 cCommon
practice
Occupancy expense
IAS 1.85Common
practice
Revenue and other operating
income
IAS 1.85Common
practice
Rental income
IAS 1.112 cCommon
practice
Rental expense
IAS 1.85Common
practice
Property service charge income (expense)
[abstract]
Property service charge income
IAS 1.112 cCommon
practice
Property service charge expense
IAS 1.112 cCommon
practice
Net property service charge income
(expense)
IAS 1.112 cCommon
practice
Property development and project
management income
IAS 1.85Common
practice
Property development and project
management expense
IAS 1.85Common
practice
Property management expense
IAS 1.112 cCommon
practice
Income from reimbursements under
insurance policies
IAS 1.112 cCommon
practice
Income from fines and penalties
IAS 1.112 cCommon
practice
Operating expense
IAS 1.85Common
practice
Operating expense excluding cost of
sales
IAS 1.85Common
practice
Cost of sales, hotel operations
IAS 1.85Common
practice
Cost of sales, room occupancy
services
IAS 1.85Common
practice
Cost of sales, food and beverage
IAS 1.85Common
practice
Sales and marketing expense
IAS 1.85Common
practice
Media production expense
IAS 1.112 cCommon
practice
Gains (losses) on change in fair value of
derivatives [abstract]
Gains on change in fair value of
derivatives
IAS 1.85Common
practice
Losses on change in fair value of
derivatives
IAS 1.85Common
practice
Net gains (losses) on change in fair
value of derivatives
IAS 1.85Common
practice
Fee and commission income (expense)
[abstract]
Fee and commission income
[abstract]
Brokerage fee income
IAS 1.112 cCommon
practice
Portfolio and other management fee
income
IAS 1.112 cCommon
practice
Credit-related fee and commission
income
IAS 1.112 cCommon
practice
Other fee and commission income
IAS 1.112 cCommon
practice
Total fee and commission income
IAS 1.85Common
practice
Fee and commission expense
[abstract]
Brokerage fee expense
IAS 1.112 cCommon
practice
Other fee and commission expense
IAS 1.112 cCommon
practice
Total fee and commission expense
IAS 1.85Common
practice
Net fee and commission income
(expense)
IAS 1.85Common
practice
Trading income (expense)
[abstract]
Trading income (expense) on debt
instruments
IAS 1.112 cCommon
practice
Trading income (expense) on equity
instruments
IAS 1.112 cCommon
practice
Trading income (expense) on derivative
financial instruments
IAS 1.112 cCommon
practice
Trading income (expense) on foreign
exchange contracts
IAS 1.112 cCommon
practice
Other trading income (expense)
IAS 1.112 cCommon
practice
Total trading income (expense)
IAS 1.85Common
practice
Net earned premium
IAS 1.85Common
practice
Claims and benefits paid, net of
reinsurance recoveries
IAS 1.85Common
practice
Increase (decrease) in provision for
unearned premium
IAS 1.85Common
practice
Premiums written, net of
reinsurance
IAS 1.85Common
practice
Increase (decrease) in insurance
liabilities, net of reinsurance
IAS 1.85Common
practice
Acquisition and administration expense
related to insurance contracts
IAS 1.85Common
practice
Expenses by nature [abstract]
Raw materials and consumables
used
IAS 1.102Example,
IAS 1.99Disclosure
Cost of merchandise sold
IAS 1.85Common
practice
Cost of purchased energy sold
IAS 1.112 cCommon
practice
Services expense
IAS 1.85Common
practice
Insurance expense
IAS 1.112 cCommon
practice
Professional fees expense
IAS 1.112 cCommon
practice
Transportation expense
IAS 1.112 cCommon
practice
Bank and similar charges
IAS 1.112 cCommon
practice
Energy transmission charges
IAS 1.112 cCommon
practice
Travel expense
IAS 1.112 cCommon
practice
Communication expense
IAS 1.112 cCommon
practice
Utilities expense
IAS 1.112 cCommon
practice
Advertising expense
IAS 1.112 cCommon
practice
Classes of employee benefits expense
[abstract]
Short-term employee benefits expense
[abstract]
Wages and salaries
IAS 19.9Common
practice
Social security contributions
IAS 19.9Common
practice
Other short-term employee
benefits
IAS 19.9Common
practice
Total short-term employee benefits
expense
IAS 1.112 cCommon
practice
Post-employment benefit expense, defined
contribution plans
IAS 19.53Disclosure
Post-employment benefit expense, defined
benefit plans
IAS 19.5Common
practice
Termination benefits expense
IAS 19.171Common
practice
Other long-term employee
benefits
IAS 19.158Common
practice
Other employee expense
IAS 19.5Common
practice
Total employee benefits expense
IAS 1.99Disclosure,
IAS 1.104Disclosure,
IAS 1.102Example
Depreciation, amortisation and impairment
loss (reversal of impairment loss) recognised in profit or loss
[abstract]
Depreciation and amortisation expense
[abstract]
Depreciation expense
IAS 1.112 cCommon
practice
Amortisation expense
IAS 1.112 cCommon
practice
Total depreciation and amortisation
expense
IFRS 12.B13 dDisclosure,
IAS 1.102Example, IAS 1.104Disclosure,
IFRS 8.23 eDisclosure,
IAS 1.99Disclosure,
IFRS 8.28 eDisclosure
Impairment loss (reversal of impairment
loss) recognised in profit or loss
IAS 1.99Disclosure
Total depreciation, amortisation and
impairment loss (reversal of impairment loss) recognised in profit or
loss
IAS 1.112 cCommon
practice
Tax expense other than income tax
expense
IAS 1.85Common
practice
Property tax expense
IAS 1.85Common
practice
Other expenses
IAS 1.102Example,
IAS 1.99Disclosure
Total expenses, by nature
IAS 1.99Disclosure
Earnings per share [abstract]
Basic and diluted earnings per share
[abstract]
Basic and diluted earnings (loss) per
share from continuing operations
IAS 1.85Common
practice
Basic and diluted earnings (loss) per
share from discontinued operations
IAS 1.85Common
practice
Total basic and diluted earnings (loss)
per share
IAS 1.85Common
practice
Miscellaneous other comprehensive income
[abstract]
Increase (decrease) in accumulated
deferred tax recognised in other comprehensive income due to change in tax
rate
IAS 1.85Common
practice
Other comprehensive income, attributable
to owners of parent
IAS 1.85Common
practice
Other comprehensive income, attributable
to non-controlling interests
IAS 1.85Common
practice
Other individually immaterial components
of other comprehensive income, net of tax
IAS 1.85Common
practice
Other individually immaterial components
of other comprehensive income, before tax
IAS 1.85Common
practice
Income tax relating to other individually
immaterial components of other comprehensive income
IAS 1.85Common
practice
Share of profit (loss) of associates and
joint ventures accounted for using equity method [abstract]
Share of profit (loss) of associates
accounted for using equity method
IAS 1.85Common
practice
Share of profit (loss) of joint ventures
accounted for using equity method
IAS 1.85Common
practice
Total share of profit (loss) of
associates and joint ventures accounted for using equity method
IFRS 8.23 gDisclosure,
IFRS 8.28 eDisclosure,
IAS 1.82 cDisclosure, Effective on first application
of IFRS 9 IFRS 4.39M bDisclosure
Share of other comprehensive income of
associates and joint ventures accounted for using equity method, net of
tax [abstract]
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 1.82ADisclosure
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 1.82ADisclosure
Total share of other comprehensive income
of associates and joint ventures accounted for using equity method, net of
tax
IFRS 12.B16 cDisclosure,
IAS 1.91 aDisclosure, Effective on first application
of IFRS 9 IFRS 4.39M bDisclosure
Share of other comprehensive income of
associates and joint ventures accounted for using equity method, before
tax [abstract]
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 1.82ADisclosure
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 1.82ADisclosure
Total share of other comprehensive income
of associates and joint ventures accounted for using equity method, before
tax
IAS 1.91 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure
Income tax relating to share of other
comprehensive income of associates and joint ventures accounted for using
equity method [abstract]
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 1.91Disclosure
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 1.91Disclosure
Aggregated income tax relating to share
of other comprehensive income of associates and joint ventures accounted
for using equity method
IAS 1.90Disclosure
Income tax relating to components of
other comprehensive income [abstract]
Income tax relating to components of
other comprehensive income that will not be reclassified to profit or
loss
IAS 1.91Disclosure
Income tax relating to components of
other comprehensive income that will be reclassified to profit or
loss
IAS 1.91Disclosure
Aggregated income tax relating to
components of other comprehensive income
IAS 12.81 abDisclosure,
IAS 1.90Disclosure
Statement of cash flows
[abstract]
Cash flows from (used in) operating
activities [abstract]
Classes of cash payments from operating
activities [abstract]
Payments to suppliers for goods and
services and to and on behalf of employees
IAS 7.14Common
practice
Payments for exploration and evaluation
expenses
IAS 7.14Common
practice
Adjustments for interest expense
IAS 7.20Common
practice
Adjustments for interest income
IAS 7.20Common
practice
Adjustments for dividend income
IAS 7.20Common
practice
Adjustments for finance income
IAS 7.20Common
practice
Adjustments for finance income
(cost)
IAS 7.20Common
practice
Adjustments for deferred tax
expense
IAS 7.20Common
practice
Adjustments to reconcile profit (loss)
other than changes in working capital
IAS 7.20Common
practice
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 institutionExample,
IAS 7.20Common practice
Increase (decrease) in working
capital
IAS 7.20Common
practice
Adjustments for decrease (increase) in
trade and other receivables
IAS 7.20Common
practice
Adjustments for increase (decrease) in
trade and other payables
IAS 7.20Common
practice
Adjustments for decrease (increase) in
other assets
IAS 7.20Common
practice
Adjustments for increase (decrease) in
other liabilities
IAS 7.20Common
practice
Adjustments for decrease (increase) in
other current assets
IAS 7.20Common
practice
Adjustments for increase (decrease) in
other current liabilities
IAS 7.20Common
practice
Adjustments for increase (decrease) in
employee benefit liabilities
IAS 7.20Common
practice
Adjustments for decrease (increase) in
loans and advances to customers
IAS 7.20Common
practice
Adjustments for decrease (increase) in
loans and advances to banks
IAS 7.20Common
practice
Adjustments for increase (decrease) in
deposits from customers
IAS 7.20Common
practice
Adjustments for increase (decrease) in
deposits from banks
IAS 7.20Common
practice
Adjustments for increase (decrease) in
insurance, reinsurance and investment contract liabilities
IAS 7.20Common
practice
Adjustments for increase (decrease) in
repurchase agreements and cash collateral on securities lent
IAS 7.20Common
practice
Adjustments for decrease (increase) in
reverse repurchase agreements and cash collateral on securities
borrowed
IAS 7.20Common
practice
Adjustments for decrease (increase) in
financial assets held for trading
IAS 7.20Common
practice
Adjustments for increase (decrease) in
financial liabilities held for trading
IAS 7.20Common
practice
Adjustments for decrease (increase) in
derivative financial assets
IAS 7.20Common
practice
Adjustments for increase (decrease) in
derivative financial liabilities
IAS 7.20Common
practice
Adjustments for decrease (increase) in
biological assets
IAS 7.20Common
practice
Adjustments for increase in other
provisions arising from passage of time
IAS 7.20Common
practice
Adjustments for depreciation and
amortisation expense and impairment loss (reversal of impairment loss)
recognised in profit or loss
IAS 7.20Common
practice
Adjustments for amortisation
expense
IAS 7.20Common
practice
Adjustments for depreciation
expense
IAS 7.20Common
practice
Adjustments for impairment loss
recognised in profit or loss, goodwill
IAS 7.20Common
practice
Adjustments for impairment loss (reversal
of impairment loss) recognised in profit or loss, trade and other
receivables
IAS 7.20Common
practice
Adjustments for impairment loss (reversal
of impairment loss) recognised in profit or loss, inventories
IAS 7.20Common
practice
Adjustments for impairment loss (reversal
of impairment loss) recognised in profit or loss, property, plant and
equipment
IAS 7.20Common
practice
Adjustments for impairment loss (reversal
of impairment loss) recognised in profit or loss, exploration and
evaluation assets
IAS 7.20Common
practice
Adjustments for impairment loss (reversal
of impairment loss) recognised in profit or loss, loans and
advances
IAS 7.20Common
practice
Adjustments for gains (losses) on fair
value adjustment, investment property
IAS 7.20Common
practice
Adjustments for gains (losses) on change
in fair value less costs to sell, biological assets
IAS 7.20Common
practice
Adjustments for gains (losses) on change
in fair value of derivatives
IAS 7.20Common
practice
Adjustments for gain (loss) on disposals,
property, plant and equipment
IAS 7.20Common
practice
Adjustments for gain (loss) on disposal
of investments in subsidiaries, joint ventures and associates
IAS 7.20Common
practice
Adjustments for undistributed profits of
investments accounted for using equity method
IAS 7.20Common
practice
Adjustments for increase (decrease) in
deferred income
IAS 7.20Common
practice
Income taxes paid, classified as
operating activities
IAS 7.35Common
practice
Income taxes refund, classified as
operating activities
IAS 7.35Common
practice
Finance costs paid, classified as
operating activities
IAS 7.31Common
practice
Finance income received, classified as
operating activities
IAS 7.31Common
practice
Cash flows from (used in) investing
activities [abstract]
Cash flows from (used in) decrease
(increase) in restricted cash and cash equivalents
IAS 7.16Common
practice
Dividends received from investments
accounted for using equity method, classified as investing
activities
IAS 7.16Common
practice
Dividends received from associates,
classified as investing activities
IAS 7.16Common
practice
Dividends received from joint ventures,
classified as investing activities
IAS 7.16Common
practice
Purchase of interests in
associates
IAS 7.16Common
practice
Proceeds from sales of interests in
associates
IAS 7.16Common
practice
Purchase of interests in investments
accounted for using equity method
IAS 7.16Common
practice
Proceeds from sales of investments
accounted for using equity method
IAS 7.16Common
practice
Cash advances and loans made to related
parties
IAS 7.16Common
practice
Cash receipts from repayment of advances
and loans made to related parties
IAS 7.16Common
practice
Purchase of investment property
IAS 7.16Common
practice
Proceeds from sales of investment
property
IAS 7.16Common
practice
Purchase of biological assets
IAS 7.16Common
practice
Proceeds from sales of biological
assets
IAS 7.16Common
practice
Purchase of exploration and evaluation
assets
IAS 7.16Common
practice
Proceeds from disposal of exploration and
evaluation assets
IAS 7.16Common
practice
Purchase of mining assets
IAS 7.16Common
practice
Proceeds from disposal of mining
assets
IAS 7.16Common
practice
Purchase of oil and gas assets
IAS 7.16Common
practice
Proceeds from disposal of oil and gas
assets
IAS 7.16Common
practice
Proceeds from disposal of non-current
assets or disposal groups classified as held for sale and discontinued
operations
IAS 7.16Common
practice
Purchase of property, plant and
equipment, intangible assets other than goodwill, investment property and
other non-current assets
IAS 7.16Common
practice
Proceeds from disposals of property,
plant and equipment, intangible assets other than goodwill, investment
property and other non-current assets
IAS 7.16Common
practice
Payments for development project
expenditure
IAS 7.16Common
practice
Cash flows used in exploration and
development activities
IAS 7.16Common
practice
Purchase of investments other than
investments accounted for using equity method
IAS 7.16Common
practice
Proceeds from sales of investments other
than investments accounted for using equity method
IAS 7.16Common
practice
Purchase of financial instruments,
classified as investing activities
IAS 7.16Common
practice
Proceeds from sales or maturity of
financial instruments, classified as investing activities
IAS 7.16Common
practice
Purchase of available-for-sale financial
assets
Proceeds from disposal or maturity of
available-for-sale financial assets
Cash flows from (used in) decrease
(increase) in short-term deposits and investments
IAS 7.16Common
practice
Inflows of cash from investing
activities
IAS 7.16Common
practice
Outflows of cash from investing
activities
IAS 7.16Common
practice
Cash flows from (used in) financing
activities [abstract]
Dividends paid to equity holders of
parent, classified as financing activities
IAS 7.17Common
practice
Dividends paid to non-controlling
interests, classified as financing activities
IAS 7.17Common
practice
Proceeds from sale or issue of treasury
shares
IAS 7.17Common
practice
Proceeds from exercise of
options
IAS 7.17Common
practice
Proceeds from issue of ordinary
shares
IAS 7.17Common
practice
Proceeds from issue of preference
shares
IAS 7.17Common
practice
Proceeds from non-current
borrowings
IAS 7.17Common
practice
Repayments of non-current
borrowings
IAS 7.17Common
practice
Proceeds from current borrowings
IAS 7.17Common
practice
Repayments of current borrowings
IAS 7.17Common
practice
Cash flows from (used in) increase
(decrease) in current borrowings
IAS 7.17Common
practice
Cash advances and loans from related
parties
IAS 7.17Common
practice
Cash repayments of advances and loans
from related parties
IAS 7.17Common
practice
Proceeds from issue of bonds, notes and
debentures
IAS 7.17Common
practice
Repayments of bonds, notes and
debentures
IAS 7.17Common
practice
Payments for share issue costs
IAS 7.17Common
practice
Payments for debt issue costs
IAS 7.17Common
practice
Proceeds from contributions of
non-controlling interests
IAS 7.17Common
practice
Proceeds from issue of subordinated
liabilities
IAS 7.17Common
practice
Repayments of subordinated
liabilities
IAS 7.17Common
practice
Statement of changes in equity
[abstract]
Statement of changes in equity [line
items]
Dividends recognised as distributions to
owners of parent, relating to prior years
IAS 1.106 dCommon
practice
Dividends recognised as distributions to
owners of parent, relating to current year
IAS 1.106 dCommon
practice
Dividends recognised as distributions to
owners of parent
IAS 1.106 dCommon
practice
Dividends recognised as distributions to
non-controlling interests
IAS 1.106 dCommon
practice
Increase (decrease) through change in
equity of subsidiaries, equity
IAS 1.106 dCommon
practice
Increase (decrease) through acquisition
of subsidiary, equity
IAS 1.106 dCommon
practice
Increase (decrease) through disposal of
subsidiary, equity
IAS 1.106 dCommon
practice
Increase (decrease) through transfer
between revaluation surplus and retained earnings, equity
IAS 1.106 dCommon
practice
Increase (decrease) through transfer to
statutory reserve, equity
IAS 1.106 dCommon
practice
Increase (decrease) through appropriation
of retained earnings, equity
IAS 1.106 dCommon
practice
Increase (decrease) through exercise of
options, equity
IAS 1.106 dCommon
practice
Increase (decrease) through exercise of
warrants, equity
IAS 1.106 dCommon
practice
Increase (decrease) through conversion of
convertible instruments, equity
IAS 1.106 dCommon
practice
Issue of convertible instruments
IAS 1.106 dCommon
practice
Decrease (increase) through tax on
share-based payment transactions, equity
IAS 1.106 dCommon
practice
Increase (decrease) through transactions
with owners, equity
IAS 1.106 dCommon
practice
Purchase of treasury shares
IAS 1.106 dCommon
practice
Sale or issue of treasury shares
IAS 1.106 dCommon
practice
Cancellation of treasury shares
IAS 1.106 dCommon
practice
Reduction of issued capital
IAS 1.106 dCommon
practice
Share issue related cost
IAS 1.106 dCommon
practice
Miscellaneous components of equity
[abstract]
Statutory reserve [member]
IAS 1.108Common
practice
Capital redemption reserve
[member]
IAS 1.108Common
practice
Merger reserve [member]
IAS 1.108Common
practice
Reserve of equity component of
convertible instruments [member]
IAS 1.108Common
practice
Accumulated other comprehensive income
[member]
IAS 1.108Common
practice
Capital reserve [member]
IAS 1.108Common
practice
Additional paid-in capital
[member]
IAS 1.108Common
practice
Miscellaneous other reserves
[member]
IAS 1.108Common
practice
Disclosure of notes and other explanatory
information [text block]
IAS 1.10 eDisclosure
Disclosure of accounting judgements and
estimates [text block]
IAS 1.10 eCommon
practice
Disclosure of accrued expenses and other
liabilities [text block]
IAS 1.10 eCommon
practice
Disclosure of allowance for credit losses
[text block]
IAS 1.10 eCommon
practice
Disclosure of arrangements involving
legal form of lease [text block]
Expiry date
2019-01-01 SIC 27 - DisclosureDisclosure
Disclosure of associates [text
block]
IAS 27.17 bDisclosure,
IFRS 12.B4 dDisclosure,
IAS 27.16 bDisclosure
Disclosure of auditors' remuneration
[text block]
IAS 1.10 eCommon
practice
Disclosure of authorisation of financial
statements [text block]
IAS 1.10 eCommon
practice
Disclosure of available-for-sale
financial assets [text block]
Disclosure of basis of consolidation
[text block]
IAS 1.10 eCommon
practice
Disclosure of basis of preparation of
financial statements [text block]
IAS 1.10 eCommon
practice
Disclosure of biological assets,
agriculture produce at point of harvest and government grants related to
biological assets [text block]
IAS 41 - DisclosureDisclosure
Disclosure of borrowing costs [text
block]
IAS 23 - DisclosureDisclosure
Disclosure of borrowings [text
block]
IAS 1.10 eCommon
practice
Disclosure of business combinations [text
block]
IFRS 3 - DisclosuresDisclosure
Disclosure of cash and bank balances at
central banks [text block]
IAS 1.10 eCommon
practice
Disclosure of cash and cash equivalents
[text block]
IAS 1.10 eCommon
practice
Disclosure of cash flow statement [text
block]
IAS 7 - Presentation of a
statement of cash flowsDisclosure
Disclosure of changes in accounting
policies [text block]
IAS 1.10 eCommon
practice
Disclosure of changes in accounting
policies, accounting estimates and errors [text block]
IAS 8 - Accounting
policiesDisclosure
Disclosure of collateral [text
block]
IAS 1.10 eCommon
practice
Disclosure of claims and benefits paid
[text block]
IAS 1.10 eCommon
practice
Disclosure of commitments [text
block]
IAS 1.10 eCommon
practice
Disclosure of commitments and contingent
liabilities [text block]
IAS 1.10 eCommon
practice
Disclosure of contingent liabilities
[text block]
IAS 37.86Disclosure
Disclosure of cost of sales [text
block]
IAS 1.10 eCommon
practice
Disclosure of credit risk [text
block]
IAS 1.10 eCommon practice,
Effective 2018-01-01 IFRS 7 - Credit
riskDisclosure, IFRS 7 - Credit
riskDisclosure
Disclosure of debt instruments [text
block]
IAS 1.10 eCommon
practice
Disclosure of deferred acquisition costs
arising from insurance contracts [text block]
IAS 1.10 eCommon
practice
Disclosure of deferred income [text
block]
IAS 1.10 eCommon
practice
Disclosure of deferred taxes [text
block]
IAS 1.10 eCommon
practice
Disclosure of deposits from banks [text
block]
IAS 1.10 eCommon
practice
Disclosure of deposits from customers
[text block]
IAS 1.10 eCommon
practice
Disclosure of depreciation and
amortisation expense [text block]
IAS 1.10 eCommon
practice
Disclosure of derivative financial
instruments [text block]
IAS 1.10 eCommon
practice
Disclosure of discontinued operations
[text block]
IAS 1.10 eCommon
practice
Disclosure of dividends [text
block]
IAS 1.10 eCommon
practice
Disclosure of earnings per share [text
block]
IAS 33 - DisclosureDisclosure
Disclosure of effect of changes in
foreign exchange rates [text block]
IAS 21 - DisclosureDisclosure
Disclosure of employee benefits [text
block]
IAS 19 - ScopeDisclosure
Disclosure of entity's operating segments
[text block]
IFRS 8 - DisclosureDisclosure
Disclosure of events after reporting
period [text block]
IAS 10 - DisclosureDisclosure
Disclosure of expenses [text
block]
IAS 1.10 eCommon
practice
Disclosure of expenses by nature [text
block]
IAS 1.10 eCommon
practice
Disclosure of exploration and evaluation
assets [text block]
IFRS 6 - DisclosureDisclosure
Disclosure of fair value measurement
[text block]
IFRS 13 - DisclosureDisclosure
Disclosure of fair value of financial
instruments [text block]
IAS 1.10 eCommon
practice
Disclosure of fee and commission income
(expense) [text block]
IAS 1.10 eCommon
practice
Disclosure of finance cost [text
block]
IAS 1.10 eCommon
practice
Disclosure of finance income (cost) [text
block]
IAS 1.10 eCommon
practice
Disclosure of finance income [text
block]
IAS 1.10 eCommon
practice
Disclosure of financial assets held for
trading [text block]
IAS 1.10 eCommon
practice
Disclosure of financial instruments [text
block]
IFRS 7 - ScopeDisclosure
Disclosure of financial instruments at
fair value through profit or loss [text block]
IAS 1.10 eCommon
practice
Disclosure of financial instruments
designated at fair value through profit or loss [text block]
IAS 1.10 eCommon
practice
Disclosure of financial instruments held
for trading [text block]
IAS 1.10 eCommon
practice
Disclosure of financial liabilities held
for trading [text block]
IAS 1.10 eCommon
practice
Disclosure of financial risk management
[text block]
IAS 1.10 eCommon
practice
Disclosure of first-time adoption [text
block]
IFRS 1 - Presentation and
disclosureDisclosure
Disclosure of general and administrative
expense [text block]
IAS 1.10 eCommon
practice
Disclosure of general information about
financial statements [text block]
IAS 1.51Disclosure
Disclosure of going concern [text
block]
IAS 1.10 eCommon
practice
Disclosure of goodwill [text
block]
IAS 1.10 eCommon
practice
Disclosure of government grants [text
block]
IAS 20 - DisclosureDisclosure
Disclosure of hyperinflationary reporting
[text block]
IAS 29 - DisclosuresDisclosure
Disclosure of impairment of assets [text
block]
IAS 36 - DisclosureDisclosure
Disclosure of income tax [text
block]
IAS 12 - DisclosureDisclosure
Disclosure of information about employees
[text block]
IAS 1.10 eCommon
practice
Disclosure of information about key
management personnel [text block]
IAS 1.10 eCommon
practice
Disclosure of insurance contracts [text
block]
Disclosure of insurance premium revenue
[text block]
IAS 1.10 eCommon
practice
Disclosure of intangible assets [text
block]
IAS 38 - DisclosureDisclosure
Disclosure of intangible assets and
goodwill [text block]
IAS 1.10 eCommon
practice
Disclosure of interest expense [text
block]
IAS 1.10 eCommon
practice
Disclosure of interest income [text
block]
IAS 1.10 eCommon
practice
Disclosure of interest income (expense)
[text block]
IAS 1.10 eCommon
practice
Disclosure of interests in other entities
[text block]
IFRS 12.1Disclosure
Disclosure of interim financial reporting
[text block]
IAS 34 - Content of an interim
financial reportDisclosure
Disclosure of inventories [text
block]
IAS 2 - DisclosureDisclosure
Disclosure of investment contracts
liabilities [text block]
IAS 1.10 eCommon
practice
Disclosure of investment property [text
block]
IAS 40 - DisclosureDisclosure
Disclosure of investments accounted for
using equity method [text block]
IAS 1.10 eCommon
practice
Disclosure of investments other than
investments accounted for using equity method [text block]
IAS 1.10 eCommon
practice
Disclosure of issued capital [text
block]
IAS 1.10 eCommon
practice
Disclosure of joint ventures [text
block]
IAS 27.17 bDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure
Disclosure of lease prepayments [text
block]
IAS 1.10 eCommon
practice
Disclosure of leases [text
block]
Effective
2019-01-01 IFRS 16 - PresentationDisclosure,
Effective
2019-01-01 IFRS 16 - DisclosureDisclosure,
Expiry date 2019-01-01 IAS 17 - Leases in the
financial statements of lessorsDisclosure, Expiry date
2019-01-01 IAS 17 - Leases in the financial statements
of lesseesDisclosure
Disclosure of liquidity risk [text
block]
IAS 1.10 eCommon
practice
Disclosure of loans and advances to banks
[text block]
IAS 1.10 eCommon
practice
Disclosure of loans and advances to
customers [text block]
IAS 1.10 eCommon
practice
Disclosure of market risk [text
block]
IAS 1.10 eCommon
practice
Disclosure of net asset value
attributable to unit-holders [text block]
IAS 1.10 eCommon
practice
Disclosure of non-controlling interests
[text block]
IAS 1.10 eCommon
practice
Disclosure of non-current assets held for
sale and discontinued operations [text block]
IFRS 5 - Presentation and
disclosureDisclosure
Disclosure of non-current assets or
disposal groups classified as held for sale [text block]
IAS 1.10 eCommon
practice
Disclosure of objectives, policies and
processes for managing capital [text block]
IAS 1.134Disclosure
Disclosure of other assets [text
block]
IAS 1.10 eCommon
practice
Disclosure of other current assets [text
block]
IAS 1.10 eCommon
practice
Disclosure of other current liabilities
[text block]
IAS 1.10 eCommon
practice
Disclosure of other liabilities [text
block]
IAS 1.10 eCommon
practice
Disclosure of other non-current assets
[text block]
IAS 1.10 eCommon
practice
Disclosure of other non-current
liabilities [text block]
IAS 1.10 eCommon
practice
Disclosure of other operating expense
[text block]
IAS 1.10 eCommon
practice
Disclosure of other operating income
(expense) [text block]
IAS 1.10 eCommon
practice
Disclosure of other operating income
[text block]
IAS 1.10 eCommon
practice
Disclosure of other provisions,
contingent liabilities and contingent assets [text block]
IAS 37 - DisclosureDisclosure
Disclosure of prepayments and other
assets [text block]
IAS 1.10 eCommon
practice
Disclosure of profit (loss) from
operating activities [text block]
IAS 1.10 eCommon
practice
Disclosure of property, plant and
equipment [text block]
IAS 16 - DisclosureDisclosure
Disclosure of provisions [text
block]
IAS 1.10 eCommon
practice
Disclosure of reclassification of
financial instruments [text block]
IAS 1.10 eCommon
practice
Disclosure of regulatory deferral
accounts [text block]
IFRS 14 - DisclosureDisclosure,
IFRS 14 - PresentationDisclosure
Disclosure of reinsurance [text
block]
IAS 1.10 eCommon
practice
Disclosure of related party [text
block]
IAS 24 - DisclosuresDisclosure
Disclosure of repurchase and reverse
repurchase agreements [text block]
IAS 1.10 eCommon
practice
Disclosure of research and development
expense [text block]
IAS 1.10 eCommon
practice
Disclosure of reserves within equity
[text block]
IAS 1.79 bDisclosure
Disclosure of restricted cash and cash
equivalents [text block]
IAS 1.10 eCommon
practice
Disclosure of revenue [text
block]
IAS 1.10 eCommon practice,
Expiry date
2018-01-01 IAS 18 - DisclosureDisclosure
Disclosure of revenue from contracts with
customers [text block]
Disclosure of separate financial
statements [text block]
IAS 27 - DisclosureDisclosure,
IFRS 12 - ObjectiveDisclosure
Disclosure of service concession
arrangements [text block]
SIC 29 - ConsensusDisclosure
Disclosure of share capital, reserves and
other equity interest [text block]
IAS 1.79Disclosure
Disclosure of share-based payment
arrangements [text block]
IFRS 2.44Disclosure
Disclosure of subordinated liabilities
[text block]
IAS 1.10 eCommon
practice
Disclosure of subsidiaries [text
block]
IAS 27.17 bDisclosure,
IFRS 12.B4 aDisclosure,
IAS 27.16 bDisclosure
Disclosure of significant accounting
policies [text block]
IAS 1.117Disclosure
Disclosure of tax receivables and
payables [text block]
IAS 1.10 eCommon
practice
Disclosure of trade and other payables
[text block]
IAS 1.10 eCommon
practice
Disclosure of trade and other receivables
[text block]
IAS 1.10 eCommon
practice
Disclosure of trading income (expense)
[text block]
IAS 1.10 eCommon
practice
Disclosure of treasury shares [text
block]
IAS 1.10 eCommon
practice
Disclosure of significant accounting
policies [text block]
IAS 1.117Disclosure
Description of accounting policy for
available-for-sale financial assets [text block]
Description of accounting policy for
biological assets [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
borrowing costs [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
borrowings [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
business combinations [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
business combinations and goodwill [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for cash
flows [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
collateral [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
construction in progress [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
contingent liabilities and contingent assets [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
customer acquisition costs [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
customer loyalty programmes [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
decommissioning, restoration and rehabilitation provisions [text
block]
IAS 1.117 bCommon
practice
Description of accounting policy for
deferred acquisition costs arising from insurance contracts [text
block]
IAS 1.117 bCommon
practice
Description of accounting policy for
deferred income tax [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
depreciation expense [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
derecognition of financial instruments [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
derivative financial instruments [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
derivative financial instruments and hedging [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
determining components of cash and cash equivalents [text block]
IAS 7.46Disclosure
Description of accounting policy for
discontinued operations [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
discounts and rebates [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
dividends [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
earnings per share [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
emission rights [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
employee benefits [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
environment related expense [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
exceptional items [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
expenses [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
exploration and evaluation expenditures [text block]
IFRS 6.24 aDisclosure
Description of accounting policy for fair
value measurement [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for fee
and commission income and expense [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
finance costs [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
finance income and costs [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
financial assets [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
financial guarantees [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
financial instruments [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
financial instruments at fair value through profit or loss [text
block]
IAS 1.117 bCommon
practice
Description of accounting policy for
financial liabilities [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
foreign currency translation [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
franchise fees [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
functional currency [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
goodwill [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
government grants [text block]
IAS 20.39 aDisclosure
Description of accounting policy for
hedging [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
held-to-maturity investments [text block]
Description of accounting policy for
impairment of assets [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
impairment of financial assets [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
impairment of non-financial assets [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
income tax [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
insurance contracts and related assets, liabilities, income and expense
[text block]
Description of accounting policy for
intangible assets and goodwill [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
intangible assets other than goodwill [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
interest income and expense [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
investment in associates [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
investment in associates and joint ventures [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
investments in joint ventures [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
investment property [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
investments other than investments accounted for using equity method [text
block]
IAS 1.117 bCommon
practice
Description of accounting policy for
issued capital [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
leases [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
loans and receivables [text block]
Description of accounting policy for
measuring inventories [text block]
IAS 2.36 aDisclosure
Description of accounting policy for
mining assets [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
mining rights [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
non-current assets or disposal groups classified as held for sale [text
block]
IAS 1.117 bCommon
practice
Description of accounting policy for
non-current assets or disposal groups classified as held for sale and
discontinued operations [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
offsetting of financial instruments [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for oil
and gas assets [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
programming assets [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
property, plant and equipment [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
provisions [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
reclassification of financial instruments [text block]
IAS 1.117 bCommon
practice
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 aDisclosure
Description of accounting policy for
recognition of revenue [text block]
Description of accounting policy for
regulatory deferral accounts [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
reinsurance [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
repairs and maintenance [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
repurchase and reverse repurchase agreements [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
research and development expense [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
restricted cash and cash equivalents [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
segment reporting [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
service concession arrangements [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
share-based payment transactions [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
stripping costs [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
subsidiaries [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
taxes other than income tax [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
termination benefits [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
trade and other payables [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
trade and other receivables [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
trading income and expense [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
transactions with non-controlling interests [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
transactions with related parties [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
treasury shares [text block]
IAS 1.117 bCommon
practice
Description of accounting policy for
warrants [text block]
IAS 1.117 bCommon
practice
Description of other accounting policies
relevant to understanding of financial statements [text block]
IAS 1.117 bDisclosure
Disclosure of notes and other explanatory
information [text block]
IAS 1.10 eDisclosure
Name of reporting entity or other means
of identification
IAS 1.51 aDisclosure
Domicile of entity
IAS 1.138 aDisclosure
Legal form of entity
IAS 1.138 aDisclosure
Country of incorporation
IAS 1.138 aDisclosure
Address of entity's registered
office
IAS 1.138 aDisclosure
Principal place of business
IAS 1.138 aDisclosure
Description of nature of entity's
operations and principal activities
IAS 1.138 bDisclosure
Name of parent entity
IAS 24.13Disclosure,
IAS 1.138 cDisclosure
Name of ultimate parent of group
IAS 1.138 cDisclosure,
IAS 24.13Disclosure
Length of life of limited life
entity
IAS 1.138 dDisclosure
Statement of IFRS compliance [text
block]
IAS 1.16Disclosure
Management conclusion on fair
presentation as consequence of departure
IAS 1.20 aDisclosure
Explanation of departure from
IFRS
IAS 1.20 cDisclosure,
IAS 1.20 bDisclosure
Explanation of financial effect of
departure from IFRS
IAS 1.20 dDisclosure
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 aDisclosure
Explanation of adjustments that would be
necessary to achieve fair presentation
IAS 1.23 bDisclosure
Disclosure of uncertainties of entity's
ability to continue as going concern [text block]
IAS 1.25Disclosure
Explanation of fact and basis for
preparation of financial statements when not going concern basis
IAS 1.25Disclosure
Explanation of why entity not regarded as
going concern
IAS 1.25Disclosure
Description of reason for using longer or
shorter reporting period
IAS 1.36 aDisclosure
Description of fact that amounts
presented in financial statements are not entirely comparable
IAS 1.36 bDisclosure
Disclosure of reclassifications or
changes in presentation [text block]
IAS 1.41Disclosure
Disclosure of reclassifications or
changes in presentation [abstract]
Disclosure of reclassifications or
changes in presentation [table]
IAS 1.41Disclosure
Reclassified items [axis]
IAS 1.41Disclosure
Reclassified items [member]
IAS 1.41Disclosure
Disclosure of reclassifications or
changes in presentation [line items]
Description of nature of
reclassifications or changes in presentation
IAS 1.41 aDisclosure
Amount of reclassifications or changes in
presentation
IAS 1.41 bDisclosure
Description of reason for
reclassifications or changes in presentation
IAS 1.41 cDisclosure
Description of reason why
reclassification of comparative amounts is impracticable
IAS 1.42 aDisclosure
Description of nature of necessary
adjustments to provide comparative information
IAS 1.42 bDisclosure
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 1.61Disclosure
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]
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 1.61Disclosure
Maturity [axis]
Aggregated time bands [member]
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Effective
2018-01-01 IFRS 15.120 b (i)Disclosure,
Effective
2018-01-01 IFRS 7.23B aDisclosure,
Effective 2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B35Example, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.56 aDisclosure,
IAS 1.61Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 7.23B aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 15.120 b (i)Disclosure
Not later than one year
[member]
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.61 aDisclosure, Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than one year [member]
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]
Current inventories
IAS 2.36 bDisclosure,
IAS 1.54 gDisclosure,
IAS 1.68Example
Current trade receivables
IAS 1.68Example,
IAS 1.78 bExample
Current trade payables
IAS 1.70Example,
IAS 1.78Common practice
Disclosure of significant accounting
policies [text block]
IAS 1.117Disclosure
Explanation of measurement bases used in
preparing financial statements [text block]
IAS 1.117 aDisclosure
Description of other accounting policies
relevant to understanding of financial statements [text block]
IAS 1.117 bDisclosure
Explanation of management judgements in
applying entity's accounting policies with significant effect on
recognised amounts
IAS 1.122Disclosure
Explanation of sources of estimation
uncertainty with significant risk of causing material adjustment
IAS 1.125Disclosure,
IFRIC 14.10Disclosure
Disclosure of assets and liabilities with
significant risk of material adjustment [text block]
IAS 1.125Disclosure
Disclosure of assets and liabilities with
significant risk of material adjustment [abstract]
Disclosure of assets and liabilities with
significant risk of material adjustment [table]
IAS 1.125Disclosure
Assets and liabilities [axis]
IAS 1.125Disclosure
Assets and liabilities [member]
IAS 1.125Disclosure
Disclosure of assets and liabilities with
significant risk of material adjustment [line items]
Description of nature of assets with
significant risk of material adjustments within next financial
year
IAS 1.125 aDisclosure
Description of nature of liabilities with
significant risk of material adjustments within next financial
year
IAS 1.125 aDisclosure
Assets with significant risk of material
adjustments within next financial year
IAS 1.125 bDisclosure
Liabilities with significant risk of
material adjustments within next financial year
IAS 1.125 bDisclosure
Disclosure of objectives, policies and
processes for managing capital [text block]
IAS 1.134Disclosure
Disclosure of objectives, policies and
processes for managing capital [abstract]
Disclosure of objectives, policies and
processes for managing capital [table]
IAS 1.136Disclosure
Capital requirements [axis]
IAS 1.136Disclosure
Capital requirements [member]
IAS 1.136Disclosure
Disclosure of objectives, policies and
processes for managing capital [line items]
Qualitative information about entity's
objectives, policies and processes for managing capital
IAS 1.135 aDisclosure
Summary quantitative data about what
entity manages as capital
IAS 1.135 bDisclosure
Description of changes in entity's
objectives, policies and processes for managing capital and what entity
manages as capital
IAS 1.135 cDisclosure
Information whether entity complied with
any externally imposed capital requirements
IAS 1.135 dDisclosure
Information about consequences of
non-compliance with externally imposed capital requirements
IAS 1.135 eDisclosure
Dividends recognised as distributions to
owners per share
IAS 1.107Disclosure
Dividends proposed or declared before
financial statements authorised for issue but not recognised as
distribution to owners
IAS 1.137 aDisclosure,
IAS 10.13Disclosure
Dividends proposed or declared before
financial statements authorised for issue but not recognised as
distribution to owners per share
IAS 1.137 aDisclosure
Cumulative preference dividends not
recognised
IAS 1.137 bDisclosure
Description of nature of non-cash assets
held for distribution to owners declared before financial statements
authorised for issue
IFRIC 17.17 aDisclosure
Non-cash assets declared for distribution
to owners before financial statements authorised for issue
IFRIC 17.17 bDisclosure
Non-cash assets declared for distribution
to owners before financial statements authorised for issue, at fair
value
IFRIC 17.17 cDisclosure
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 cDisclosure
Dividends payable, non-cash assets
distributions
IFRIC 17.16 aDisclosure
Increase (decrease) in dividends payable
through change in fair value of non-cash assets held for distribution to
owners
IFRIC 17.16 bDisclosure
Equity reclassified into financial
liabilities
IAS 1.80ADisclosure
Financial liabilities reclassified into
equity
IAS 1.80ADisclosure
Description of timing and reason of
reclassification between financial liabilities and equity
IAS 1.80ADisclosure
Disclosure of changes in accounting
policies, accounting estimates and errors [text block]
IAS 8 - Accounting
policiesDisclosure
Disclosure of initial application of
standards or interpretations [text block]
IAS 8.28Disclosure
Disclosure of initial application of
standards or interpretations [abstract]
Disclosure of initial application of
standards or interpretations [table]
IAS 8.28Disclosure
Initially applied IFRSs [axis]
IAS 8.28Disclosure
Initially applied IFRSs
[member]
IAS 8.28Disclosure
Disclosure of initial application of
standards or interpretations [line items]
Title of initially applied IFRS
IAS 8.28 aDisclosure
Description whether change in accounting
policy is made in accordance with transitional provisions of initially
applied IFRS
IAS 8.28 bDisclosure
Description of nature of change in
accounting policy
IAS 8.28 cDisclosure
Description of transitional provisions of
initially applied IFRS
IAS 8.28 dDisclosure
Description of transitional provisions of
initially applied IFRS that might have effect on future periods
IAS 8.28 eDisclosure
Disclosure of voluntary change in
accounting policy [text block]
IAS 8.29Disclosure
Disclosure of voluntary change in
accounting policy [abstract]
Disclosure of voluntary change in
accounting policy [table]
IAS 8.29Disclosure
Voluntary changes in accounting policy
[axis]
IAS 8.29Disclosure
Voluntary changes in accounting policy
[member]
IAS 8.29Disclosure
Disclosure of voluntary change in
accounting policy [line items]
Description of nature of voluntary change
in accounting policy
IAS 8.29 aDisclosure
Description of reasons why applying new
accounting policy provides reliable and more relevant information
IAS 8.29 bDisclosure
Explanation of new standards or
interpretations not applied
IAS 8.30 aDisclosure
Disclosure of expected impact of initial
application of new standards or interpretations [text block]
IAS 8.30 bDisclosure
Disclosure of expected impact of initial
application of new standards or interpretations [abstract]
Disclosure of expected impact of initial
application of new standards or interpretations [table]
IAS 8.30 bDisclosure
New IFRSs [axis]
IAS 8.30 bDisclosure
New IFRSs [member]
IAS 8.30 bDisclosure
Disclosure of expected impact of initial
application of new standards or interpretations [line items]
Title of new IFRS
IAS 8.31 aExample
Description of nature of impending change
in accounting policy
IAS 8.31 bExample
Date by which application of new IFRS is
required
IAS 8.31 cExample
Date as at which entity plans to apply
new IFRS initially
IAS 8.31 dExample
Discussion of impact that initial
application of new IFRS is expected to have on financial
statements
IAS 8.31 e (i)Example
Description of fact that impact of
initial application of new IFRS is not known or reasonably
estimable
IAS 8.31 e (ii)Example
Explanation of reason why it is
impracticable to determine amounts of adjustments related to change in
accounting policy
IAS 8.28 hDisclosure,
IAS 8.29 eDisclosure
Disclosure of changes in accounting
estimates [text block]
IAS 8.39Disclosure
Disclosure of changes in accounting
estimates [abstract]
Disclosure of changes in accounting
estimates [table]
IAS 8.39Disclosure
Accounting estimates [axis]
IAS 8.39Disclosure
Accounting estimates [member]
IAS 8.39Disclosure
Disclosure of changes in accounting
estimates [line items]
Description of nature of change in
accounting estimate [text block]
IAS 8.39Disclosure
Increase (decrease) in accounting
estimate
IAS 8.39Disclosure
Description of fact that amount of change
in accounting estimate is impracticable [text block]
IAS 8.40Disclosure
Description of nature of accounting
errors in prior periods [text block]
IAS 8.49 aDisclosure
Explanation of reason why it is
impracticable to determine amounts for correction related to prior period
errors
IAS 8.49 dDisclosure
Disclosure of interim financial reporting
[text block]
IAS 34 - Content of an interim
financial reportDisclosure
Description of significant events and
transactions
IAS 34.15Disclosure
Description of cross-reference to
disclosures presented outside interim financial statements
IAS 34.16ADisclosure
Description of accounting policies and
methods of computation followed in interim financial statements [text
block]
IAS 34.16A aDisclosure
Explanation of seasonality or cyclicality
of interim operations
IAS 34.16A bDisclosure
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 cDisclosure
Explanation of nature and amount of
changes in estimates of amounts reported in prior interim periods or prior
financial years
IAS 34.16A dDisclosure
Explanation of issues, repurchases and
repayments of debt and equity securities
IAS 34.16A eDisclosure
Dividends paid, ordinary shares
IAS 34.16A fDisclosure
Dividends paid, other shares
IAS 34.16A fDisclosure
Dividends paid, ordinary shares per
share
IAS 34.16A fDisclosure
Dividends paid, other shares per
share
IAS 34.16A fDisclosure
Explanation of events after interim
period that have not been reflected
IAS 34.16A hDisclosure
Explanation of effect of changes in
composition of entity during interim period
IAS 34.16A iDisclosure
Description of compliance with IFRSs if
applied for interim financial report
IAS 34.19Disclosure
Description of nature and amount of
change in estimate during final interim period
IAS 34.26Disclosure
Disclosure of events after reporting
period [text block]
IAS 10 - DisclosureDisclosure
Explanation of body of
authorisation
IAS 10.17Disclosure
Date of authorisation for issue of
financial statements
IAS 10.17Disclosure
Explanation of fact that entity's owners
or others have power to amend financial statements after issue
IAS 10.17Disclosure
Disclosure of non-adjusting events after
reporting period [text block]
IAS 10.21Disclosure
Disclosure of non-adjusting events after
reporting period [abstract]
Disclosure of non-adjusting events after
reporting period [table]
IAS 10.21Disclosure
Non-adjusting events after reporting
period [axis]
IAS 10.21Disclosure
Non-adjusting events after reporting
period [member]
IAS 10.21Disclosure
Major business combination
[member]
IAS 10.22 aExample
Disposal of major subsidiary
[member]
IAS 10.22 aExample
Announcement of plan to discontinue
operation [member]
IAS 10.22 bExample
Major purchases of assets
[member]
IAS 10.22 cExample
Classification of assets as held for
sale [member]
IAS 10.22 cExample
Other disposals of assets
[member]
IAS 10.22 cExample
Expropriation of major assets by
government [member]
IAS 10.22 cExample
Destruction of major production plant
[member]
IAS 10.22 dExample
Announcing or commencing implementation
of major restructuring [member]
IAS 10.22 eExample
Major ordinary share transactions
[member]
IAS 10.22 fExample
Potential ordinary share transactions
[member]
IAS 10.22 fExample
Abnormally large changes in asset prices
or foreign exchange rates [member]
IAS 10.22 gExample
Changes in tax rates or tax laws enacted
or announced [member]
IAS 10.22 hExample
Entering into significant commitments or
contingent liabilities [member]
IAS 10.22 iExample
Commencement of major litigation
[member]
IAS 10.22 jExample
Disclosure of non-adjusting events after
reporting period [line items]
Description of nature of non-adjusting
event after reporting period
IAS 10.21 aDisclosure
Explanation of financial effect of
non-adjusting event after reporting period [text block]
IAS 10.21 bDisclosure
Dividends proposed or declared before
financial statements authorised for issue but not recognised as
distribution to owners
IAS 1.137 aDisclosure,
IAS 10.13Disclosure
Disclosure of hyperinflationary reporting
[text block]
IAS 29 - DisclosuresDisclosure
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 aDisclosure
Description of bases of financial
statements that have been restated for changes in general purchasing power
of functional currency
IAS 29.39 bDisclosure
Description of identity of price
index
IAS 29.39 cDisclosure
Level of price index
IAS 29.39 cDisclosure
Price index movements
IAS 29.39 cDisclosure
Gains (losses) on net monetary
position
IAS 29.9Disclosure
Disclosure of business combinations [text
block]
IFRS 3 - DisclosuresDisclosure
Description of nature and financial
effect of business combinations during period
IFRS 3.59 aDisclosure
Description of nature and financial
effect of business combinations after reporting period before statements
authorised for issue
IFRS 3.59 bDisclosure
Explanation of financial effect of
adjustments related to business combinations
IFRS 3.61Disclosure
Additional information about nature and
financial effect of business combination
IFRS 3.63Disclosure
IFRS 3 - Disclosures application
of paragraphs 59 and 61Disclosure
Disclosure of detailed information about
business combination [abstract]
Disclosure of detailed information about
business combination [table]
IFRS 3.B64Disclosure
Business combinations [axis]
IFRS 3.B64Disclosure
Entity's total for business combinations
[member]
IFRS 3.B64Disclosure,
IFRS 3.B67Disclosure
Business combinations [member]
IFRS 3.B64Disclosure
Aggregated individually immaterial
business combinations [member]
IFRS 3.B65Disclosure
Disclosure of detailed information about
business combination [line items]
Name of acquiree
IFRS 3.B64 aDisclosure
Description of acquiree
IFRS 3.B64 aDisclosure
Date of acquisition
IFRS 3.B64 bDisclosure
Percentage of voting equity interests
acquired
IFRS 3.B64 cDisclosure
Description of primary reasons for
business combination
IFRS 3.B64 dDisclosure
Description of how acquirer obtained
control of acquiree
IFRS 3.B64 dDisclosure
Description of factors that make up
goodwill recognised
IFRS 3.B64 eDisclosure
Acquisition-date fair value of total
consideration transferred [abstract]
Cash transferred
IFRS 3.B64 f (i)Disclosure
Other tangible or intangible assets
transferred
IFRS 3.B64 f (ii)Disclosure
Liabilities incurred
IFRS 3.B64 f (iii)Disclosure
Equity interests of acquirer
IFRS 3.B64 f (iv)Disclosure
Number of instruments or interests
issued or issuable
IFRS 3.B64 f (iv)Disclosure
Description of method of measuring fair
value of instruments or interests
IFRS 3.B64 f (iv)Disclosure
Total consideration transferred,
acquisition-date fair value
IFRS 3.B64 fDisclosure
Contingent consideration arrangements and
indemnification assets recognised as of acquisition date
IFRS 3.B64 g (i)Disclosure
Description of arrangement for contingent
consideration arrangements and indemnification assets
IFRS 3.B64 g (ii)Disclosure
Description of basis for determining
amount of payment for contingent consideration arrangements and
indemnification assets
IFRS 3.B64 g (ii)Disclosure
Description of estimate of range of
undiscounted outcomes from contingent consideration arrangements and
indemnification assets
IFRS 3.B64 g (iii)Disclosure
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
Explanation of fact that maximum amount
of payment for contingent consideration arrangements and indemnification
assets is unlimited
IFRS 3.B64 g (iii)Disclosure
Amounts recognised as of acquisition date
for each major class of assets acquired and liabilities assumed
[abstract]
Financial assets recognised as of
acquisition date
IFRS 3.B64 iExample,
IFRS 3.IE72Example
Inventory recognised as of acquisition
date
IFRS 3.IE72Example,
IFRS 3.B64 iExample
Property, plant and equipment recognised
as of acquisition date
IFRS 3.IE72Example,
IFRS 3.B64 iExample
Identifiable intangible assets
recognised as of acquisition date
IFRS 3.B64 iExample,
IFRS 3.IE72Example
Customer-related intangible assets
recognised as of acquisition date
IFRS 3.B64 iCommon
practice
Technology-based intangible assets
recognised as of acquisition date
IFRS 3.B64 iCommon
practice
Financial liabilities recognised as of
acquisition date
IFRS 3.IE72Example,
IFRS 3.B64 iExample
Contingent liabilities recognised as of
acquisition date
IFRS 3.IE72Example,
IFRS 3.B64 iExample
Net identifiable assets acquired
(liabilities assumed)
IFRS 3.B64 iExample,
IFRS 3.IE72Example
Additional disclosures for amounts
recognised as of acquisition date for each major class of assets acquired
and liabilities assumed [abstract]
Non-current assets recognised as of
acquisition date
IFRS 3.B64 iCommon
practice
Current assets recognised as of
acquisition date
IFRS 3.B64 iCommon
practice
Non-current liabilities recognised as of
acquisition date
IFRS 3.B64 iCommon
practice
Current liabilities recognised as of
acquisition date
IFRS 3.B64 iCommon
practice
Trade and other payables recognised as
of acquisition date
IFRS 3.B64 iCommon
practice
Deferred tax assets recognised as of
acquisition date
IFRS 3.B64 iCommon
practice
Deferred tax liabilities recognised as
of acquisition date
IFRS 3.B64 iCommon
practice
Borrowings recognised as of acquisition
date
IFRS 3.B64 iCommon
practice
Deferred income recognised as of
acquisition date
IFRS 3.B64 iCommon
practice
Cash and cash equivalents recognised as
of acquisition date
IFRS 3.B64 iCommon
practice
Goodwill recognised as of acquisition
date
IFRS 3.B64Example,
IFRS 3.IE72Example
Goodwill expected to be deductible for
tax purposes
IFRS 3.B64 kDisclosure
Gain recognised in bargain purchase
transaction
IFRS 3.B64 n (i)Disclosure
Description of line item in statement of
comprehensive income in which gain in bargain purchase transaction is
recognised
IFRS 3.B64 n (i)Disclosure
Description of reasons why bargain
purchase transaction resulted in gain
IFRS 3.B64 n (ii)Disclosure
Non-controlling interest in acquiree
recognised at acquisition date
IFRS 3.B64 o (i)Disclosure
Description of measurement basis for
non-controlling interest in acquiree recognised at acquisition
date
IFRS 3.B64 o (i)Disclosure
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
Acquisition-date fair value of equity
interest in acquiree held by acquirer immediately before acquisition
date
IFRS 3.B64 p (i)Disclosure
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
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
Revenue of acquiree since acquisition
date
IFRS 3.B64 q (i)Disclosure
Profit (loss) of acquiree since
acquisition date
IFRS 3.B64 q (i)Disclosure
Revenue of combined entity as if
combination occurred at beginning of period
IFRS 3.B64 q (ii)Disclosure
Profit (loss) of combined entity as if
combination occurred at beginning of period
IFRS 3.B64 q (ii)Disclosure
Explanation of fact and explanation of
why disclosure of information on revenues and profit or loss is
impracticable
IFRS 3.B64 qDisclosure
Description of reasons why initial
accounting for business combination is incomplete
IFRS 3.B67 a (i)Disclosure
Description of assets, liabilities,
equity interests or items of consideration for which initial accounting is
incomplete
IFRS 3.B67 a (ii)Disclosure
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
Measurement period adjustments recognised
for particular assets, liabilities, non-controlling interests or items of
consideration
IFRS 3.B67 a (iii)Disclosure
Increase (decrease) in contingent
consideration asset (liability)
IFRS 3.B67 b (i)Disclosure
Explanation of any changes in recognised
amounts of contingent consideration
IFRS 3.B67 b (i)Disclosure
Explanation of any changes in range of
undiscounted outcomes and reasons for those changes for contingent
consideration
IFRS 3.B67 b (ii)Disclosure
Description of valuation techniques and
key model inputs used to measure contingent consideration
IFRS 3.B67 b (iii)Disclosure
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 eDisclosure
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 eDisclosure
Disclosure of reconciliation of changes
in goodwill [text block]
IFRS 3.B67 dDisclosure
Disclosure of reconciliation of changes
in goodwill [abstract]
Disclosure of reconciliation of changes
in goodwill [table]
IFRS 3.B67 dDisclosure
Business combinations [axis]
IFRS 3.B64Disclosure
Entity's total for business combinations
[member]
IFRS 3.B64Disclosure,
IFRS 3.B67Disclosure
Business combinations [member]
IFRS 3.B64Disclosure
Aggregated individually immaterial
business combinations [member]
IFRS 3.B65Disclosure
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis]
IAS 40.76Disclosure,
IAS 38.118 cDisclosure,
IAS 40.79 cDisclosure,
IAS 41.54 fDisclosure,
IAS 41.50Disclosure, Effective
2018-01-01 IFRS 7.35IDisclosure,
Effective
2018-01-01 IFRS 7.35HDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 eDisclosure,
IAS 38.118 eDisclosure,
IAS 16.73 dDisclosure,
IFRS 3.B67 dDisclosure,
IAS 40.79 dDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Expiry date 2018-01-01 IFRS 7.IG29Common
practice, IFRS 7.35HDisclosure,
Expiry date 2021-01-01 IFRS 7.37 bCommon
practice, IFRS 7.35IDisclosure, Expiry
date 2021-01-01 IFRS 7.IG29Common
practice
Carrying amount [member]
Gross carrying amount [member]
IAS 41.54 fDisclosure,
IAS 40.79 cDisclosure,
IFRS 3.B67 dDisclosure,
IAS 16.73 dDisclosure, Expiry date
2018-01-01 IFRS 7.IG29Common practice,
Expiry date 2019-01-01 IAS 17.32Disclosure,
Effective 2018-01-01 IFRS 7.35MDisclosure,
IAS 38.118 cDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Effective
2018-01-01 IFRS 7.35NExample,
Effective
2018-01-01 IFRS 7.35IDisclosure,
IFRS 7.35NExample,
IFRS 7.35IDisclosure, Expiry date
2021-01-01 IFRS 7.37 bCommon practice,
Expiry date 2021-01-01 IFRS 7.IG29Common
practice,
IFRS 7.35MDisclosure
Accumulated impairment [member]
Disclosure of reconciliation of changes
in goodwill [line items]
Reconciliation of changes in goodwill
[abstract]
Goodwill at beginning of period
IAS 36.135 aDisclosure,
IFRS 3.B67 dDisclosure,
IAS 1.54 cDisclosure,
IAS 36.134 aDisclosure
Changes in goodwill [abstract]
Additional recognition,
goodwill
IFRS 3.B67 d (ii)Disclosure
Subsequent recognition of deferred tax
assets, goodwill
IFRS 3.B67 d (iii)Disclosure
Decrease through classified as held for
sale, goodwill
IFRS 3.B67 d (iv)Disclosure
Goodwill derecognised without having
previously been included in disposal group classified as held for
sale
IFRS 3.B67 d (iv)Disclosure
Impairment loss recognised in profit or
loss, goodwill
IFRS 3.B67 d (v)Disclosure
Increase (decrease) through net exchange
differences, goodwill
IFRS 3.B67 d (vi)Disclosure
Increase (decrease) through other
changes, goodwill
IFRS 3.B67 d (vii)Disclosure
Total increase (decrease) in
goodwill
IFRS 3.B67 dDisclosure
Goodwill at end of period
IAS 36.135 aDisclosure,
IFRS 3.B67 dDisclosure,
IAS 1.54 cDisclosure,
IAS 36.134 aDisclosure
Disclosure of transactions recognised
separately from acquisition of assets and assumption of liabilities in
business combination [text block]
IFRS 3.B64 lDisclosure
Disclosure of transactions recognised
separately from acquisition of assets and assumption of liabilities in
business combination [abstract]
Disclosure of transactions recognised
separately from acquisition of assets and assumption of liabilities in
business combination [table]
IFRS 3.B64 lDisclosure
Business combinations [axis]
IFRS 3.B64Disclosure
Entity's total for business combinations
[member]
IFRS 3.B64Disclosure,
IFRS 3.B67Disclosure
Business combinations [member]
IFRS 3.B64Disclosure
Aggregated individually immaterial
business combinations [member]
IFRS 3.B65Disclosure
Transactions recognised separately from
acquisition of assets and assumption of liabilities in business
combination [axis]
IFRS 3.B64 lDisclosure
Transactions recognised separately from
acquisition of assets and assumption of liabilities in business
combination [member]
IFRS 3.B64 lDisclosure
Disclosure of transactions recognised
separately from acquisition of assets and assumption of liabilities in
business combination [line items]
Description of transaction recognised
separately from acquisition of assets and assumption of liabilities in
business combination
IFRS 3.B64 mDisclosure,
IFRS 3.B64 lDisclosure,
IFRS 3.B64 l (i)Disclosure
Description of accounting for transaction
recognised separately from acquisition of assets and assumption of
liabilities in business combination
IFRS 3.B64 l (ii)Disclosure
Amounts recognised for transaction
recognised separately from acquisition of assets and assumption of
liabilities in business combination
IFRS 3.B64 l (iii)Disclosure
Acquisition-related costs for
transaction recognised separately from acquisition of assets and
assumption of liabilities in business combination
IFRS 3.B64 mDisclosure
Acquisition-related costs recognised as
expense for transaction recognised separately from acquisition of assets
and assumption of liabilities in business combination
IFRS 3.B64 mDisclosure
Issue costs not recognised as expense
for transaction recognised separately from acquisition of assets and
assumption of liabilities in business combination
IFRS 3.B64 mDisclosure
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
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 mDisclosure
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
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 mDisclosure
Disclosure of acquired receivables [text
block]
IFRS 3.B64 hDisclosure
Disclosure of acquired receivables
[abstract]
Disclosure of acquired receivables
[table]
IFRS 3.B64 hDisclosure
Business combinations [axis]
IFRS 3.B64Disclosure
Entity's total for business combinations
[member]
IFRS 3.B64Disclosure,
IFRS 3.B67Disclosure
Business combinations [member]
IFRS 3.B64Disclosure
Aggregated individually immaterial
business combinations [member]
IFRS 3.B65Disclosure
Classes of acquired receivables
[axis]
IFRS 3.B64 hDisclosure
Classes of acquired receivables
[member]
IFRS 3.B64 hDisclosure
Loans acquired in business combination
[member]
IFRS 3.B64 hExample
Direct finance leases acquired in
business combination [member]
IFRS 3.B64 hExample
Disclosure of acquired receivables [line
items]
Fair value of acquired
receivables
IFRS 3.B64 h (i)Disclosure
Gross contractual amounts receivable for
acquired receivables
IFRS 3.B64 h (ii)Disclosure
Best estimate at acquisition date of
contractual cash flows not expected to be collected for acquired
receivables
IFRS 3.B64 h (iii)Disclosure
Disclosure of contingent liabilities in
business combination [text block]
IFRS 3.B64 jDisclosure
Disclosure of contingent liabilities in
business combination [abstract]
Disclosure of contingent liabilities in
business combination [table]
IFRS 3.B64 jDisclosure,
IFRS 3.B67 cDisclosure
Business combinations [axis]
IFRS 3.B64Disclosure
Entity's total for business combinations
[member]
IFRS 3.B64Disclosure,
IFRS 3.B67Disclosure
Business combinations [member]
IFRS 3.B64Disclosure
Aggregated individually immaterial
business combinations [member]
IFRS 3.B65Disclosure
Classes of contingent liabilities
[axis]
IFRS 3.B67 cDisclosure,
IAS 37.86Disclosure
Contingent liabilities [member]
IFRS 3.B67 cDisclosure,
IAS 37.88Disclosure
Warranty contingent liability
[member]
IAS 37.88Example
Restructuring contingent liability
[member]
IAS 37.88Example
Legal proceedings contingent liability
[member]
IAS 37.88Example
Onerous contracts contingent liability
[member]
IAS 37.88Example
Contingent liability for
decommissioning, restoration and rehabilitation costs [member]
IAS 37.88Example
Contingent liabilities related to joint
ventures [member]
IAS 37.88Example
Share of contingent liabilities of
associates [member]
IAS 37.88Example
Other contingent liabilities
[member]
IAS 37.88Example
Items of contingent liabilities
[axis]
IFRS 3.B64 jDisclosure
Items of contingent liabilities
[member]
IFRS 3.B64 jDisclosure
Disclosure of contingent liabilities in
business combination [line items]
Description of nature of obligation,
contingent liabilities in business combination
IFRS 3.B64 jDisclosure,
IFRS 3.B64 j (i)Disclosure,
IFRS 3.B67 cDisclosure
Description of expected timing of
outflows, contingent liabilities in business combination
IFRS 3.B67 cDisclosure,
IFRS 3.B64 jDisclosure
Indication of uncertainties of amount or
timing of outflows, contingent liabilities in business
combination
IFRS 3.B64 j (i)Disclosure,
IFRS 3.B67 cDisclosure,
IFRS 3.B64 jDisclosure
Description of major assumptions made
concerning future events, contingent liabilities in business
combination
IFRS 3.B64 jDisclosure,
IFRS 3.B67 cDisclosure
Expected reimbursement, contingent
liabilities in business combination
IFRS 3.B67 cDisclosure,
IFRS 3.B64 jDisclosure
Asset recognised for expected
reimbursement, contingent liabilities in business combination
IFRS 3.B67 cDisclosure,
IFRS 3.B64 jDisclosure
Explanation of estimated financial
effect, contingent liabilities in business combination
IFRS 3.B64 j (i)Disclosure
Estimated financial effect, contingent
liabilities in business combination
IFRS 3.B64 j (i)Disclosure
Explanation of possibility of
reimbursement, contingent liabilities in business combination
IFRS 3.B64 j (i)Disclosure
Description of reasons why liability
cannot be measured reliably
IFRS 3.B64 j (ii)Disclosure
Reconciliation of changes in contingent
liabilities recognised in business combination [abstract]
Contingent liabilities recognised in
business combination at beginning of period
IFRS 3.B67 cDisclosure
Changes in contingent liabilities
recognised in business combination [abstract]
Additional liabilities, contingent
liabilities recognised in business combination [abstract]
New liabilities, contingent liabilities
recognised in business combination
IFRS 3.B67 cCommon
practice
Increase in existing liabilities,
contingent liabilities recognised in business combination
IFRS 3.B67 cDisclosure
Total additional liabilities, contingent
liabilities recognised in business combination
IFRS 3.B67 cDisclosure
Settled liabilities, contingent
liabilities recognised in business combination
IFRS 3.B67 cDisclosure
Reversed unsettled liabilities,
contingent liabilities recognised in business combination
IFRS 3.B67 cDisclosure
Increase through adjustments arising
from passage of time, contingent liabilities recognised in business
combination
IFRS 3.B67 cDisclosure
Increase (decrease) through change in
discount rate, contingent liabilities recognised in business
combination
IFRS 3.B67 cDisclosure
Total increase (decrease) in contingent
liabilities recognised in business combination
IFRS 3.B67 cDisclosure
Contingent liabilities recognised in
business combination at end of period
IFRS 3.B67 cDisclosure
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.B66Disclosure
Disclosure of related party [text
block]
IAS 24 - DisclosuresDisclosure
Name of parent entity
IAS 24.13Disclosure,
IAS 1.138 cDisclosure
Name of ultimate parent of group
IAS 1.138 cDisclosure,
IAS 24.13Disclosure
Name of most senior parent entity
producing publicly available financial statements
IAS 24.13Disclosure
Explanation of relationships between
parent and subsidiaries
IAS 24.13Disclosure
Key management personnel compensation,
short-term employee benefits
IAS 24.17 aDisclosure
Key management personnel compensation,
post-employment benefits
IAS 24.17 bDisclosure
Key management personnel compensation,
other long-term employee benefits
IAS 24.17 cDisclosure
Key management personnel compensation,
termination benefits
IAS 24.17 dDisclosure
Key management personnel compensation,
share-based payment
IAS 24.17 eDisclosure
Key management personnel
compensation
IAS 24.17Disclosure
Disclosure of transactions between
related parties [text block]
IAS 24.18Disclosure
Disclosure of transactions between
related parties [abstract]
Disclosure of transactions between
related parties [table]
IAS 24.19Disclosure
Categories of related parties
[axis]
IAS 24.19Disclosure
Entity's total for related parties
[member]
IAS 24.19Disclosure
Related parties [member]
IAS 24.19Disclosure
Parent [member]
IAS 24.19 aDisclosure
Entities with joint control or
significant influence over entity [member]
IAS 24.19 bDisclosure
Subsidiaries [member]
IFRS 12.B4 aDisclosure,
IAS 24.19 cDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure
Associates [member]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.16 bDisclosure,
IAS 24.19 dDisclosure,
IFRS 12.B4 dDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure
Joint ventures where entity is venturer
[member]
IAS 24.19 eDisclosure
Key management personnel of entity or
parent [member]
IAS 24.19 fDisclosure
Other related parties [member]
IAS 24.19 gDisclosure
Disclosure of transactions between
related parties [line items]
Description of transactions with related
party
IAS 24.18Disclosure
Description of nature of related party
relationship
IAS 24.18Disclosure
Related party transactions
[abstract]
Purchases of goods, related party
transactions
IAS 24.21 aExample
Revenue from sale of goods, related
party transactions
IAS 24.21 aExample
Purchases of property and other assets,
related party transactions
IAS 24.21 bExample
Sales of property and other assets,
related party transactions
IAS 24.21 bExample
Services received, related party
transactions
IAS 24.21 cExample
Revenue from rendering of services,
related party transactions
IAS 24.21 cExample
Leases as lessor, related party
transactions
IAS 24.21 dExample
Leases as lessee, related party
transactions
IAS 24.21 dExample
Transfers of research and development
from entity, related party transactions
IAS 24.21 eExample
Transfers of research and development to
entity, related party transactions
IAS 24.21 eExample
Transfers under licence agreements from
entity, related party transactions
IAS 24.21 fExample
Transfers under licence agreements to
entity, related party transactions
IAS 24.21 fExample
Transfers under finance agreements from
entity, related party transactions
IAS 24.21 gExample
Transfers under finance agreements to
entity, related party transactions
IAS 24.21 gExample
Provision of guarantees or collateral by
entity, related party transactions
IAS 24.21 hExample
Provision of guarantees or collateral to
entity, related party transactions
IAS 24.21 hExample
Commitments made by entity, related
party transactions
IAS 24.21 iExample
Commitments made on behalf of entity,
related party transactions
IAS 24.21 iExample
Settlement of liabilities by entity on
behalf of related party, related party transactions
IAS 24.21 jExample
Settlement of liabilities on behalf of
entity by related party, related party transactions
IAS 24.21 jExample
Participation in defined benefit plan
that shares risks between group entities, related party
transactions
IAS 24.22Example
Outstanding balances for related party
transactions [abstract]
Amounts payable, related party
transactions
IAS 24.18 bDisclosure,
IAS 24.20Disclosure
Amounts receivable, related party
transactions
IAS 24.20Disclosure,
IAS 24.18 bDisclosure
Outstanding commitments made by entity,
related party transactions
IAS 24.18 bDisclosure
Outstanding commitments made on behalf
of entity, related party transactions
IAS 24.18 bDisclosure
Explanation of terms and conditions of
outstanding balances for related party transaction
IAS 24.18 b (i)Disclosure
Explanation of details of guarantees
given or received of outstanding balances for related party
transaction
IAS 24.18 b (ii)Disclosure
Provisions for doubtful debts related to
outstanding balances of related party transaction
IAS 24.18 cDisclosure
Expense recognised during period for bad
and doubtful debts for related party transaction
IAS 24.18 dDisclosure
Disclosure of amounts incurred by entity
for provision of key management personnel services provided by separate
management entities [text block]
IAS 24.18ADisclosure
Disclosure of amounts incurred by entity
for provision of key management personnel services provided by separate
management entities [abstract]
Disclosure of amounts incurred by entity
for provision of key management personnel services provided by separate
management entities [table]
IAS 24.18ADisclosure
Separate management entities
[axis]
IAS 24.18ADisclosure
Separate management entities
[member]
IAS 24.18ADisclosure
Disclosure of amounts incurred by entity
for provision of key management personnel services provided by separate
management entities [line items]
Amount incurred by entity for provision
of key management personnel services provided by separate management
entity
IAS 24.18ADisclosure
Disclosure that related party
transactions were made on terms equivalent to those that prevail in arm's
length transactions
IAS 24.23Disclosure
Explanation of whether entity applies
exemption in IAS 24.25
IAS 24.26Disclosure
Name of government and nature of
relationship with government
IAS 24.26 aDisclosure
Explanation of nature and amount of
significant transactions
IAS 24.26 b (i)Disclosure
Description of other transactions that
are collectively significant
IAS 24.26 b (ii)Disclosure
Disclosure of first-time adoption [text
block]
IFRS 1 - Presentation and
disclosureDisclosure
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 bDisclosure
Disclosure of comparative information
prepared under previous GAAP [text block]
IFRS 1.24Disclosure
Disclosure of comparative information
prepared under previous GAAP [abstract]
Disclosure of comparative information
prepared under previous GAAP [table]
IFRS 1.24Disclosure
Financial effect of transition from
previous GAAP to IFRSs [axis]
IFRS 1.24Disclosure
IFRSs [member]
IFRS 1.24Disclosure
Previous GAAP [member]
IFRS 1.30Common practice,
IFRS 1.29Disclosure,
IFRS 1.24Disclosure
Effect of transition to IFRSs
[member]
IFRS 1.24Disclosure
Disclosure of comparative information
prepared under previous GAAP [line items]
Equity
IFRS 13.93 bDisclosure,
IFRS 13.93 aDisclosure,
IAS 1.55Disclosure,
IFRS 1.32 a (i)Disclosure,
IAS 1.78 eDisclosure,
IFRS 1.24 aDisclosure,
IFRS 13.93 eDisclosure
Comprehensive income
IAS 1.106 aDisclosure,
IAS 1.81A cDisclosure,
IFRS 1.24 bDisclosure,
IFRS 12.B10 bExample,
IFRS 12.B12 b (ix)Disclosure,
IFRS 1.32 a (ii)Disclosure
Profit (loss)
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure,
IFRS 12.B10 bExample,
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective on first
application of IFRS 9 IFRS 4.39L eExample,
IFRS 8.23Disclosure,
IAS 1.106 d (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample
Explanation of effect of transition on
reported financial position
IFRS 1.23Disclosure
Explanation of effect of transition on
reported financial performance
IFRS 1.23Disclosure
Explanation of effect of transition on
reported cash flows
IFRS 1.23Disclosure,
IFRS 1.25Disclosure
Description of reason why entity stopped
applying IFRSs
IFRS 1.23A aDisclosure
Description of reason why entity is
resuming application of IFRSs
IFRS 1.23A bDisclosure
Explanation of reasons why entity elected
to apply IFRSs as if it had never stopped applying IFRSs
IFRS 1.23BDisclosure
Explanation of fact that financial
statements for previous periods not presented
IFRS 1.28Disclosure
Explanation of cross-reference to interim
financial statement disclosures for first-time adopter
IFRS 1.33Disclosure
Disclosure of redesignated financial
assets and liabilities [text block]
IFRS 1.29Disclosure
Disclosure of redesignated financial
assets and liabilities [abstract]
Disclosure of redesignated financial
assets and liabilities [table]
IFRS 1.29Disclosure
Redesignation [axis]
IFRS 1.29Disclosure
Redesignated [member]
IFRS 1.29Disclosure
Previous GAAP [member]
IFRS 1.30Common practice,
IFRS 1.29Disclosure,
IFRS 1.24Disclosure
Redesignated amount [member]
IFRS 1.29Common
practice
Disclosure of redesignated financial
assets and liabilities [line items]
Redesignated financial asset as
available-for-sale
Redesignated financial asset as at fair
value through profit or loss
IFRS 1.29Disclosure
Redesignated financial liability as at
fair value through profit or loss
Description of redesignated financial
liabilities
Description of redesignated financial
assets
IFRS 1.29Disclosure
Disclosure of fair values of items used
as deemed cost [text block]
IFRS 1.30Disclosure
Disclosure of fair values of items used
as deemed cost [abstract]
Disclosure of fair values of items used
as deemed cost [table]
IFRS 1.30Disclosure
Fair value as deemed cost [axis]
IFRS 1.30Disclosure
Aggregate of fair values
[member]
IFRS 1.30 aDisclosure
Previous GAAP [member]
IFRS 1.30Common practice,
IFRS 1.29Disclosure,
IFRS 1.24Disclosure
Aggregate adjustment to carrying amounts
reported under previous GAAP [member]
IFRS 1.30 bDisclosure
Disclosure of fair values of items used
as deemed cost [line items]
Intangible asset fair value used as
deemed cost
IFRS 1.30Disclosure
Property, plant and equipment fair value
used as deemed cost
IFRS 1.30Disclosure
Investment property fair value used as
deemed cost
IFRS 1.30Disclosure
Right-of-use asset fair value used as
deemed cost
Effective
2019-01-01 IFRS 1.30Disclosure
Aggregate deemed cost of investments for
which deemed cost is previous GAAP carrying amount
IFRS 1.31 aDisclosure
Aggregate deemed cost of investments for
which deemed cost is fair value
IFRS 1.31 bDisclosure
Aggregate adjustment to carrying amounts
of investments reported under previous GAAP
IFRS 1.31 cDisclosure
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 1.31ADisclosure
Description of fact and basis on which
carrying amounts were determined under previous GAAP if entity uses
exemption in IFRS 1.D8B
IFRS 1.31BDisclosure
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 1.31CDisclosure
Statement that comparative information
does not comply with IFRS 7 and IFRS 9
Description of basis used to prepare
comparative information that does not comply with IFRS 7 and IFRS
9
Disclosure of property, plant and
equipment [text block]
IAS 16 - DisclosureDisclosure
Disclosure of detailed information about
property, plant and equipment [text block]
IAS 16.73Disclosure
Disclosure of detailed information about
property, plant and equipment [abstract]
Disclosure of detailed information about
property, plant and equipment [table]
IAS 16.73Disclosure
Classes of property, plant and equipment
[axis]
IAS 16.73Disclosure
Property, plant and equipment
[member]
IAS 36.127Example, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 16.73Disclosure, Effective
2019-01-01 IFRS 16.53Example
Land and buildings [member]
IAS 16.37 bExample
Land [member]
IAS 16.37 aExample
Buildings [member]
IAS 16.37Common
practice
Machinery [member]
IAS 16.37 cExample
Vehicles [member]
IAS 16.37Common
practice
Ships [member]
IAS 16.37 dExample
Aircraft [member]
IAS 16.37 eExample
Aircraft under finance lease
[member]
Expiry date
2019-01-01 IAS 16.37 eCommon
practice
Owned aircraft [member]
IAS 16.37 eCommon
practice
Motor vehicles [member]
IAS 16.37 fExample
Fixtures and fittings [member]
IAS 16.37 gExample
Office equipment [member]
IAS 16.37 hExample
Computer equipment [member]
IAS 16.37Common
practice
Communication and network equipment
[member]
IAS 16.37Common
practice
Network infrastructure [member]
IAS 16.37Common
practice
Bearer plants [member]
IAS 16.37 iExample
Tangible exploration and evaluation
assets [member]
IFRS 6.25Disclosure
Mining assets [member]
IAS 16.37Common
practice
Mining property [member]
IAS 16.37Common
practice
Oil and gas assets [member]
IAS 16.37Common
practice
Power generating assets
[member]
IAS 16.37Common
practice
Leasehold improvements [member]
IAS 16.37Common
practice
Property, plant and equipment under
operating leases [member]
Expiry date
2019-01-01 IAS 16.37Common practice
Construction in progress
[member]
IAS 16.37Common
practice
Owner-occupied property measured
using investment property fair value model [member]
Effective
2021-01-01 IAS 16.29BDisclosure
Other property, plant and equipment
[member]
IAS 16.37Common
practice
Property, plant and equipment by
operating lease status [axis]
Effective
2019-01-01 IFRS 16.95Disclosure
Property, plant and equipment by
operating lease status [member]
Effective
2019-01-01 IFRS 16.95Disclosure
Property, plant and equipment subject to
operating leases [member]
Effective
2019-01-01 IFRS 16.95Disclosure
Property, plant and equipment not
subject to operating leases [member]
Effective
2019-01-01 IFRS 16.95Disclosure
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis]
IAS 40.76Disclosure,
IAS 38.118 cDisclosure,
IAS 40.79 cDisclosure,
IAS 41.54 fDisclosure,
IAS 41.50Disclosure, Effective
2018-01-01 IFRS 7.35IDisclosure,
Effective
2018-01-01 IFRS 7.35HDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 eDisclosure,
IAS 38.118 eDisclosure,
IAS 16.73 dDisclosure,
IFRS 3.B67 dDisclosure,
IAS 40.79 dDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Expiry date 2018-01-01 IFRS 7.IG29Common
practice, IFRS 7.35HDisclosure,
Expiry date 2021-01-01 IFRS 7.37 bCommon
practice, IFRS 7.35IDisclosure, Expiry
date 2021-01-01 IFRS 7.IG29Common
practice
Carrying amount [member]
Gross carrying amount [member]
IAS 41.54 fDisclosure,
IAS 40.79 cDisclosure,
IFRS 3.B67 dDisclosure,
IAS 16.73 dDisclosure, Expiry date
2018-01-01 IFRS 7.IG29Common practice,
Expiry date 2019-01-01 IAS 17.32Disclosure,
Effective 2018-01-01 IFRS 7.35MDisclosure,
IAS 38.118 cDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Effective
2018-01-01 IFRS 7.35NExample,
Effective
2018-01-01 IFRS 7.35IDisclosure,
IFRS 7.35NExample,
IFRS 7.35IDisclosure, Expiry date
2021-01-01 IFRS 7.37 bCommon practice,
Expiry date 2021-01-01 IFRS 7.IG29Common
practice,
IFRS 7.35MDisclosure
Accumulated depreciation, amortisation
and impairment [member]
Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 dDisclosure,
IAS 40.79 cDisclosure,
IAS 41.54 fDisclosure,
IAS 16.75 bDisclosure,
IAS 38.118 cDisclosure
Accumulated depreciation and
amortisation [member]
IAS 16.75 bDisclosure,
IAS 41.54 fCommon practice,
IAS 38.118 cCommon practice, Expiry date
2019-01-01 IAS 17.32Common practice,
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice
Accumulated impairment [member]
Disclosure of detailed information about
property, plant and equipment [line items]
Measurement bases, property, plant and
equipment
IAS 16.73 aDisclosure
Depreciation method, property, plant and
equipment
IAS 16.73 bDisclosure
Useful lives or depreciation rates,
property, plant and equipment
IAS 16.73 cDisclosure
Effective dates of revaluation, property,
plant and equipment
IAS 16.77 aDisclosure
Explanation of involvement of independent
valuer in revaluation, property, plant and equipment
IAS 16.77 bDisclosure
Reconciliation of changes in property,
plant and equipment [abstract]
Property, plant and equipment at
beginning of period
IAS 16.73 eDisclosure,
IAS 1.54 aDisclosure
Changes in property, plant and equipment
[abstract]
Additions other than through business
combinations, property, plant and equipment
IAS 16.73 e (i)Disclosure
Acquisitions through business
combinations, property, plant and equipment
IAS 16.73 e (iii)Disclosure
Increase (decrease) through net exchange
differences, property, plant and equipment
IAS 16.73 e (viii)Disclosure
Depreciation, property, plant and
equipment
IAS 16.75 aDisclosure,
IAS 16.73 e (vii)Disclosure
Impairment loss recognised in profit or
loss, property, plant and equipment
IAS 16.73 e (v)Disclosure,
IAS 1.98 aDisclosure
Reversal of impairment loss recognised
in profit or loss, property, plant and equipment
IAS 16.73 e (vi)Disclosure,
IAS 1.98 aDisclosure
Revaluation increase (decrease),
property, plant and equipment
IAS 16.73 e (iv)Disclosure,
IAS 16.77 fDisclosure
Impairment loss recognised in other
comprehensive income, property, plant and equipment
IAS 16.73 e (iv)Disclosure
Reversal of impairment loss recognised
in other comprehensive income, property, plant and equipment
IAS 16.73 e (iv)Disclosure
Increase (decrease) through transfers
and other changes, property, plant and equipment [abstract]
Increase (decrease) through transfers,
property, plant and equipment
IAS 16.73 eCommon
practice
Increase (decrease) through transfers
from (to) investment property, property, plant and equipment
IAS 16.73 eCommon
practice
Increase (decrease) through transfers
from construction in progress, property, plant and equipment
IAS 16.73 eCommon
practice
Increase (decrease) through other
changes, property, plant and equipment
IAS 16.73 e (ix)Disclosure
Total increase (decrease) through
transfers and other changes, property, plant and equipment
IAS 16.73 eCommon
practice
Disposals and retirements, property,
plant and equipment [abstract]
Disposals, property, plant and
equipment
IAS 16.73 e (ii)Disclosure
Retirements, property, plant and
equipment
IAS 16.73 eCommon
practice
Total disposals and retirements,
property, plant and equipment
IAS 16.73 eCommon
practice
Decrease through classified as held for
sale, property, plant and equipment
IAS 16.73 e (ii)Disclosure
Decrease through loss of control of
subsidiary, property, plant and equipment
IAS 16.73 eCommon
practice
Total increase (decrease) in property,
plant and equipment
IAS 16.73 eDisclosure
Property, plant and equipment at end of
period
IAS 16.73 eDisclosure,
IAS 1.54 aDisclosure
Additional information
[abstract]
Property, plant and equipment,
expenditures recognised in course of its construction
IAS 16.74 bDisclosure
Property, plant and equipment,
temporarily idle
IAS 16.79 aExample
Property, plant and equipment, gross
carrying amount of fully depreciated assets still in use
IAS 16.79 bExample
Property, plant and equipment, assets
retired from active use and not classified as held for sale
IAS 16.79 cExample
Property, plant and equipment,
revaluation [abstract]
Property, plant and equipment, revalued
assets
IAS 16.77Disclosure
Property, plant and equipment, revalued
assets, at cost
IAS 16.77 eDisclosure
Property, plant and equipment,
revaluation surplus
IAS 16.77 fDisclosure
Description of restrictions on
distribution of revaluation surplus to shareholders, property, plant and
equipment
IAS 16.77 fDisclosure
Property, plant and equipment,
restrictions on title
IAS 16.74 aDisclosure
Description of existence of restrictions
on title, property, plant and equipment
IAS 16.74 aDisclosure
Property, plant and equipment, pledged as
security
IAS 16.74 aDisclosure
Contractual commitments for acquisition
of property, plant and equipment
IAS 16.74 cDisclosure
Compensation from third parties for items
of property, plant and equipment that were impaired, lost or given
up
IAS 16.74 dDisclosure
Fair value of property, plant and
equipment materially different from carrying amount
IAS 16.79 dExample
Identification of unadjusted comparative
information
IFRS 10.C6BDisclosure,
IAS 38.130IDisclosure,
IFRS 11.C12BDisclosure,
IAS 16.80ADisclosure,
IAS 27.18IDisclosure, Effective
2021-01-01 IFRS 17.C27Disclosure,
IFRS 11.C13BDisclosure
Statement that unadjusted comparative
information has been prepared on different basis
IAS 16.80ADisclosure,
IAS 38.130IDisclosure,
IAS 27.18IDisclosure,
IFRS 11.C12BDisclosure,
IFRS 10.C6BDisclosure,
IFRS 11.C13BDisclosure, Effective
2021-01-01 IFRS 17.C27Disclosure
Explanation of basis of preparation of
unadjusted comparative information
IFRS 10.C6BDisclosure,
IAS 16.80ADisclosure,
IFRS 11.C12BDisclosure,
IAS 27.18IDisclosure,
IAS 38.130IDisclosure, Effective
2021-01-01 IFRS 17.C27Disclosure,
IFRS 11.C13BDisclosure
Disclosure of exploration and evaluation
assets [text block]
IFRS 6 - DisclosureDisclosure
Description of accounting policy for
exploration and evaluation expenditures [text block]
IFRS 6.24 aDisclosure
Assets arising from exploration for and
evaluation of mineral resources
IFRS 6.24 bDisclosure
Liabilities arising from exploration for
and evaluation of mineral resources
IFRS 6.24 bDisclosure
Income arising from exploration for and
evaluation of mineral resources
IFRS 6.24 bDisclosure
Expense arising from exploration for and
evaluation of mineral resources
IFRS 6.24 bDisclosure
Cash flows from (used in) exploration for
and evaluation of mineral resources, classified as operating
activities
IFRS 6.24 bDisclosure
Cash flows from (used in) exploration for
and evaluation of mineral resources, classified as investing
activities
IFRS 6.24 bDisclosure
Disclosure of financial instruments [text
block]
IFRS 7 - ScopeDisclosure
Disclosure of detailed information about
financial instruments [text block]
IFRS 7.7Disclosure,
Effective 2018-01-01 IFRS 7.35KDisclosure,
IFRS 7.31Disclosure,
IFRS 7.35KDisclosure
Disclosure of detailed information about
financial instruments [abstract]
Disclosure of detailed information about
financial instruments [table]
Classes of financial instruments
[axis]
Financial instruments, class
[member]
Loan commitments [member]
Financial guarantee contracts
[member]
Trade receivables [member]
IAS 1.112 cCommon practice,
Effective
2018-01-01 IFRS 7.35H b (iii)Disclosure,
Effective
2018-01-01 IFRS 7.35M b (iii)Disclosure,
Effective
2018-01-01 IFRS 7.35NExample,
IFRS 7.35NExample,
IFRS 7.35H b (iii)Disclosure,
IFRS 7.35M b (iii)Disclosure
Contract assets [member]
Lease receivables [member]
Mortgages [member]
IFRS 7.IG40BExample,
IFRS 7.6Example, Effective
2018-01-01 IFRS 7.IG20BExample,
IFRS 7.IG20BExample
Loans to consumers [member]
Loans to corporate entities
[member]
IFRS 7.6Example,
IAS 1.112 cCommon practice, Effective
2018-01-01 IFRS 7.IG20CExample,
IFRS 7.IG20CExample
Loans to government [member]
IAS 1.112 cCommon
practice
Disclosure of detailed information about
financial instruments [line items]
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 aDisclosure
Reconciliation of aggregate difference
between fair value at initial recognition and transaction price yet to be
recognised in profit or loss [abstract]
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 bDisclosure
Changes in aggregate difference between
fair value at initial recognition and transaction price yet to be
recognised in profit or loss [abstract]
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 bExample,
IFRS 7.IG14Example
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.IG14Example,
IFRS 7.28 bExample
Other increases, aggregate difference
between fair value at initial recognition and transaction price yet to be
recognised in profit or loss
IFRS 7.IG14Example,
IFRS 7.28 bExample
Other decreases, aggregate difference
between fair value at initial recognition and transaction price yet to be
recognised in profit or loss
IFRS 7.IG14Example,
IFRS 7.28 bExample
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 bExample
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 bDisclosure
Description of conclusion why transaction
price was not best evidence of fair value
IFRS 7.28 cDisclosure
Maximum exposure to credit risk
Description of collateral held as
security and other credit enhancements and their financial effect in
respect of amount that best represents maximum exposure
Description of collateral held as
security and other credit enhancements
Information about collateral held as
security and other credit enhancements for credit-impaired financial
assets [text block]
Maximum exposure to credit risk,
financial instruments to which impairment requirements in IFRS 9 are not
applied
Description of collateral held as
security and other credit enhancements and their financial effect in
respect of amount that best represents maximum exposure,
financial instruments to which impairment requirements in IFRS 9 are not
applied
Disclosure of financial assets [text
block]
IFRS 7.7Disclosure
Disclosure of financial assets
[abstract]
Disclosure of financial assets
[table]
IFRS 7.7Disclosure
Classes of financial assets
[axis]
IFRS 7.6Disclosure, Effective on
first application of IFRS
9 IFRS 4.39L bDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure
Financial assets, class
[member]
Effective on first application of IFRS
9 IFRS 4.39L bDisclosure,
IFRS 7.6Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure
Financial assets at amortised cost,
class [member]
IFRS 7.B2 aDisclosure
Mortgages [member]
IFRS 7.IG40BExample,
IFRS 7.6Example, Effective
2018-01-01 IFRS 7.IG20BExample,
IFRS 7.IG20BExample
Loans to consumers [member]
Loans to corporate entities
[member]
IFRS 7.6Example,
IAS 1.112 cCommon practice, Effective
2018-01-01 IFRS 7.IG20CExample,
IFRS 7.IG20CExample
Loans to government [member]
IAS 1.112 cCommon
practice
Trade receivables [member]
IAS 1.112 cCommon practice,
Effective
2018-01-01 IFRS 7.35H b (iii)Disclosure,
Effective
2018-01-01 IFRS 7.35M b (iii)Disclosure,
Effective
2018-01-01 IFRS 7.35NExample,
IFRS 7.35NExample,
IFRS 7.35H b (iii)Disclosure,
IFRS 7.35M b (iii)Disclosure
Financial assets at fair value, class
[member]
IFRS 7.B2 aDisclosure
Trading securities [member]
IFRS 7.IG40BExample,
IFRS 7.6Example
Derivatives [member]
IFRS 7.IG40BExample,
IFRS 13.IE60Example, IFRS 13.94Example,
IFRS 7.6Example
Option contract [member]
IAS 1.112 cCommon
practice
Futures contract [member]
IAS 1.112 cCommon
practice
Swap contract [member]
IAS 1.112 cCommon
practice
Currency swap contract [member]
IAS 1.112 cCommon
practice
Interest rate swap contract
[member]
IAS 1.112 cCommon
practice
Forward contract [member]
IAS 1.112 cCommon
practice
Equity investments [member]
IFRS 7.6Example,
IFRS 7.IG40BExample
Financial assets outside scope of IFRS
7, class [member]
IFRS 7.B2 bDisclosure
Categories of financial assets
[axis]
IFRS 7.8Disclosure
Financial assets, category
[member]
IFRS 7.8Disclosure
Financial assets at fair value through
profit or loss, category [member]
IFRS 7.8 aDisclosure
Financial assets at fair value through
profit or loss, designated upon initial recognition or subsequently,
category [member]
IFRS 7.8 aDisclosure
Financial assets at fair value
through profit or loss, measured as such in accordance with exemption for
repurchase of own financial liabilities, category
[member]
Effective
2021-01-01 IFRS 7.8 aDisclosure
Financial assets at fair value
through profit or loss, measured as such in accordance with exemption for
reacquisition of own equity instruments, category
[member]
Effective
2021-01-01 IFRS 7.8 aDisclosure
Financial assets at fair value through
profit or loss, classified as held for trading, category [member]
Financial assets at fair value through
profit or loss, mandatorily measured at fair value, category
[member]
Financial assets available-for-sale,
category [member]
Held-to-maturity investments, category
[member]
Loans and receivables, category
[member]
Financial assets at amortised cost,
category [member]
Financial assets at fair value through
other comprehensive income, category [member]
Financial assets measured at fair value
through other comprehensive income, category [member]
Investments in equity instruments
designated at fair value through other comprehensive income
[member]
Disclosure of financial assets [line
items]
Financial assets
Financial assets, at fair value
IFRS 7.25Disclosure
Notional amount
IAS 1.112 cCommon
practice
Reconciliation of changes in allowance
account for credit losses of financial assets [abstract]
Allowance account for credit losses of
financial assets at beginning of period
Changes in allowance account for credit
losses of financial assets [abstract]
Additional allowance recognised in
profit or loss, allowance account for credit losses of financial
assets
Utilisation, allowance account for
credit losses of financial assets
Reversal, allowance account for credit
losses of financial assets
Increase (decrease) through net exchange
differences, allowance account for credit losses of financial
assets
Increase (decrease) through adjustments
arising from passage of time, allowance account for credit losses of
financial assets
Increase (decrease) through other
changes, allowance account for credit losses of financial assets
Total increase (decrease) in allowance
account for credit losses of financial assets
Allowance account for credit losses of
financial assets at end of period
Impairment loss on financial
assets
Information about credit quality of
neither past due nor impaired financial assets [text block]
Analysis of credit exposures using
external credit grading system [text block]
Description of rating agencies
used
Rated credit exposures
Unrated credit exposures
Description of relationship between
internal and external ratings
Analysis of credit exposures using
internal credit grading system [text block]
Description of internal credit ratings
process
Description of relationship between
internal and external ratings
Description of nature of
counterparty
Description of historical information
about counterparty default rates
Description of other information used to
assess credit quality
Financial assets previously designated at
fair value through profit or loss but no longer so designated, initial
application of IFRS 9
Financial assets previously designated
at fair value through profit or loss reclassified voluntarily, initial
application of IFRS 9
Financial assets previously designated
at fair value through profit or loss reclassified due to requirements of
IFRS 9, initial application of IFRS 9
Disclosure of external credit grades
[text block]
Disclosure of external credit grades
[abstract]
Disclosure of external credit grades
[table]
External credit grades [axis]
Entity's total for external credit
grades [member]
External credit grades [member]
Classes of financial assets
[axis]
IFRS 7.6Disclosure, Effective on
first application of IFRS
9 IFRS 4.39L bDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure
Financial assets, class
[member]
Effective on first application of IFRS
9 IFRS 4.39L bDisclosure,
IFRS 7.6Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure
Financial assets at amortised cost,
class [member]
IFRS 7.B2 aDisclosure
Mortgages [member]
IFRS 7.IG40BExample,
IFRS 7.6Example, Effective
2018-01-01 IFRS 7.IG20BExample,
IFRS 7.IG20BExample
Loans to consumers [member]
Loans to corporate entities
[member]
IFRS 7.6Example,
IAS 1.112 cCommon practice, Effective
2018-01-01 IFRS 7.IG20CExample,
IFRS 7.IG20CExample
Loans to government [member]
IAS 1.112 cCommon
practice
Trade receivables [member]
IAS 1.112 cCommon practice,
Effective
2018-01-01 IFRS 7.35H b (iii)Disclosure,
Effective
2018-01-01 IFRS 7.35M b (iii)Disclosure,
Effective
2018-01-01 IFRS 7.35NExample,
IFRS 7.35NExample,
IFRS 7.35H b (iii)Disclosure,
IFRS 7.35M b (iii)Disclosure
Financial assets at fair value, class
[member]
IFRS 7.B2 aDisclosure
Trading securities [member]
IFRS 7.IG40BExample,
IFRS 7.6Example
Derivatives [member]
IFRS 7.IG40BExample,
IFRS 13.IE60Example, IFRS 13.94Example,
IFRS 7.6Example
Option contract [member]
IAS 1.112 cCommon
practice
Futures contract [member]
IAS 1.112 cCommon
practice
Swap contract [member]
IAS 1.112 cCommon
practice
Currency swap contract [member]
IAS 1.112 cCommon
practice
Interest rate swap contract
[member]
IAS 1.112 cCommon
practice
Forward contract [member]
IAS 1.112 cCommon
practice
Equity investments [member]
IFRS 7.6Example,
IFRS 7.IG40BExample
Financial assets outside scope of IFRS
7, class [member]
IFRS 7.B2 bDisclosure
Disclosure of external credit grades
[line items]
Credit exposure
Disclosure of internal credit grades
[text block]
Disclosure of internal credit grades
[abstract]
Disclosure of internal credit grades
[table]
Internal credit grades [axis]
Entity's total for internal credit
grades [member]
Internal credit grades [member]
Classes of financial assets
[axis]
IFRS 7.6Disclosure, Effective on
first application of IFRS
9 IFRS 4.39L bDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure
Financial assets, class
[member]
Effective on first application of IFRS
9 IFRS 4.39L bDisclosure,
IFRS 7.6Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure
Financial assets at amortised cost,
class [member]
IFRS 7.B2 aDisclosure
Mortgages [member]
IFRS 7.IG40BExample,
IFRS 7.6Example, Effective
2018-01-01 IFRS 7.IG20BExample,
IFRS 7.IG20BExample
Loans to consumers [member]
Loans to corporate entities
[member]
IFRS 7.6Example,
IAS 1.112 cCommon practice, Effective
2018-01-01 IFRS 7.IG20CExample,
IFRS 7.IG20CExample
Loans to government [member]
IAS 1.112 cCommon
practice
Trade receivables [member]
IAS 1.112 cCommon practice,
Effective
2018-01-01 IFRS 7.35H b (iii)Disclosure,
Effective
2018-01-01 IFRS 7.35M b (iii)Disclosure,
Effective
2018-01-01 IFRS 7.35NExample,
IFRS 7.35NExample,
IFRS 7.35H b (iii)Disclosure,
IFRS 7.35M b (iii)Disclosure
Financial assets at fair value, class
[member]
IFRS 7.B2 aDisclosure
Trading securities [member]
IFRS 7.IG40BExample,
IFRS 7.6Example
Derivatives [member]
IFRS 7.IG40BExample,
IFRS 13.IE60Example, IFRS 13.94Example,
IFRS 7.6Example
Option contract [member]
IAS 1.112 cCommon
practice
Futures contract [member]
IAS 1.112 cCommon
practice
Swap contract [member]
IAS 1.112 cCommon
practice
Currency swap contract [member]
IAS 1.112 cCommon
practice
Interest rate swap contract
[member]
IAS 1.112 cCommon
practice
Forward contract [member]
IAS 1.112 cCommon
practice
Equity investments [member]
IFRS 7.6Example,
IFRS 7.IG40BExample
Financial assets outside scope of IFRS
7, class [member]
IFRS 7.B2 bDisclosure
Disclosure of internal credit grades
[line items]
Credit exposure
Disclosure of financial liabilities [text
block]
IFRS 7.7Disclosure
Disclosure of financial liabilities
[abstract]
Disclosure of financial liabilities
[table]
IFRS 7.7Disclosure
Classes of financial liabilities
[axis]
IFRS 7.6Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure
Financial liabilities, class
[member]
IFRS 7.6Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure
Financial liabilities at amortised cost,
class [member]
IFRS 7.B2 aDisclosure
Financial liabilities at fair value,
class [member]
IFRS 7.B2 aDisclosure
Financial liabilities outside scope of
IFRS 7, class [member]
IFRS 7.B2 bDisclosure
Categories of financial liabilities
[axis]
IFRS 7.8Disclosure
Financial liabilities, category
[member]
IFRS 7.8Disclosure
Financial liabilities at fair value
through profit or loss, category [member]
IFRS 7.8 eDisclosure
Financial liabilities at fair value
through profit or loss, designated upon initial recognition or
subsequently, category [member]
IFRS 7.8 eDisclosure
Financial liabilities at fair value
through profit or loss that meet definition of held for trading, category
[member]
IFRS 7.8 eDisclosure
Financial liabilities at amortised cost,
category [member]
Disclosure of financial liabilities [line
items]
Financial liabilities
IFRS 7.25Disclosure
Financial liabilities, at fair
value
IFRS 7.25Disclosure
Financial liabilities previously
designated at fair value through profit or loss but no longer so
designated, initial application of IFRS 9
Financial liabilities previously
designated at fair value through profit or loss reclassified voluntarily,
initial application of IFRS 9
Financial liabilities previously
designated at fair value through profit or loss reclassified due to
requirements of IFRS 9, initial application of IFRS 9
Designated loans or receivables at fair
value through profit or loss [abstract]
Maximum exposure to credit risk of loans
or receivables
Amount by which loans or receivables
related credit derivatives or similar instruments mitigate maximum
exposure to credit risk
Increase (decrease) in fair value of
loans or receivables, attributable to changes in credit risk of financial
assets
Accumulated increase (decrease) in fair
value of loan or receivable, attributable to changes in credit risk of
financial assets
Increase (decrease) in fair value of
loans or receivables related credit derivatives or similar
instruments
Accumulated increase (decrease) in fair
value of loans or receivables related credit derivatives or similar
instruments
Financial assets designated as measured
at fair value through profit or loss [abstract]
Maximum exposure to credit risk of
financial assets designated as measured at fair value through profit or
loss
Amount by which financial assets
designated as measured at fair value through profit or loss related credit
derivatives or similar instruments mitigate maximum
exposure to credit risk
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
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
Increase (decrease) in fair value of
financial assets designated as measured at fair value through profit or
loss related credit derivatives or similar instruments
Accumulated increase (decrease) in fair
value of financial assets designated as measured at fair value through
profit or loss related credit derivatives or similar
instruments
Designated financial liabilities at fair
value through profit or loss [abstract]
Increase (decrease) in fair value of
financial liability, attributable to changes in credit risk of
liability
Accumulated increase (decrease) in fair
value of financial liability, attributable to changes in credit risk of
liability
Difference between carrying amount of
financial liability and amount contractually required to pay at maturity
to holder of obligation
IFRS 7.10 bDisclosure,
Effective
2018-01-01 IFRS 7.10A bDisclosure,
IFRS 7.10A bDisclosure
Transfers of cumulative gain (loss)
within equity when changes in liability's credit risk are presented in
other comprehensive income
Description of reasons for transfers of
cumulative gain (loss) within equity when changes in liability's credit
risk are presented in other comprehensive income
Amount presented in other comprehensive
income realised at derecognition of financial liability
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 aDisclosure
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 bDisclosure
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
Description of investments in equity
instruments designated at fair value through other comprehensive
income
Description of reason for using
presentation alternative
Disclosure of fair value of investments
in equity instruments designated at fair value through other comprehensive
income [text block]
Disclosure of fair value of investments
in equity instruments designated at fair value through other comprehensive
income [abstract]
Disclosure of fair value of investments
in equity instruments designated at fair value through other comprehensive
income [table]
Investments in equity instruments
designated at fair value through other comprehensive income
[axis]
Investments in equity instruments
designated at fair value through other comprehensive income
[member]
Disclosure of fair value of investments
in equity instruments designated at fair value through other comprehensive
income [line items]
Investments in equity instruments
designated at fair value through other comprehensive income
Dividends recognised for investments in
equity instruments designated at fair value through other comprehensive
income, held at end of reporting period
Dividends recognised for investments in
equity instruments designated at fair value through other comprehensive
income, derecognised during period
Explanation of transfers of cumulative
gain or loss within equity of investments in equity instruments designated
at fair value through other comprehensive income
Description of reason for disposing of
investments in equity instruments designated at fair value through other
comprehensive income
Fair value of investments in equity
instruments designated at fair value through other comprehensive income at
date of derecognition
Cumulative gain (loss) on disposal of
investments in equity instruments designated at fair value through other
comprehensive income
Reclassification out of financial assets
at fair value through profit or loss
Reclassification into financial assets at
fair value through profit or loss
Reclassification out of
available-for-sale financial assets
Reclassification into available-for-sale
financial assets
Reclassification out of held-to-maturity
investments
Reclassification into held-to-maturity
investments
Reclassification out of loans and
receivables
Reclassification into loans and
receivables
Financial assets reclassified out of
financial assets at fair value through profit or loss, carrying
amount
Financial assets reclassified out of
financial assets at fair value through profit or loss, at fair
value
Financial assets reclassified out of
available-for-sale financial assets, carrying amount
Financial assets reclassified out of
available-for-sale financial assets, at fair value
Explanation of facts and circumstances
indicating rare situation for reclassification out of financial assets at
fair value through profit or loss
Fair value gains (losses) on financial
assets reclassified out of financial assets at fair value through profit
or loss recognised in profit or loss
Fair value gains (losses) on financial
assets reclassified out of available-for-sale financial assets recognised
in other comprehensive income
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
Fair value gains (losses) on financial
assets reclassified out of available-for-sale financial assets not
recognised in other comprehensive income
Gains (losses) on financial assets
reclassified out of financial assets at fair value through profit or loss
recognised in profit or loss
Gains (losses) on financial assets
reclassified out of available-for-sale financial assets recognised in
profit or loss
Income on financial assets reclassified
out of financial assets at fair value through profit or loss recognised in
profit or loss
Income on financial assets reclassified
out of available-for-sale financial assets recognised in profit or
loss
Expenses on financial assets reclassified
out of financial assets at fair value through profit or loss recognised in
profit or loss
Expenses on financial assets reclassified
out of available-for-sale financial assets recognised in profit or
loss
Effective interest rate of financial
assets reclassified out of financial assets at fair value through profit
or loss
Estimated cash flows of financial assets
reclassified out of financial assets at fair value through profit or
loss
Effective interest rate of financial
assets reclassified out of available-for-sale financial assets
Estimated cash flows of financial assets
reclassified out of available-for-sale financial assets
Disclosure of reclassification of
financial assets [text block]
Disclosure of reclassification of
financial assets [abstract]
Disclosure of reclassification of
financial assets [table]
Events of reclassification of financial
assets [axis]
Events of reclassification of financial
assets [member]
Disclosure of reclassification of
financial assets [line items]
Date of reclassification of financial
assets due to change in business model
Explanation of change in business model
for managing financial assets
Description of effect of changing
business model for managing financial assets on financial
statements
Reclassification of financial assets out
of measured at amortised cost into measured at fair value through profit
or loss
Reclassification of financial assets out
of measured at fair value through profit or loss into measured at
amortised cost
Reclassification of financial assets out
of measured at amortised cost into measured at fair value through other
comprehensive income
Reclassification of financial assets out
of measured at fair value through other comprehensive income into measured
at amortised cost
Reclassification of financial assets out
of measured at fair value through other comprehensive income into measured
at fair value through profit or loss
Reclassification of financial assets out
of measured at fair value through profit or loss into measured at fair
value through other comprehensive income
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
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
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
Fair value gain (loss) that would have
been recognised in profit or loss if financial assets had not been
reclassified
Fair value of financial assets
reclassified out of fair value through other comprehensive income category
into amortised cost category
Fair value gain (loss) that would have
been recognised in other comprehensive income if financial assets had not
been reclassified
Disclosure of offsetting of financial
assets and financial liabilities [text block]
IFRS 7 - Offsetting financial
assets and financial liabilitiesDisclosure
Disclosure of offsetting of financial
assets [text block]
IFRS 7.13CDisclosure
Disclosure of offsetting of financial
assets [abstract]
Disclosure of offsetting of financial
assets [table]
IFRS 7.13CDisclosure
Types of financial assets
[axis]
IFRS 7.B52Disclosure,
IFRS 7.B51Disclosure
Financial assets, type [member]
IFRS 7.B51Disclosure,
IFRS 7.B52Disclosure
Counterparties [axis]
IFRS 7.B52Disclosure
Counterparties [member]
IFRS 7.B52Disclosure
Individually insignificant
counterparties [member]
IFRS 7.B52Disclosure
Disclosure of offsetting of financial
assets [line items]
Net financial assets subject to
offsetting, enforceable master netting arrangements or similar agreements
[abstract]
Net financial assets subject to
offsetting, enforceable master netting arrangements or similar agreements
in statement of financial position [abstract]
Gross financial assets subject to
offsetting, enforceable master netting arrangements or similar
agreements
IFRS 7.13C aDisclosure
Gross financial liabilities set off
against financial assets subject to offsetting, enforceable master netting
arrangements or similar agreements
IFRS 7.13C bDisclosure
Net financial assets subject to
offsetting, enforceable master netting arrangements or similar agreements
in statement of financial position
IFRS 7.13C cDisclosure
Amounts subject to enforceable master
netting arrangement or similar agreement not set off against financial
assets [abstract]
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.IG40DExample
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.IG40DExample
Total amounts subject to enforceable
master netting arrangement or similar agreement not set off against
financial assets
IFRS 7.13C dDisclosure
Net financial assets subject to
offsetting, enforceable master netting arrangements or similar
agreements
IFRS 7.13C eDisclosure
Description of rights of set-off
associated with financial assets subject to enforceable master netting
arrangement or similar agreement
IFRS 7.13EDisclosure
Description of measurement differences
for financial assets subject to offsetting, enforceable master netting
arrangements or similar agreements
IFRS 7.B42Disclosure
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.B46Disclosure
Disclosure of offsetting of financial
liabilities [text block]
IFRS 7.13CDisclosure
Disclosure of offsetting of financial
liabilities [abstract]
Disclosure of offsetting of financial
liabilities [table]
IFRS 7.13CDisclosure
Types of financial liabilities
[axis]
IFRS 7.B51Disclosure,
IFRS 7.B52Disclosure
Financial liabilities, type
[member]
IFRS 7.B51Disclosure,
IFRS 7.B52Disclosure
Counterparties [axis]
IFRS 7.B52Disclosure
Counterparties [member]
IFRS 7.B52Disclosure
Individually insignificant
counterparties [member]
IFRS 7.B52Disclosure
Disclosure of offsetting of financial
liabilities [line items]
Net financial liabilities subject to
offsetting, enforceable master netting arrangements or similar agreements
[abstract]
Net financial liabilities subject to
offsetting, enforceable master netting arrangements or similar agreements
in statement of financial position [abstract]
Gross financial liabilities subject to
offsetting, enforceable master netting arrangements or similar
agreements
IFRS 7.13C aDisclosure
Gross financial assets set off against
financial liabilities subject to offsetting, enforceable master netting
arrangements or similar agreements
IFRS 7.13C bDisclosure
Net financial liabilities subject to
offsetting, enforceable master netting arrangements or similar agreements
in statement of financial position
IFRS 7.13C cDisclosure
Amounts subject to enforceable master
netting arrangement or similar agreement not set off against financial
liabilities [abstract]
Financial instruments subject to
enforceable master netting arrangement or similar agreement not set off
against financial liabilities
IFRS 7.IG40DExample,
IFRS 7.13C d (i)Example
Cash collateral pledged subject to
enforceable master netting arrangement or similar agreement not set off
against financial liabilities
IFRS 7.IG40DExample,
IFRS 7.13C d (ii)Example
Total amounts subject to enforceable
master netting arrangement or similar agreement not set off against
financial liabilities
IFRS 7.13C dDisclosure
Net financial liabilities subject to
offsetting, enforceable master netting arrangements or similar
agreements
IFRS 7.13C eDisclosure
Description of rights of set-off
associated with financial liabilities subject to enforceable master
netting arrangement or similar agreement
IFRS 7.13EDisclosure
Description of measurement differences
for financial liabilities subject to offsetting, enforceable master
netting arrangements or similar agreements
IFRS 7.B42Disclosure
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.B46Disclosure
Financial assets pledged as collateral
for liabilities or contingent liabilities
IFRS 7.14 aDisclosure
Description of terms and conditions of
financial assets pledged as collateral for liabilities or contingent
liabilities
IFRS 7.14 bDisclosure
Collateral held permitted to be sold or
repledged in absence of default by owner of collateral, at fair
value
IFRS 7.15 aDisclosure
Collateral sold or repledged in absence
of default by owner of collateral, at fair value
IFRS 7.15 bDisclosure
Explanation of whether entity has
obligation to return collateral sold or repledged in absence of default by
owner of collateral
IFRS 7.15 bDisclosure
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 cDisclosure
Description of compound financial
instruments with multiple embedded derivatives
IFRS 7.17Disclosure
Description of details of defaults during
period of principal, interest, sinking fund, or redemption terms of loans
payable
IFRS 7.18 aDisclosure
Loans payable in default
IFRS 7.18 bDisclosure
Explanation of whether default was
remedied or terms of loans payable were renegotiated before financial
statements were authorised for issue
IFRS 7.18 cDisclosure
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 7.19Disclosure
Loans payable in breach which permitted
lender to demand accelerated repayment
IFRS 7.19Disclosure
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 7.19Disclosure
Income, expense, gains or losses of
financial instruments [abstract]
Gains (losses) on financial instruments
[abstract]
Gains (losses) on financial assets at
fair value through profit or loss, designated upon initial recognition or
subsequently
IFRS 7.20 a (i)Disclosure
Gains (losses) on 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, mandatorily measured at fair
value
Total gains (losses) on financial assets
at fair value through profit or loss
IFRS 7.20 a (i)Disclosure
Gains (losses) on financial liabilities
at fair value through profit or loss, designated upon initial recognition
or subsequently
IFRS 7.20 a (i)Disclosure
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
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
Gains (losses) on financial liabilities
at fair value through profit or loss, classified as held for
trading
IFRS 7.20 a (i)Disclosure
Total gains (losses) on financial
liabilities at fair value through profit or loss
IFRS 7.20 a (i)Disclosure
Gains (losses) on held-to-maturity
investments
Gains (losses) on loans and
receivables
Gains (losses) on available-for-sale
financial assets
Gains (losses) on remeasuring
available-for-sale financial assets, before tax
Reclassification adjustments on
available-for-sale financial assets, before tax
Gains (losses) on financial liabilities
at amortised cost
IFRS 7.20 a (v)Disclosure
Gains (losses) on financial assets at
amortised cost
Other comprehensive income, before tax,
gains (losses) from investments in equity instruments
Other comprehensive income, before tax,
financial assets measured at fair value through other comprehensive
income
Gains (losses) on financial assets
measured at fair value through other comprehensive income, before
tax
Reclassification adjustments on financial
assets measured at fair value through other comprehensive income, before
tax
Interest income and interest expense for
financial assets or financial liabilities not at fair value through profit
or loss [abstract]
Interest income for financial assets not
at fair value through profit or loss
Interest expense for financial
liabilities not at fair value through profit or loss
IFRS 7.20 bDisclosure
Interest revenue for financial assets
measured at amortised cost
Interest revenue for financial assets
measured at fair value through other comprehensive income
Fee income and expense
[abstract]
Fee income (expense) arising from
financial assets or financial liabilities not at fair value through profit
or loss
Fee income (expense) arising from trust
and fiduciary activities
IFRS 7.20 c (ii)Disclosure
Fee income arising from financial assets
not at fair value through profit or loss
Fee expense arising from financial
liabilities not at fair value through profit or loss
Interest income on impaired financial
assets accrued [abstract]
Interest income on impaired financial
assets accrued
Gain (loss) arising from derecognition of
financial assets measured at amortised cost [abstract]
Gains arising from derecognition of
financial assets measured at amortised cost
Losses arising from derecognition of
financial assets measured at amortised cost
Net gain (loss) arising from
derecognition of financial assets measured at amortised cost
IAS 1.82 aaDisclosure
Description of reason for derecognition
of financial assets measured at amortised cost
Disclosure of hedge accounting [text
block]
Disclosure of detailed information about
hedges [text block]
Disclosure of detailed information about
hedges [abstract]
Disclosure of detailed information about
hedges [table]
Types of hedges [axis]
Hedges [member]
Fair value hedges [member]
Cash flow hedges [member]
Hedges of net investment in foreign
operations [member]
Disclosure of detailed information about
hedges [line items]
Description of type of hedge
Description of financial instruments
designated as hedging instruments
Financial instruments designated as
hedging instruments, at fair value
Description of nature of risks being
hedged
Description of periods when cash flows
expected to occur
Description of periods when cash flows
affect profit or loss
Description of forecast transactions for
which hedge accounting had been used in previous period but which are no
longer expected to occur
Gains (losses) on hedging instrument,
fair value hedges
Gains (losses) on hedged item
attributable to hedged risk, fair value hedges
Gains (losses) on ineffectiveness of cash
flow hedges recognised in profit or loss
Gains (losses) on ineffectiveness of
hedges of net investments in foreign operations recognised in profit or
loss
Disclosure of general hedge accounting
[text block]
Description of cross-reference to
disclosures about hedge accounting presented outside financial
statements
Disclosure of risk management strategy
related to hedge accounting [text block]
Disclosure of risk management strategy
related to hedge accounting [abstract]
Disclosure of risk management strategy
related to hedge accounting [table]
Types of risks [axis]
Risks [member]
Credit risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure
Liquidity risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure
Market risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Currency risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective
2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
Effective
2021-01-01 IFRS 17.127Disclosure
Other price risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.127Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Equity price risk [member]
IFRS 7.40 aExample,
IFRS 7.IG32Example
Commodity price risk [member]
IFRS 7.IG32Example,
IFRS 7.40 aExample
Prepayment risk [member]
IFRS 7.IG32Example,
IFRS 7.40 aExample
Residual value risk [member]
IFRS 7.IG32Example,
IFRS 7.40 aExample
Risk diversification effect
[member]
IFRS 7.32Common
practice
Disclosure of risk management strategy
related to hedge accounting [line items]
Explanation of risk management strategy
related to hedge accounting [text block]
Description of hedging instruments used
to hedge risk exposures and how they are used
Description of how entity determines
economic relationship between hedged item and hedging instrument for
purpose of assessing hedge effectiveness
Description of how entity establishes
hedge ratio and what sources of hedge ineffectiveness are
Information about how entity determined
risk component designated as hedged item [text block]
Information about how designated risk
component relates to hedged item in its entirety [text block]
Information about ultimate risk
management strategy in relation to hedging relationships that entity
frequently resets
Description of how entity reflects its
risk management strategy by using hedge accounting and designating hedging
relationships that it frequently resets
Indication of how frequently hedging
relationships are discontinued and restarted
Description of fact and reason why
volume of hedging relationships to which exemption in IFRS 7.23C applies
is unrepresentative of normal volumes
Disclosure of information about terms and
conditions of hedging instruments and how they affect future cash flows
[text block]
Disclosure of information about terms and
conditions of hedging instruments and how they affect future cash flows
[abstract]
Disclosure of information about terms and
conditions of hedging instruments and how they affect future cash flows
[table]
Types of risks [axis]
Risks [member]
Credit risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure
Liquidity risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure
Market risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Currency risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective
2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
Effective
2021-01-01 IFRS 17.127Disclosure
Other price risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.127Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Equity price risk [member]
IFRS 7.40 aExample,
IFRS 7.IG32Example
Commodity price risk [member]
IFRS 7.IG32Example,
IFRS 7.40 aExample
Prepayment risk [member]
IFRS 7.IG32Example,
IFRS 7.40 aExample
Residual value risk [member]
IFRS 7.IG32Example,
IFRS 7.40 aExample
Risk diversification effect
[member]
IFRS 7.32Common
practice
Hedging instruments [axis]
Hedging instruments [member]
Maturity [axis]
Aggregated time bands [member]
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Effective
2018-01-01 IFRS 15.120 b (i)Disclosure,
Effective
2018-01-01 IFRS 7.23B aDisclosure,
Effective 2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B35Example, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.56 aDisclosure,
IAS 1.61Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 7.23B aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 15.120 b (i)Disclosure
Not later than one year
[member]
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.61 aDisclosure, Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Not later than three months
[member]
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IFRS 7.IG28 aExample,
Expiry date
2018-01-01 IFRS 7.37 aExample,
Expiry date
2021-01-01 IFRS 7.37 aExample, Expiry
date
2021-01-01 IFRS 7.IG28 aExample
Not later than one month
[member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B35 aExample,
IFRS 7.B11 aExample
Later than one month and not later than
three months [member]
IFRS 7.B35 bExample,
IFRS 7.B11 bExample, Effective
2019-01-01 IFRS 7.IG31AExample
Later than three months and not later
than one year [member]
IFRS 7.B11 cExample
Later than three months and not later
than six months [member]
IFRS 7.B35 cExample,
Expiry date
2018-01-01 IFRS 7.37 aExample,
Expiry date
2018-01-01 IFRS 7.IG28 bExample,
Effective 2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example, Expiry date
2021-01-01 IFRS 7.IG28 bExample, Expiry
date
2021-01-01 IFRS 7.37 aExample
Later than six months and not later than
one year [member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B35 dExample,
IFRS 7.B11Example, Expiry date
2018-01-01 IFRS 7.IG28 cExample,
Expiry date
2018-01-01 IFRS 7.37 aExample,
Expiry date
2021-01-01 IFRS 7.IG28 cExample, Expiry
date
2021-01-01 IFRS 7.37 aExample
Later than one year [member]
Later than one year and not later than
five years [member]
Expiry date
2019-01-01 IAS 17.47 a (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.56 a (ii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.35 a (ii)Disclosure,
IFRS 7.B11 dExample
Later than one year and not later than
three years [member]
IFRS 7.B11Example,
IFRS 7.B35 eExample, Effective
2019-01-01 IFRS 7.IG31AExample
Later than one year and not later than
two years [member]
IAS 1.112 cCommon practice,
Effective 2019-01-01 IFRS 16.94Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than two years and not later than
three years [member]
Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than three years and not later
than five years [member]
IFRS 7.B35 fExample,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Later than three years and not later
than four years [member]
IAS 1.112 cCommon practice,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than four years and not later than
five years [member]
Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, IAS 1.112 cCommon
practice, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than five years [member]
Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than five years and not later than
ten years [member]
IFRS 7.B11Example,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 7.IG31AExample
Later than five years and not later than
seven years [member]
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Later than seven years and not later
than ten years [member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example
Later than ten years [member]
IAS 1.112 cCommon practice,
Effective 2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example
Later than ten years and not later than
fifteen years [member]
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Later than fifteen years and not later
than twenty years [member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example
Later than twenty years and not later
than twenty-five years [member]
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Disclosure of information about terms and
conditions of hedging instruments and how they affect future cash flows
[line items]
Nominal amount of hedging
instrument
Average price of hedging
instrument
Average rate of hedging
instrument
Description of sources of hedge
ineffectiveness expected to affect hedging relationship
Description of sources of hedge
ineffectiveness that emerged in hedging relationship
Explanation of hedge ineffectiveness
resulting from sources that emerged in hedging relationship
Description of forecast transactions for
which hedge accounting had been used in previous period but which are no
longer expected to occur
Disclosure of detailed information about
hedging instruments [text block]
Disclosure of detailed information about
hedging instruments [abstract]
Disclosure of detailed information about
hedging instruments [table]
Types of risks [axis]
Risks [member]
Credit risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure
Liquidity risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure
Market risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Currency risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective
2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
Effective
2021-01-01 IFRS 17.127Disclosure
Other price risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.127Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Equity price risk [member]
IFRS 7.40 aExample,
IFRS 7.IG32Example
Commodity price risk [member]
IFRS 7.IG32Example,
IFRS 7.40 aExample
Prepayment risk [member]
IFRS 7.IG32Example,
IFRS 7.40 aExample
Residual value risk [member]
IFRS 7.IG32Example,
IFRS 7.40 aExample
Risk diversification effect
[member]
IFRS 7.32Common
practice
Types of hedges [axis]
Hedges [member]
Fair value hedges [member]
Cash flow hedges [member]
Hedges of net investment in foreign
operations [member]
Hedging instruments [axis]
Hedging instruments [member]
Disclosure of detailed information about
hedging instruments [line items]
Hedging instrument, assets
Hedging instrument, liabilities
Description of line item in statement of
financial position that includes hedging instrument
Gain (loss) on change in fair value of
hedging instrument used as basis for recognising hedge
ineffectiveness
Nominal amount of hedging
instrument
Disclosure of detailed information about
hedged items [text block]
Disclosure of detailed information about
hedged items [abstract]
Disclosure of detailed information about
hedged items [table]
Types of risks [axis]
Risks [member]
Credit risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure
Liquidity risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure
Market risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Currency risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective
2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
Effective
2021-01-01 IFRS 17.127Disclosure
Other price risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.127Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Equity price risk [member]
IFRS 7.40 aExample,
IFRS 7.IG32Example
Commodity price risk [member]
IFRS 7.IG32Example,
IFRS 7.40 aExample
Prepayment risk [member]
IFRS 7.IG32Example,
IFRS 7.40 aExample
Residual value risk [member]
IFRS 7.IG32Example,
IFRS 7.40 aExample
Risk diversification effect
[member]
IFRS 7.32Common
practice
Types of hedges [axis]
Hedges [member]
Fair value hedges [member]
Cash flow hedges [member]
Hedges of net investment in foreign
operations [member]
Hedged items [axis]
Hedged items [member]
Disclosure of detailed information about
hedged items [line items]
Hedged item, assets
Hedged item, liabilities
Accumulated fair value hedge adjustment
on hedged item included in carrying amount, assets
Accumulated fair value hedge adjustment
on hedged item included in carrying amount, liabilities
Description of line item in statement of
financial position that includes hedged item
Gain (loss) on change in fair value of
hedged item used as basis for recognising hedge ineffectiveness
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
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
Reserve of cash flow hedges, continuing
hedges
Reserve of exchange differences on
translation, continuing hedges
Reserve of cash flow hedges, hedging
relationships for which hedge accounting is no longer applied
Reserve of exchange differences on
translation, hedging relationships for which hedge accounting is no longer
applied
Disclosure of information about amounts
that affected statement of comprehensive income as result of hedge
accounting [text block]
Disclosure of information about amounts
that affected statement of comprehensive income as result of hedge
accounting [abstract]
Disclosure of information about amounts
that affected statement of comprehensive income as result of hedge
accounting [table]
Types of risks [axis]
Risks [member]
Credit risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure
Liquidity risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure
Market risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Currency risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective
2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
Effective
2021-01-01 IFRS 17.127Disclosure
Other price risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.127Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Equity price risk [member]
IFRS 7.40 aExample,
IFRS 7.IG32Example
Commodity price risk [member]
IFRS 7.IG32Example,
IFRS 7.40 aExample
Prepayment risk [member]
IFRS 7.IG32Example,
IFRS 7.40 aExample
Residual value risk [member]
IFRS 7.IG32Example,
IFRS 7.40 aExample
Risk diversification effect
[member]
IFRS 7.32Common
practice
Types of hedges [axis]
Hedges [member]
Fair value hedges [member]
Cash flow hedges [member]
Hedges of net investment in foreign
operations [member]
Disclosure of information about amounts
that affected statement of comprehensive income as result of hedge
accounting [line items]
Gain (loss) on hedge ineffectiveness
[abstract]
Gain (loss) on hedge ineffectiveness
recognised in profit or loss
Gain (loss) on hedge ineffectiveness
recognised in other comprehensive income
Total gain (loss) on hedge
ineffectiveness
Description of line item in statement of
comprehensive income that includes recognised hedge
ineffectiveness
Gains (losses) on cash flow hedges, net
of tax
Gains (losses) on hedges of net
investments in foreign operations, net of tax
IAS 1.91 aDisclosure,
IAS 39.102 aDisclosure, Effective
2018-01-01 IFRS 7.24E aDisclosure,
Effective
2018-01-01 IFRS 7.24C b (i)Disclosure,
Effective
2018-01-01 IFRS 9.6.5.13 aDisclosure,
IFRS 7.24E aDisclosure,
IFRS 7.24C b (i)Disclosure,
IFRS 9.6.5.13 aDisclosure
Reclassification adjustments on cash
flow hedges, net of tax
Reclassification adjustments on cash
flow hedges for which hedged future cash flows are no longer expected to
occur, net of tax
Reclassification adjustments on cash
flow hedges for which hedged item affected profit or loss, net of
tax
Reclassification adjustments on hedges
of net investments in foreign operations, net of tax
Description of line item in statement of
comprehensive income that includes reclassification adjustments
Hedging gains (losses) for hedge of
group of items with offsetting risk positions
Disclosure of information about credit
exposures designated as measured at fair value through profit or loss
[text block]
Disclosure of information about credit
exposures designated as measured at fair value through profit or loss
[abstract]
Disclosure of information about credit
exposures designated as measured at fair value through profit or loss
[table]
Financial instruments measured at fair
value through profit or loss because credit derivative is used to manage
credit risk [axis]
Financial instruments measured at fair
value through profit or loss because credit derivative is used to manage
credit risk [member]
Disclosure of information about credit
exposures designated as measured at fair value through profit or loss
[line items]
Reconciliation of nominal amount of
credit derivative [abstract]
Credit derivative, nominal amount at
beginning of period
Changes in nominal amount of credit
derivative [abstract]
Total increase (decrease) in credit
derivative, nominal amount
Credit derivative, nominal amount at end
of period
Reconciliation of fair value of credit
derivative [abstract]
Credit derivative, fair value at
beginning of period
Changes in fair value of credit
derivative [abstract]
Total increase (decrease) in credit
derivative, fair value
Credit derivative, fair value at end of
period
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
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
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
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
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]
Description of fact that fair value
information has not been disclosed because fair value of instruments
cannot be measured reliably
Description of financial instruments,
their carrying amount, and explanation of why fair value cannot be
measured reliably
Information about market for financial
instruments
Information about whether and how entity
intends to dispose of financial instruments
Explanation of fact that financial
instruments whose fair value previously could not be reliably measured are
derecognised
Financial instruments whose fair value
previously could not be reliably measured at time of
derecognition
Gain (loss) recognised on derecognition
of financial instruments whose fair value previously could not be reliably
measured
Description of cross-reference to
disclosures about nature and extent of risks arising from financial
instruments
IFRS 7.B6Disclosure
Disclosure of nature and extent of risks
arising from financial instruments [text block]
IFRS 7.31Disclosure
Disclosure of nature and extent of risks
arising from financial instruments [abstract]
Disclosure of nature and extent of risks
arising from financial instruments [table]
IFRS 7.33Disclosure,
IFRS 7.34Disclosure
Types of risks [axis]
Risks [member]
Credit risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure
Liquidity risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure
Market risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Currency risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective
2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
Effective
2021-01-01 IFRS 17.127Disclosure
Other price risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.127Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Equity price risk [member]
IFRS 7.40 aExample,
IFRS 7.IG32Example
Commodity price risk [member]
IFRS 7.IG32Example,
IFRS 7.40 aExample
Prepayment risk [member]
IFRS 7.IG32Example,
IFRS 7.40 aExample
Residual value risk [member]
IFRS 7.IG32Example,
IFRS 7.40 aExample
Risk diversification effect
[member]
IFRS 7.32Common
practice
Disclosure of nature and extent of risks
arising from financial instruments [line items]
Description of exposure to risk
IFRS 7.33 aDisclosure
Description of objectives, policies and
processes for managing risk
IFRS 7.33 bDisclosure
Methods used to measure risk
IFRS 7.33 bDisclosure
Description of changes in exposure to
risk
IFRS 7.33 cDisclosure
Description of changes in objectives,
policies and processes for managing risk
IFRS 7.33 cDisclosure
Description of changes in methods used to
measure risk
IFRS 7.33 cDisclosure
Summary quantitative data about entity's
exposure to risk [text block]
IFRS 7.34 aDisclosure
Description of concentrations of
risk
IFRS 7.34 cDisclosure
Description of how management determines
concentrations
IFRS 7.B8 aDisclosure
Description of shared characteristic for
concentration
IFRS 7.B8 bDisclosure
Risk exposure associated with
instruments sharing characteristic
IFRS 7.B8 cDisclosure
Additional information about entity
exposure to risk
IFRS 7.35Disclosure
Sensitivity analysis for types of market
risk [text block]
IFRS 7.40 aDisclosure
Disclosure of credit risk [text
block]
IAS 1.10 eCommon practice,
Effective 2018-01-01 IFRS 7 - Credit
riskDisclosure, IFRS 7 - Credit
riskDisclosure
Description of cross-reference to
disclosures about credit risk presented outside financial
statements
Explanation of credit risk management
practices and how they relate to recognition and measurement of expected
credit losses [text block]
Information on how entity determined
whether credit risk of financial instruments has increased significantly
since initial recognition
Information about entity's definitions of
default
Information on how instruments were
grouped if expected credit losses were measured on collective
basis
Information on how entity determined that
financial assets are credit-impaired financial assets
Information on entity's write-off
policy
Information on how requirements for
modification of contractual cash flows of financial assets have been
applied
Explanation of inputs, assumptions and
estimation techniques used to apply impairment requirements [text
block]
Description of basis of inputs and
assumptions and estimation techniques used to measure 12-month and
lifetime expected credit losses
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
Description of basis of inputs and
assumptions and estimation techniques used to determine whether financial
asset is credit-impaired financial asset
Description of how forward-looking
information has been incorporated into determination of expected credit
losses
Description of changes in estimation
techniques or significant assumptions made when applying impairment
requirements and reasons for those changes
Disclosure of reconciliation of changes
in loss allowance and explanation of changes in gross carrying amount for
financial instruments [text block]
Disclosure of reconciliation of changes
in loss allowance and explanation of changes in gross carrying amount for
financial instruments [abstract]
Disclosure of reconciliation of changes
in loss allowance and explanation of changes in gross carrying amount for
financial instruments [table]
Classes of financial instruments
[axis]
Financial instruments, class
[member]
Loan commitments [member]
Financial guarantee contracts
[member]
Trade receivables [member]
IAS 1.112 cCommon practice,
Effective
2018-01-01 IFRS 7.35H b (iii)Disclosure,
Effective
2018-01-01 IFRS 7.35M b (iii)Disclosure,
Effective
2018-01-01 IFRS 7.35NExample,
IFRS 7.35NExample,
IFRS 7.35H b (iii)Disclosure,
IFRS 7.35M b (iii)Disclosure
Contract assets [member]
Lease receivables [member]
Mortgages [member]
IFRS 7.IG40BExample,
IFRS 7.6Example, Effective
2018-01-01 IFRS 7.IG20BExample,
IFRS 7.IG20BExample
Loans to consumers [member]
Loans to corporate entities
[member]
IFRS 7.6Example,
IAS 1.112 cCommon practice, Effective
2018-01-01 IFRS 7.IG20CExample,
IFRS 7.IG20CExample
Loans to government [member]
IAS 1.112 cCommon
practice
Type of measurement of expected credit
losses [axis]
Type of measurement of expected credit
losses [member]
12-month expected credit losses
[member]
Lifetime expected credit losses
[member]
Method of assessment of expected credit
losses [axis]
Method of assessment of expected credit
losses [member]
Expected credit losses individually
assessed [member]
Expected credit losses collectively
assessed [member]
Credit impairment of financial
instruments [axis]
Credit impairment of financial
instruments [member]
Financial instruments not
credit-impaired [member]
Financial instruments credit-impaired
[member]
Financial instruments purchased or
originated credit-impaired [member]
Financial instruments credit-impaired
after purchase or origination [member]
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis]
IAS 40.76Disclosure,
IAS 38.118 cDisclosure,
IAS 40.79 cDisclosure,
IAS 41.54 fDisclosure,
IAS 41.50Disclosure, Effective
2018-01-01 IFRS 7.35IDisclosure,
Effective
2018-01-01 IFRS 7.35HDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 eDisclosure,
IAS 38.118 eDisclosure,
IAS 16.73 dDisclosure,
IFRS 3.B67 dDisclosure,
IAS 40.79 dDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Expiry date 2018-01-01 IFRS 7.IG29Common
practice, IFRS 7.35HDisclosure,
Expiry date 2021-01-01 IFRS 7.37 bCommon
practice, IFRS 7.35IDisclosure, Expiry
date 2021-01-01 IFRS 7.IG29Common
practice
Carrying amount [member]
Gross carrying amount [member]
IAS 41.54 fDisclosure,
IAS 40.79 cDisclosure,
IFRS 3.B67 dDisclosure,
IAS 16.73 dDisclosure, Expiry date
2018-01-01 IFRS 7.IG29Common practice,
Expiry date 2019-01-01 IAS 17.32Disclosure,
Effective 2018-01-01 IFRS 7.35MDisclosure,
IAS 38.118 cDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Effective
2018-01-01 IFRS 7.35NExample,
Effective
2018-01-01 IFRS 7.35IDisclosure,
IFRS 7.35NExample,
IFRS 7.35IDisclosure, Expiry date
2021-01-01 IFRS 7.37 bCommon practice,
Expiry date 2021-01-01 IFRS 7.IG29Common
practice,
IFRS 7.35MDisclosure
Accumulated impairment [member]
Disclosure of reconciliation of changes
in loss allowance and explanation of changes in gross carrying amount for
financial instruments [line items]
Financial assets at beginning of
period
Increase (decrease) in financial assets
[abstract]
Increase (decrease) through transfers,
financial assets
Decrease through derecognition,
financial assets
Increase through origination or
purchase, financial assets
Decrease through write-off, financial
assets
Increase (decrease) through changes in
models or risk parameters, financial assets
Increase (decrease) through modification
of contractual cash flows, financial assets
Increase (decrease) through foreign
exchange and other movements, financial assets [abstract]
Increase (decrease) through foreign
exchange, financial assets
Increase (decrease) through other
movements, financial assets
Total increase (decrease) through
foreign exchange and other movements, financial assets
Total increase (decrease) in financial
assets
Financial assets at end of
period
Exposure to credit risk on loan
commitments and financial guarantee contracts at beginning of
period
Increase (decrease) in exposure to
credit risk on loan commitments and financial guarantee contracts
[abstract]
Increase (decrease) through transfers,
exposure to credit risk on loan commitments and financial guarantee
contracts
Decrease through derecognition, exposure
to credit risk on loan commitments and financial guarantee
contracts
Increase through origination or
purchase, exposure to credit risk on loan commitments and financial
guarantee contracts
Increase (decrease) through changes in
models or risk parameters, exposure to credit risk on loan commitments and
financial guarantee contracts
Increase (decrease) through modification
of contractual cash flows, exposure to credit risk on loan commitments and
financial guarantee contracts
Increase (decrease) through foreign
exchange and other movements, exposure to credit risk on loan commitments
and financial guarantee contracts [abstract]
Increase (decrease) through foreign
exchange, exposure to credit risk on loan commitments and financial
guarantee contracts
Increase (decrease) through other
movements, exposure to credit risk on loan commitments and financial
guarantee contracts
Total increase (decrease) through
foreign exchange and other movements, exposure to credit risk on loan
commitments and financial guarantee contracts
Total increase (decrease) in exposure to
credit risk on loan commitments and financial guarantee contracts
Exposure to credit risk on loan
commitments and financial guarantee contracts at end of period
Undiscounted expected credit losses at
initial recognition on purchased or originated credit-impaired financial
assets initially recognised
Explanation of reasons for changes in
loss allowance for financial instruments
Explanation of how significant changes
in gross carrying amount of financial instruments contributed to changes
in loss allowance
Financial assets with contractual cash
flows modified during reporting period while loss allowance measured at
lifetime expected credit losses, amortised cost before
modification
Financial assets with contractual cash
flows modified during reporting period while loss allowance measured at
lifetime expected credit losses, modification gain (loss)
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
Financial assets written off during
reporting period and still subject to enforcement activity, contractual
amount outstanding
Information about groups or portfolios of
financial instruments with particular features that could affect large
portion of that group
Disclosure of credit risk exposure [text
block]
Disclosure of credit risk exposure
[abstract]
Disclosure of credit risk exposure
[table]
External credit grades [axis]
Entity's total for external credit
grades [member]
External credit grades [member]
Internal credit grades [axis]
Entity's total for internal credit
grades [member]
Internal credit grades [member]
Probability of default [axis]
Entity's total for probability of
default [member]
Probability of default [member]
Classes of financial instruments
[axis]
Financial instruments, class
[member]
Loan commitments [member]
Financial guarantee contracts
[member]
Trade receivables [member]
IAS 1.112 cCommon practice,
Effective
2018-01-01 IFRS 7.35H b (iii)Disclosure,
Effective
2018-01-01 IFRS 7.35M b (iii)Disclosure,
Effective
2018-01-01 IFRS 7.35NExample,
IFRS 7.35NExample,
IFRS 7.35H b (iii)Disclosure,
IFRS 7.35M b (iii)Disclosure
Contract assets [member]
Lease receivables [member]
Mortgages [member]
IFRS 7.IG40BExample,
IFRS 7.6Example, Effective
2018-01-01 IFRS 7.IG20BExample,
IFRS 7.IG20BExample
Loans to consumers [member]
Loans to corporate entities
[member]
IFRS 7.6Example,
IAS 1.112 cCommon practice, Effective
2018-01-01 IFRS 7.IG20CExample,
IFRS 7.IG20CExample
Loans to government [member]
IAS 1.112 cCommon
practice
Type of measurement of expected credit
losses [axis]
Type of measurement of expected credit
losses [member]
12-month expected credit losses
[member]
Lifetime expected credit losses
[member]
Method of assessment of expected credit
losses [axis]
Method of assessment of expected credit
losses [member]
Expected credit losses individually
assessed [member]
Expected credit losses collectively
assessed [member]
Credit impairment of financial
instruments [axis]
Credit impairment of financial
instruments [member]
Financial instruments not
credit-impaired [member]
Financial instruments credit-impaired
[member]
Financial instruments purchased or
originated credit-impaired [member]
Financial instruments credit-impaired
after purchase or origination [member]
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis]
IAS 40.76Disclosure,
IAS 38.118 cDisclosure,
IAS 40.79 cDisclosure,
IAS 41.54 fDisclosure,
IAS 41.50Disclosure, Effective
2018-01-01 IFRS 7.35IDisclosure,
Effective
2018-01-01 IFRS 7.35HDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 eDisclosure,
IAS 38.118 eDisclosure,
IAS 16.73 dDisclosure,
IFRS 3.B67 dDisclosure,
IAS 40.79 dDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Expiry date 2018-01-01 IFRS 7.IG29Common
practice, IFRS 7.35HDisclosure,
Expiry date 2021-01-01 IFRS 7.37 bCommon
practice, IFRS 7.35IDisclosure, Expiry
date 2021-01-01 IFRS 7.IG29Common
practice
Carrying amount [member]
Gross carrying amount [member]
IAS 41.54 fDisclosure,
IAS 40.79 cDisclosure,
IFRS 3.B67 dDisclosure,
IAS 16.73 dDisclosure, Expiry date
2018-01-01 IFRS 7.IG29Common practice,
Expiry date 2019-01-01 IAS 17.32Disclosure,
Effective 2018-01-01 IFRS 7.35MDisclosure,
IAS 38.118 cDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Effective
2018-01-01 IFRS 7.35NExample,
Effective
2018-01-01 IFRS 7.35IDisclosure,
IFRS 7.35NExample,
IFRS 7.35IDisclosure, Expiry date
2021-01-01 IFRS 7.37 bCommon practice,
Expiry date 2021-01-01 IFRS 7.IG29Common
practice,
IFRS 7.35MDisclosure
Accumulated impairment [member]
Disclosure of credit risk exposure [line
items]
Financial assets
Exposure to credit risk on loan
commitments and financial guarantee contracts
Disclosure of provision matrix [text
block]
Disclosure of provision matrix
[abstract]
Disclosure of provision matrix
[table]
Classes of financial instruments
[axis]
Financial instruments, class
[member]
Loan commitments [member]
Financial guarantee contracts
[member]
Trade receivables [member]
IAS 1.112 cCommon practice,
Effective
2018-01-01 IFRS 7.35H b (iii)Disclosure,
Effective
2018-01-01 IFRS 7.35M b (iii)Disclosure,
Effective
2018-01-01 IFRS 7.35NExample,
IFRS 7.35NExample,
IFRS 7.35H b (iii)Disclosure,
IFRS 7.35M b (iii)Disclosure
Contract assets [member]
Lease receivables [member]
Mortgages [member]
IFRS 7.IG40BExample,
IFRS 7.6Example, Effective
2018-01-01 IFRS 7.IG20BExample,
IFRS 7.IG20BExample
Loans to consumers [member]
Loans to corporate entities
[member]
IFRS 7.6Example,
IAS 1.112 cCommon practice, Effective
2018-01-01 IFRS 7.IG20CExample,
IFRS 7.IG20CExample
Loans to government [member]
IAS 1.112 cCommon
practice
Past due status [axis]
Past due status [member]
Current [member]
Later than one month and not later than
two months [member]
Later than two months and not later than
three months [member]
Later than three months
[member]
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis]
IAS 40.76Disclosure,
IAS 38.118 cDisclosure,
IAS 40.79 cDisclosure,
IAS 41.54 fDisclosure,
IAS 41.50Disclosure, Effective
2018-01-01 IFRS 7.35IDisclosure,
Effective
2018-01-01 IFRS 7.35HDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 eDisclosure,
IAS 38.118 eDisclosure,
IAS 16.73 dDisclosure,
IFRS 3.B67 dDisclosure,
IAS 40.79 dDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Expiry date 2018-01-01 IFRS 7.IG29Common
practice, IFRS 7.35HDisclosure,
Expiry date 2021-01-01 IFRS 7.37 bCommon
practice, IFRS 7.35IDisclosure, Expiry
date 2021-01-01 IFRS 7.IG29Common
practice
Carrying amount [member]
Gross carrying amount [member]
IAS 41.54 fDisclosure,
IAS 40.79 cDisclosure,
IFRS 3.B67 dDisclosure,
IAS 16.73 dDisclosure, Expiry date
2018-01-01 IFRS 7.IG29Common practice,
Expiry date 2019-01-01 IAS 17.32Disclosure,
Effective 2018-01-01 IFRS 7.35MDisclosure,
IAS 38.118 cDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Effective
2018-01-01 IFRS 7.35NExample,
Effective
2018-01-01 IFRS 7.35IDisclosure,
IFRS 7.35NExample,
IFRS 7.35IDisclosure, Expiry date
2021-01-01 IFRS 7.37 bCommon practice,
Expiry date 2021-01-01 IFRS 7.IG29Common
practice,
IFRS 7.35MDisclosure
Accumulated impairment [member]
Disclosure of provision matrix [line
items]
Financial assets
Expected credit loss rate
Disclosure of financial assets that are
either past due or impaired [text block]
Disclosure of financial assets that are
either past due or impaired [abstract]
Disclosure of financial assets that are
either past due or impaired [table]
Classes of financial assets
[axis]
IFRS 7.6Disclosure, Effective on
first application of IFRS
9 IFRS 4.39L bDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure
Financial assets, class
[member]
Effective on first application of IFRS
9 IFRS 4.39L bDisclosure,
IFRS 7.6Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure
Financial assets at amortised cost,
class [member]
IFRS 7.B2 aDisclosure
Mortgages [member]
IFRS 7.IG40BExample,
IFRS 7.6Example, Effective
2018-01-01 IFRS 7.IG20BExample,
IFRS 7.IG20BExample
Loans to consumers [member]
Loans to corporate entities
[member]
IFRS 7.6Example,
IAS 1.112 cCommon practice, Effective
2018-01-01 IFRS 7.IG20CExample,
IFRS 7.IG20CExample
Loans to government [member]
IAS 1.112 cCommon
practice
Trade receivables [member]
IAS 1.112 cCommon practice,
Effective
2018-01-01 IFRS 7.35H b (iii)Disclosure,
Effective
2018-01-01 IFRS 7.35M b (iii)Disclosure,
Effective
2018-01-01 IFRS 7.35NExample,
IFRS 7.35NExample,
IFRS 7.35H b (iii)Disclosure,
IFRS 7.35M b (iii)Disclosure
Financial assets at fair value, class
[member]
IFRS 7.B2 aDisclosure
Trading securities [member]
IFRS 7.IG40BExample,
IFRS 7.6Example
Derivatives [member]
IFRS 7.IG40BExample,
IFRS 13.IE60Example, IFRS 13.94Example,
IFRS 7.6Example
Option contract [member]
IAS 1.112 cCommon
practice
Futures contract [member]
IAS 1.112 cCommon
practice
Swap contract [member]
IAS 1.112 cCommon
practice
Currency swap contract [member]
IAS 1.112 cCommon
practice
Interest rate swap contract
[member]
IAS 1.112 cCommon
practice
Forward contract [member]
IAS 1.112 cCommon
practice
Equity investments [member]
IFRS 7.6Example,
IFRS 7.IG40BExample
Financial assets outside scope of IFRS
7, class [member]
IFRS 7.B2 bDisclosure
Impairment of financial assets
[axis]
Entity's total for impairment of
financial assets [member]
Financial assets neither past due nor
impaired [member]
Financial assets past due but not
impaired [member]
Financial assets impaired
[member]
Financial assets individually assessed
for credit losses [member]
Financial assets collectively assessed
for credit losses [member]
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis]
IAS 40.76Disclosure,
IAS 38.118 cDisclosure,
IAS 40.79 cDisclosure,
IAS 41.54 fDisclosure,
IAS 41.50Disclosure, Effective
2018-01-01 IFRS 7.35IDisclosure,
Effective
2018-01-01 IFRS 7.35HDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 eDisclosure,
IAS 38.118 eDisclosure,
IAS 16.73 dDisclosure,
IFRS 3.B67 dDisclosure,
IAS 40.79 dDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Expiry date 2018-01-01 IFRS 7.IG29Common
practice, IFRS 7.35HDisclosure,
Expiry date 2021-01-01 IFRS 7.37 bCommon
practice, IFRS 7.35IDisclosure, Expiry
date 2021-01-01 IFRS 7.IG29Common
practice
Carrying amount [member]
Gross carrying amount [member]
IAS 41.54 fDisclosure,
IAS 40.79 cDisclosure,
IFRS 3.B67 dDisclosure,
IAS 16.73 dDisclosure, Expiry date
2018-01-01 IFRS 7.IG29Common practice,
Expiry date 2019-01-01 IAS 17.32Disclosure,
Effective 2018-01-01 IFRS 7.35MDisclosure,
IAS 38.118 cDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Effective
2018-01-01 IFRS 7.35NExample,
Effective
2018-01-01 IFRS 7.35IDisclosure,
IFRS 7.35NExample,
IFRS 7.35IDisclosure, Expiry date
2021-01-01 IFRS 7.37 bCommon practice,
Expiry date 2021-01-01 IFRS 7.IG29Common
practice,
IFRS 7.35MDisclosure
Accumulated impairment [member]
Past due status [axis]
Past due status [member]
Current [member]
Later than one month and not later than
two months [member]
Later than two months and not later than
three months [member]
Later than three months
[member]
Disclosure of financial assets that are
either past due or impaired [line items]
Financial assets
Analysis of age of financial assets that
are past due but not impaired [text block]
Analysis of financial assets that are
individually determined to be impaired [text block]
Description of collateral held and other
credit enhancements, financial assets that are individually determined to
be impaired
Financial assets that are individually
determined to be impaired, fair value of collateral held and other credit
enhancements
Description of nature of assets obtained
by taking possession of collateral or calling on other credit
enhancements
IFRS 7.38 aDisclosure
Assets obtained by taking possession of
collateral or calling on other credit enhancements
IFRS 7.38 aDisclosure
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 bDisclosure
Disclosure of maturity analysis for
non-derivative financial liabilities [text block]
IFRS 7.39 aDisclosure
Disclosure of maturity analysis for
non-derivative financial liabilities [abstract]
Disclosure of maturity analysis for
non-derivative financial liabilities [table]
IFRS 7.39 aDisclosure
Maturity [axis]
Aggregated time bands [member]
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Effective
2018-01-01 IFRS 15.120 b (i)Disclosure,
Effective
2018-01-01 IFRS 7.23B aDisclosure,
Effective 2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B35Example, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.56 aDisclosure,
IAS 1.61Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 7.23B aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 15.120 b (i)Disclosure
Not later than one year
[member]
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.61 aDisclosure, Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Not later than three months
[member]
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IFRS 7.IG28 aExample,
Expiry date
2018-01-01 IFRS 7.37 aExample,
Expiry date
2021-01-01 IFRS 7.37 aExample, Expiry
date
2021-01-01 IFRS 7.IG28 aExample
Not later than one month
[member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B35 aExample,
IFRS 7.B11 aExample
Later than one month and not later than
three months [member]
IFRS 7.B35 bExample,
IFRS 7.B11 bExample, Effective
2019-01-01 IFRS 7.IG31AExample
Later than three months and not later
than one year [member]
IFRS 7.B11 cExample
Later than three months and not later
than six months [member]
IFRS 7.B35 cExample,
Expiry date
2018-01-01 IFRS 7.37 aExample,
Expiry date
2018-01-01 IFRS 7.IG28 bExample,
Effective 2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example, Expiry date
2021-01-01 IFRS 7.IG28 bExample, Expiry
date
2021-01-01 IFRS 7.37 aExample
Later than six months and not later than
one year [member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B35 dExample,
IFRS 7.B11Example, Expiry date
2018-01-01 IFRS 7.IG28 cExample,
Expiry date
2018-01-01 IFRS 7.37 aExample,
Expiry date
2021-01-01 IFRS 7.IG28 cExample, Expiry
date
2021-01-01 IFRS 7.37 aExample
Later than one year [member]
Later than one year and not later than
five years [member]
Expiry date
2019-01-01 IAS 17.47 a (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.56 a (ii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.35 a (ii)Disclosure,
IFRS 7.B11 dExample
Later than one year and not later than
three years [member]
IFRS 7.B11Example,
IFRS 7.B35 eExample, Effective
2019-01-01 IFRS 7.IG31AExample
Later than one year and not later than
two years [member]
IAS 1.112 cCommon practice,
Effective 2019-01-01 IFRS 16.94Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than two years and not later than
three years [member]
Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than three years and not later
than five years [member]
IFRS 7.B35 fExample,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Later than three years and not later
than four years [member]
IAS 1.112 cCommon practice,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than four years and not later than
five years [member]
Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, IAS 1.112 cCommon
practice, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than five years [member]
Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than five years and not later than
ten years [member]
IFRS 7.B11Example,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 7.IG31AExample
Later than five years and not later than
seven years [member]
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Later than seven years and not later
than ten years [member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example
Later than ten years [member]
IAS 1.112 cCommon practice,
Effective 2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example
Later than ten years and not later than
fifteen years [member]
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Later than fifteen years and not later
than twenty years [member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example
Later than twenty years and not later
than twenty-five years [member]
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Disclosure of maturity analysis for
non-derivative financial liabilities [line items]
Non-derivative financial liabilities,
undiscounted cash flows
IFRS 7.39 aDisclosure
Gross finance lease obligations
Expiry date
2019-01-01 IFRS 7.B11D aExample
Gross lease liabilities
Effective
2019-01-01 IFRS 16.58Disclosure, Effective
2019-01-01 IFRS 7.B11D aExample
Bank borrowings, undiscounted cash
flows
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11DExample
Trade and other payables, undiscounted
cash flows
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11DExample
Bonds issued, undiscounted cash
flows
IFRS 7.B11DExample, Effective
2019-01-01 IFRS 7.IG31AExample
Disclosure of maturity analysis for
derivative financial liabilities [text block]
IFRS 7.39 bDisclosure
Disclosure of maturity analysis for
derivative financial liabilities [abstract]
Disclosure of maturity analysis for
derivative financial liabilities [table]
IFRS 7.39 bDisclosure
Maturity [axis]
Aggregated time bands [member]
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Effective
2018-01-01 IFRS 15.120 b (i)Disclosure,
Effective
2018-01-01 IFRS 7.23B aDisclosure,
Effective 2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B35Example, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.56 aDisclosure,
IAS 1.61Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 7.23B aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 15.120 b (i)Disclosure
Not later than one year
[member]
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.61 aDisclosure, Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Not later than three months
[member]
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IFRS 7.IG28 aExample,
Expiry date
2018-01-01 IFRS 7.37 aExample,
Expiry date
2021-01-01 IFRS 7.37 aExample, Expiry
date
2021-01-01 IFRS 7.IG28 aExample
Not later than one month
[member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B35 aExample,
IFRS 7.B11 aExample
Later than one month and not later than
three months [member]
IFRS 7.B35 bExample,
IFRS 7.B11 bExample, Effective
2019-01-01 IFRS 7.IG31AExample
Later than three months and not later
than one year [member]
IFRS 7.B11 cExample
Later than three months and not later
than six months [member]
IFRS 7.B35 cExample,
Expiry date
2018-01-01 IFRS 7.37 aExample,
Expiry date
2018-01-01 IFRS 7.IG28 bExample,
Effective 2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example, Expiry date
2021-01-01 IFRS 7.IG28 bExample, Expiry
date
2021-01-01 IFRS 7.37 aExample
Later than six months and not later than
one year [member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B35 dExample,
IFRS 7.B11Example, Expiry date
2018-01-01 IFRS 7.IG28 cExample,
Expiry date
2018-01-01 IFRS 7.37 aExample,
Expiry date
2021-01-01 IFRS 7.IG28 cExample, Expiry
date
2021-01-01 IFRS 7.37 aExample
Later than one year [member]
Later than one year and not later than
five years [member]
Expiry date
2019-01-01 IAS 17.47 a (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.56 a (ii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.35 a (ii)Disclosure,
IFRS 7.B11 dExample
Later than one year and not later than
three years [member]
IFRS 7.B11Example,
IFRS 7.B35 eExample, Effective
2019-01-01 IFRS 7.IG31AExample
Later than one year and not later than
two years [member]
IAS 1.112 cCommon practice,
Effective 2019-01-01 IFRS 16.94Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than two years and not later than
three years [member]
Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than three years and not later
than five years [member]
IFRS 7.B35 fExample,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Later than three years and not later
than four years [member]
IAS 1.112 cCommon practice,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than four years and not later than
five years [member]
Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, IAS 1.112 cCommon
practice, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than five years [member]
Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than five years and not later than
ten years [member]
IFRS 7.B11Example,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 7.IG31AExample
Later than five years and not later than
seven years [member]
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Later than seven years and not later
than ten years [member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example
Later than ten years [member]
IAS 1.112 cCommon practice,
Effective 2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example
Later than ten years and not later than
fifteen years [member]
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Later than fifteen years and not later
than twenty years [member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example
Later than twenty years and not later
than twenty-five years [member]
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Disclosure of maturity analysis for
derivative financial liabilities [line items]
Derivative financial liabilities,
undiscounted cash flows
IFRS 7.39 bDisclosure
Prices specified in forward agreements
to purchase financial assets for cash
IFRS 7.B11D bExample
Net amounts for pay-floating
(receive-fixed) interest rate swaps for which net cash flows are
exchanged
IFRS 7.B11D cExample
Contractual amounts to be exchanged in
derivative financial instrument for which gross cash flows are
exchanged
IFRS 7.B11D dExample
Gross loan commitments
IFRS 7.B11D eExample
Disclosure of how entity manages
liquidity risk [text block]
IFRS 7.39 cDisclosure
Disclosure of maturity analysis for
financial assets held for managing liquidity risk [text
block]
IFRS 7.B11EDisclosure
Disclosure of maturity analysis for
financial assets held for managing liquidity risk [abstract]
Disclosure of maturity analysis for
financial assets held for managing liquidity risk [table]
IFRS 7.B11EDisclosure
Maturity [axis]
Aggregated time bands [member]
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Effective
2018-01-01 IFRS 15.120 b (i)Disclosure,
Effective
2018-01-01 IFRS 7.23B aDisclosure,
Effective 2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B35Example, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.56 aDisclosure,
IAS 1.61Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 7.23B aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 15.120 b (i)Disclosure
Not later than one year
[member]
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.61 aDisclosure, Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Not later than three months
[member]
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IFRS 7.IG28 aExample,
Expiry date
2018-01-01 IFRS 7.37 aExample,
Expiry date
2021-01-01 IFRS 7.37 aExample, Expiry
date
2021-01-01 IFRS 7.IG28 aExample
Not later than one month
[member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B35 aExample,
IFRS 7.B11 aExample
Later than one month and not later than
three months [member]
IFRS 7.B35 bExample,
IFRS 7.B11 bExample, Effective
2019-01-01 IFRS 7.IG31AExample
Later than three months and not later
than one year [member]
IFRS 7.B11 cExample
Later than three months and not later
than six months [member]
IFRS 7.B35 cExample,
Expiry date
2018-01-01 IFRS 7.37 aExample,
Expiry date
2018-01-01 IFRS 7.IG28 bExample,
Effective 2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example, Expiry date
2021-01-01 IFRS 7.IG28 bExample, Expiry
date
2021-01-01 IFRS 7.37 aExample
Later than six months and not later than
one year [member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B35 dExample,
IFRS 7.B11Example, Expiry date
2018-01-01 IFRS 7.IG28 cExample,
Expiry date
2018-01-01 IFRS 7.37 aExample,
Expiry date
2021-01-01 IFRS 7.IG28 cExample, Expiry
date
2021-01-01 IFRS 7.37 aExample
Later than one year [member]
Later than one year and not later than
five years [member]
Expiry date
2019-01-01 IAS 17.47 a (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.56 a (ii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.35 a (ii)Disclosure,
IFRS 7.B11 dExample
Later than one year and not later than
three years [member]
IFRS 7.B11Example,
IFRS 7.B35 eExample, Effective
2019-01-01 IFRS 7.IG31AExample
Later than one year and not later than
two years [member]
IAS 1.112 cCommon practice,
Effective 2019-01-01 IFRS 16.94Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than two years and not later than
three years [member]
Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than three years and not later
than five years [member]
IFRS 7.B35 fExample,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Later than three years and not later
than four years [member]
IAS 1.112 cCommon practice,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than four years and not later than
five years [member]
Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, IAS 1.112 cCommon
practice, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than five years [member]
Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than five years and not later than
ten years [member]
IFRS 7.B11Example,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 7.IG31AExample
Later than five years and not later than
seven years [member]
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Later than seven years and not later
than ten years [member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example
Later than ten years [member]
IAS 1.112 cCommon practice,
Effective 2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example
Later than ten years and not later than
fifteen years [member]
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Later than fifteen years and not later
than twenty years [member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example
Later than twenty years and not later
than twenty-five years [member]
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Disclosure of maturity analysis for
financial assets held for managing liquidity risk [line items]
Financial assets held for managing
liquidity risk
IFRS 7.B11EDisclosure
Disclosure of maturity analysis for
financial assets held for managing liquidity risk [abstract]
Disclosure of maturity analysis for
financial assets held for managing liquidity risk [table]
IFRS 7.B11EDisclosure
Maturity [axis]
Aggregated time bands [member]
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Effective
2018-01-01 IFRS 15.120 b (i)Disclosure,
Effective
2018-01-01 IFRS 7.23B aDisclosure,
Effective 2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B35Example, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.56 aDisclosure,
IAS 1.61Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 7.23B aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 15.120 b (i)Disclosure
Later than one year [member]
Later than one year and not later than
five years [member]
Expiry date
2019-01-01 IAS 17.47 a (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.56 a (ii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.35 a (ii)Disclosure,
IFRS 7.B11 dExample
Later than three years and not later
than five years [member]
IFRS 7.B35 fExample,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Later than three years and not later
than four years [member]
IAS 1.112 cCommon practice,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than four years and not later than
five years [member]
Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, IAS 1.112 cCommon
practice, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than one year and not later than
three years [member]
IFRS 7.B11Example,
IFRS 7.B35 eExample, Effective
2019-01-01 IFRS 7.IG31AExample
Later than two years and not later than
three years [member]
Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than one year and not later than
two years [member]
IAS 1.112 cCommon practice,
Effective 2019-01-01 IFRS 16.94Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than five years [member]
Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than ten years [member]
IAS 1.112 cCommon practice,
Effective 2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example
Later than twenty years and not later
than twenty-five years [member]
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Later than fifteen years and not later
than twenty years [member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example
Later than ten years and not later than
fifteen years [member]
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Later than five years and not later than
ten years [member]
IFRS 7.B11Example,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 7.IG31AExample
Later than five years and not later than
seven years [member]
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Later than seven years and not later
than ten years [member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example
Not later than one year
[member]
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.61 aDisclosure, Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Not later than three months
[member]
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IFRS 7.IG28 aExample,
Expiry date
2018-01-01 IFRS 7.37 aExample,
Expiry date
2021-01-01 IFRS 7.37 aExample, Expiry
date
2021-01-01 IFRS 7.IG28 aExample
Not later than one month
[member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B35 aExample,
IFRS 7.B11 aExample
Later than one month and not later than
three months [member]
IFRS 7.B35 bExample,
IFRS 7.B11 bExample, Effective
2019-01-01 IFRS 7.IG31AExample
Later than three months and not later
than one year [member]
IFRS 7.B11 cExample
Later than six months and not later than
one year [member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B35 dExample,
IFRS 7.B11Example, Expiry date
2018-01-01 IFRS 7.IG28 cExample,
Expiry date
2018-01-01 IFRS 7.37 aExample,
Expiry date
2021-01-01 IFRS 7.IG28 cExample, Expiry
date
2021-01-01 IFRS 7.37 aExample
Later than three months and not later
than six months [member]
IFRS 7.B35 cExample,
Expiry date
2018-01-01 IFRS 7.37 aExample,
Expiry date
2018-01-01 IFRS 7.IG28 bExample,
Effective 2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example, Expiry date
2021-01-01 IFRS 7.IG28 bExample, Expiry
date
2021-01-01 IFRS 7.37 aExample
Disclosure of maturity analysis for
financial assets held for managing liquidity risk [line items]
Financial assets held for managing
liquidity risk
IFRS 7.B11EDisclosure
Disclosure of financial instruments by
type of interest rate [text block]
IFRS 7.39Common
practice
Disclosure of financial instruments by
type of interest rate [abstract]
Disclosure of financial instruments by
type of interest rate [table]
IFRS 7.39Common
practice
Types of interest rates [axis]
IFRS 7.39Common
practice
Interest rate types [member]
IFRS 7.39Common
practice
Floating interest rate [member]
IFRS 7.39Common
practice
Fixed interest rate [member]
IFRS 7.39Common
practice
Disclosure of financial instruments by
type of interest rate [line items]
Financial assets
Financial liabilities
IFRS 7.25Disclosure
Disclosure of detailed information about
borrowings [text block]
IFRS 7.7Common
practice
Disclosure of detailed information about
borrowings [abstract]
Disclosure of detailed information about
borrowings [table]
IFRS 7.7Common
practice
Borrowings by name [axis]
IFRS 7.7Common
practice
Borrowings by name [member]
IFRS 7.7Common
practice
Types of interest rates [axis]
IFRS 7.39Common
practice
Interest rate types [member]
IFRS 7.39Common
practice
Floating interest rate [member]
IFRS 7.39Common
practice
Fixed interest rate [member]
IFRS 7.39Common
practice
Range [axis]
IFRS 13.B6Example,
IFRS 14.33 bDisclosure,
IFRS 2.45 dDisclosure, IFRS 7.7Common
practice, IFRS 13.IE63Example, Effective
2021-01-01 IFRS 17.120Disclosure
Ranges [member]
IFRS 2.45 dDisclosure,
IFRS 13.IE63Example, IFRS 13.B6Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, Effective
2021-01-01 IFRS 17.120Disclosure
Bottom of range [member]
IFRS 13.B6Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, IFRS 13.IE63Example,
IFRS 2.45 dDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure
Weighted average [member]
IFRS 13.IE63Example,
IFRS 7.7Common practice,
IFRS 13.B6Example,
IFRS 14.33 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure
Top of range [member]
IFRS 13.B6Example,
IFRS 2.45 dDisclosure,
IFRS 13.IE63Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, Effective
2021-01-01 IFRS 17.120Disclosure
Disclosure of detailed information about
borrowings [line items]
Borrowings
IAS 1.55Common
practice
Notional amount
IAS 1.112 cCommon
practice
Borrowings, interest rate
IFRS 7.7Common
practice
Borrowings, interest rate basis
IFRS 7.7Common
practice
Borrowings, adjustment to interest rate
basis
IFRS 7.7Common
practice
Borrowings, maturity
IFRS 7.7Common
practice
Borrowings, original currency
IFRS 7.7Common
practice
Description of methods and assumptions
used in preparing sensitivity analysis
IFRS 7.40 bDisclosure
Description of changes in methods and
assumptions used in preparing sensitivity analysis
IFRS 7.40 cDisclosure
Description of reasons for changes in
methods and assumptions used in preparing sensitivity analysis
IFRS 7.40 cDisclosure
Description of method, parameters and
assumptions used in preparing sensitivity analysis reflecting
interdependencies between risk variables
IFRS 7.41 aDisclosure
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 bDisclosure
Value at risk
IFRS 7.41Common
practice
Description of fact and reason why
sensitivity analyses are unrepresentative
IFRS 7.42Disclosure
Disclosure of transfers of financial
assets [text block]
IFRS 7 - Transfers of financial
assetsDisclosure
Disclosure of transferred financial
assets that are not derecognised in their entirety [text block]
IFRS 7.42DDisclosure
Disclosure of transferred financial
assets that are not derecognised in their entirety [abstract]
Disclosure of transferred financial
assets that are not derecognised in their entirety [table]
IFRS 7.42DDisclosure
Transferred financial assets that are
not derecognised in their entirety [axis]
IFRS 7.42DDisclosure
Transferred financial assets that are
not derecognised in their entirety [member]
IFRS 7.42DDisclosure
Disclosure of transferred financial
assets that are not derecognised in their entirety [line items]
Description of nature of transferred
financial assets that are not derecognised in their entirety
IFRS 7.42D aDisclosure
Description of nature of risks and
rewards of ownership to which entity is exposed
IFRS 7.42D bDisclosure
Description of nature of relationship
between transferred financial assets that are not derecognised in their
entirety and associated liabilities
IFRS 7.42D cDisclosure
Fair value of transferred financial
assets (associated financial liabilities) that are not derecognised in
their entirety [abstract]
Fair value of transferred financial
assets that are not derecognised in their entirety
IFRS 7.42D dDisclosure
Fair value of associated financial
liabilities
IFRS 7.42D dDisclosure
Net fair value of transferred financial
assets (associated financial liabilities) that are not derecognised in
their entirety
IFRS 7.42D dDisclosure
Assets that entity continues to
recognise
IFRS 7.42D eDisclosure
Associated liabilities that entity
continues to recognise
IFRS 7.42D eDisclosure
Original assets before transfer
IFRS 7.42D fDisclosure
Assets that entity continues to
recognise to extent of continuing involvement
IFRS 7.42D fDisclosure
Associated liabilities that entity
continues to recognise to extent of continuing involvement
IFRS 7.42D fDisclosure
Disclosure of continuing involvement in
derecognised financial assets [text block]
IFRS 7.42EDisclosure,
IFRS 7.42GDisclosure
Disclosure of continuing involvement in
derecognised financial assets [abstract]
Disclosure of continuing involvement in
derecognised financial assets [table]
IFRS 7.42GDisclosure,
IFRS 7.42EDisclosure
Continuing involvement in derecognised
financial assets by type of instrument [axis]
IFRS 7.B33Example
Types of instrument [member]
IFRS 7.B33Example
Written put options [member]
IFRS 7.B33Example,
IFRS 7.IG40BExample
Purchased call options [member]
IFRS 7.IG40BExample,
IFRS 7.B33Example
Guarantees [member]
IFRS 7.B33Example
Continuing involvement in derecognised
financial assets by type of transfer [axis]
IFRS 7.B33Example
Types of transfer [member]
IFRS 7.B33Example
Securities lending [member]
IFRS 7.B33Example,
IFRS 7.IG40BExample
Factoring of receivables
[member]
IFRS 7.B33Example
Securitisations [member]
IFRS 7.B33Example
Disclosure of continuing involvement in
derecognised financial assets [line items]
Recognised assets representing
continuing involvement in derecognised financial assets
IFRS 7.42E aDisclosure
Recognised liabilities representing
continuing involvement in derecognised financial assets
IFRS 7.42E aDisclosure
Description of line items of recognised
assets and liabilities representing continuing involvement in derecognised
financial assets
IFRS 7.42E aDisclosure
Fair value of assets representing
continuing involvement in derecognised financial assets
IFRS 7.42E bDisclosure
Fair value of liabilities representing
continuing involvement in derecognised financial assets
IFRS 7.42E bDisclosure
Maximum exposure to loss from continuing
involvement
IFRS 7.42E cDisclosure
Information about how maximum exposure
to loss from continuing involvement is determined
IFRS 7.42E cDisclosure
Undiscounted cash outflow required to
repurchase derecognised financial assets
IFRS 7.42E dDisclosure
Other amounts payable to transferee in
respect of transferred assets
IFRS 7.42E dDisclosure
Qualitative information about continuing
involvement in derecognised financial assets
IFRS 7.42E fDisclosure
Gain (loss) of derecognised financial
assets at date of transfer
IFRS 7.42G aDisclosure
Income from continuing involvement in
derecognised financial assets
IFRS 7.42G bDisclosure
Income from continuing involvement in
derecognised financial assets cumulatively recognised
IFRS 7.42G bDisclosure
Expense from continuing involvement in
derecognised financial assets
IFRS 7.42G bDisclosure
Expense from continuing involvement in
derecognised financial assets cumulatively recognised
IFRS 7.42G bDisclosure
Explanation when greatest transfer
activity took place
IFRS 7.42G c (i)Disclosure
Gain (loss) from transfer activity
during period representing greatest transfer activity
IFRS 7.42G c (ii)Disclosure
Proceeds from transfer activity during
period representing greatest transfer activity
IFRS 7.42G c (iii)Disclosure
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 eDisclosure
Disclosure of maturity analysis of
undiscounted cash outflows to repurchase derecognised financial assets or
amounts payable to transferee in respect of transferred
assets [abstract]
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 eDisclosure
Maturity [axis]
Aggregated time bands [member]
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Effective
2018-01-01 IFRS 15.120 b (i)Disclosure,
Effective
2018-01-01 IFRS 7.23B aDisclosure,
Effective 2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B35Example, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.56 aDisclosure,
IAS 1.61Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 7.23B aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 15.120 b (i)Disclosure
Not later than one year
[member]
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.61 aDisclosure, Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Not later than three months
[member]
IAS 1.112 cCommon practice,
Expiry date
2018-01-01 IFRS 7.IG28 aExample,
Expiry date
2018-01-01 IFRS 7.37 aExample,
Expiry date
2021-01-01 IFRS 7.37 aExample, Expiry
date
2021-01-01 IFRS 7.IG28 aExample
Not later than one month
[member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B35 aExample,
IFRS 7.B11 aExample
Later than one month and not later than
three months [member]
IFRS 7.B35 bExample,
IFRS 7.B11 bExample, Effective
2019-01-01 IFRS 7.IG31AExample
Later than three months and not later
than one year [member]
IFRS 7.B11 cExample
Later than three months and not later
than six months [member]
IFRS 7.B35 cExample,
Expiry date
2018-01-01 IFRS 7.37 aExample,
Expiry date
2018-01-01 IFRS 7.IG28 bExample,
Effective 2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example, Expiry date
2021-01-01 IFRS 7.IG28 bExample, Expiry
date
2021-01-01 IFRS 7.37 aExample
Later than six months and not later than
one year [member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B35 dExample,
IFRS 7.B11Example, Expiry date
2018-01-01 IFRS 7.IG28 cExample,
Expiry date
2018-01-01 IFRS 7.37 aExample,
Expiry date
2021-01-01 IFRS 7.IG28 cExample, Expiry
date
2021-01-01 IFRS 7.37 aExample
Later than one year [member]
Later than one year and not later than
five years [member]
Expiry date
2019-01-01 IAS 17.47 a (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.56 a (ii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.35 a (ii)Disclosure,
IFRS 7.B11 dExample
Later than one year and not later than
three years [member]
IFRS 7.B11Example,
IFRS 7.B35 eExample, Effective
2019-01-01 IFRS 7.IG31AExample
Later than one year and not later than
two years [member]
IAS 1.112 cCommon practice,
Effective 2019-01-01 IFRS 16.94Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than two years and not later than
three years [member]
Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than three years and not later
than five years [member]
IFRS 7.B35 fExample,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Later than three years and not later
than four years [member]
IAS 1.112 cCommon practice,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than four years and not later than
five years [member]
Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, IAS 1.112 cCommon
practice, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than five years [member]
Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than five years and not later than
ten years [member]
IFRS 7.B11Example,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 7.IG31AExample
Later than five years and not later than
seven years [member]
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Later than seven years and not later
than ten years [member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example
Later than ten years [member]
IAS 1.112 cCommon practice,
Effective 2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example
Later than ten years and not later than
fifteen years [member]
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Later than fifteen years and not later
than twenty years [member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example
Later than twenty years and not later
than twenty-five years [member]
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Continuing involvement in derecognised
financial assets by type of instrument [axis]
IFRS 7.B33Example
Types of instrument [member]
IFRS 7.B33Example
Written put options [member]
IFRS 7.B33Example,
IFRS 7.IG40BExample
Purchased call options [member]
IFRS 7.IG40BExample,
IFRS 7.B33Example
Guarantees [member]
IFRS 7.B33Example
Continuing involvement in derecognised
financial assets by type of transfer [axis]
IFRS 7.B33Example
Types of transfer [member]
IFRS 7.B33Example
Securities lending [member]
IFRS 7.B33Example,
IFRS 7.IG40BExample
Factoring of receivables
[member]
IFRS 7.B33Example
Securitisations [member]
IFRS 7.B33Example
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]
Undiscounted cash outflow required to
repurchase derecognised financial assets
IFRS 7.42E dDisclosure
Other amounts payable to transferee in
respect of transferred assets
IFRS 7.42E dDisclosure
Disclosure of financial assets at date
of initial application of IFRS 9 [text block]
IFRS 7.42IDisclosure
Disclosure of financial assets at date
of initial application of IFRS 9 [abstract]
Disclosure of financial assets at date
of initial application of IFRS 9 [table]
IFRS 7.42IDisclosure
Classes of financial assets
[axis]
IFRS 7.6Disclosure, Effective on
first application of IFRS
9 IFRS 4.39L bDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure
Financial assets, class
[member]
Effective on first application of IFRS
9 IFRS 4.39L bDisclosure,
IFRS 7.6Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure
Financial assets at amortised cost,
class [member]
IFRS 7.B2 aDisclosure
Mortgages [member]
IFRS 7.IG40BExample,
IFRS 7.6Example, Effective
2018-01-01 IFRS 7.IG20BExample,
IFRS 7.IG20BExample
Loans to consumers [member]
Loans to corporate entities
[member]
IFRS 7.6Example,
IAS 1.112 cCommon practice, Effective
2018-01-01 IFRS 7.IG20CExample,
IFRS 7.IG20CExample
Loans to government [member]
IAS 1.112 cCommon
practice
Trade receivables [member]
IAS 1.112 cCommon practice,
Effective
2018-01-01 IFRS 7.35H b (iii)Disclosure,
Effective
2018-01-01 IFRS 7.35M b (iii)Disclosure,
Effective
2018-01-01 IFRS 7.35NExample,
IFRS 7.35NExample,
IFRS 7.35H b (iii)Disclosure,
IFRS 7.35M b (iii)Disclosure
Financial assets at fair value, class
[member]
IFRS 7.B2 aDisclosure
Trading securities [member]
IFRS 7.IG40BExample,
IFRS 7.6Example
Derivatives [member]
IFRS 7.IG40BExample,
IFRS 13.IE60Example, IFRS 13.94Example,
IFRS 7.6Example
Option contract [member]
IAS 1.112 cCommon
practice
Futures contract [member]
IAS 1.112 cCommon
practice
Swap contract [member]
IAS 1.112 cCommon
practice
Currency swap contract [member]
IAS 1.112 cCommon
practice
Interest rate swap contract
[member]
IAS 1.112 cCommon
practice
Forward contract [member]
IAS 1.112 cCommon
practice
Equity investments [member]
IFRS 7.6Example,
IFRS 7.IG40BExample
Financial assets outside scope of IFRS
7, class [member]
IFRS 7.B2 bDisclosure
Disclosure of financial assets at date
of initial application of IFRS 9 [line items]
Financial assets, measurement category
immediately before initial application of IFRS 9
IFRS 7.42I aDisclosure
Financial assets, carrying amount
immediately before initial application of IFRS 9
IFRS 7.42I aDisclosure
Financial assets, measurement category
immediately after initial application of IFRS 9
IFRS 7.42I bDisclosure
Financial assets, carrying amount
immediately after initial application of IFRS 9
IFRS 7.42I bDisclosure
Financial assets previously designated at
fair value through profit or loss but no longer so designated, initial
application of IFRS 9
Financial assets previously designated
at fair value through profit or loss reclassified due to requirements of
IFRS 9, initial application of IFRS 9
Financial assets previously designated
at fair value through profit or loss reclassified voluntarily, initial
application of IFRS 9
Disclosure of financial liabilities at
date of initial application of IFRS 9 [text block]
IFRS 7.42IDisclosure
Disclosure of financial liabilities at
date of initial application of IFRS 9 [abstract]
Disclosure of financial liabilities at
date of initial application of IFRS 9 [table]
IFRS 7.42IDisclosure
Classes of financial liabilities
[axis]
IFRS 7.6Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure
Financial liabilities, class
[member]
IFRS 7.6Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure
Financial liabilities at amortised cost,
class [member]
IFRS 7.B2 aDisclosure
Financial liabilities at fair value,
class [member]
IFRS 7.B2 aDisclosure
Financial liabilities outside scope of
IFRS 7, class [member]
IFRS 7.B2 bDisclosure
Disclosure of financial liabilities at
date of initial application of IFRS 9 [line items]
Financial liabilities, measurement
category immediately before initial application of IFRS 9
IFRS 7.42I aDisclosure
Financial liabilities, carrying amount
immediately before initial application of IFRS 9
IFRS 7.42I aDisclosure
Financial liabilities, measurement
category immediately after initial application of IFRS 9
IFRS 7.42I bDisclosure
Financial liabilities, carrying amount
immediately after initial application of IFRS 9
IFRS 7.42I bDisclosure
Financial liabilities previously
designated at fair value through profit or loss but no longer so
designated, initial application of IFRS 9
Financial liabilities previously
designated at fair value through profit or loss reclassified due to
requirements of IFRS 9, initial application of IFRS 9
Financial liabilities previously
designated at fair value through profit or loss reclassified voluntarily,
initial application of IFRS 9
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 aDisclosure
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 bDisclosure
Increase (decrease) in financial assets
on basis of measurement category, initial application of IFRS 9
Increase (decrease) in financial assets
arising from change in measurement attribute, initial application of IFRS
9
Increase (decrease) in financial
liabilities on basis of measurement category, initial application of IFRS
9
Increase (decrease) in financial
liabilities arising from change in measurement attribute, initial
application of IFRS 9
Fair value of financial assets
reclassified as measured at amortised cost, initial application of IFRS
9
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
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
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
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
Interest revenue (expense) recognised for
financial assets reclassified out of fair value through profit or loss
category, initial application of IFRS 9
Fair value of financial liabilities
reclassified as measured at amortised cost, initial application of IFRS
9
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
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
Interest revenue (expense) recognised for
financial liabilities reclassified out of fair value through profit or
loss category, initial application of IFRS 9
Explanation of initial application of
impairment requirements for financial instruments [text block]
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
Financial assets whose contractual cash
flow characteristics have been assessed based on facts and circumstances
at initial recognition without taking into account
exception for prepayment features
Disclosure of financial assets
affected by amendments to IFRS 9 for prepayment features with negative
compensation [text block]
Effective
2019-01-01 IFRS 9.7.2.34Disclosure
Disclosure of financial assets
affected by amendments to IFRS 9 for prepayment features with negative
compensation [abstract]
Disclosure of financial assets
affected by amendments to IFRS 9 for prepayment features with negative
compensation [table]
Effective
2019-01-01 IFRS 9.7.2.34Disclosure
Classes of financial assets
[axis]
IFRS 7.6Disclosure, Effective on
first application of IFRS
9 IFRS 4.39L bDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure
Financial assets, class
[member]
Effective on first application of IFRS
9 IFRS 4.39L bDisclosure,
IFRS 7.6Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure
Financial assets at amortised cost,
class [member]
IFRS 7.B2 aDisclosure
Mortgages [member]
IFRS 7.IG40BExample,
IFRS 7.6Example, Effective
2018-01-01 IFRS 7.IG20BExample,
IFRS 7.IG20BExample
Loans to consumers [member]
Loans to corporate entities
[member]
IFRS 7.6Example,
IAS 1.112 cCommon practice, Effective
2018-01-01 IFRS 7.IG20CExample,
IFRS 7.IG20CExample
Loans to government [member]
IAS 1.112 cCommon
practice
Trade receivables [member]
IAS 1.112 cCommon practice,
Effective
2018-01-01 IFRS 7.35H b (iii)Disclosure,
Effective
2018-01-01 IFRS 7.35M b (iii)Disclosure,
Effective
2018-01-01 IFRS 7.35NExample,
IFRS 7.35NExample,
IFRS 7.35H b (iii)Disclosure,
IFRS 7.35M b (iii)Disclosure
Financial assets at fair value, class
[member]
IFRS 7.B2 aDisclosure
Trading securities [member]
IFRS 7.IG40BExample,
IFRS 7.6Example
Derivatives [member]
IFRS 7.IG40BExample,
IFRS 13.IE60Example, IFRS 13.94Example,
IFRS 7.6Example
Option contract [member]
IAS 1.112 cCommon
practice
Futures contract [member]
IAS 1.112 cCommon
practice
Swap contract [member]
IAS 1.112 cCommon
practice
Currency swap contract [member]
IAS 1.112 cCommon
practice
Interest rate swap contract
[member]
IAS 1.112 cCommon
practice
Forward contract [member]
IAS 1.112 cCommon
practice
Equity investments [member]
IFRS 7.6Example,
IFRS 7.IG40BExample
Financial assets outside scope of IFRS
7, class [member]
IFRS 7.B2 bDisclosure
Disclosure of financial assets
affected by amendments to IFRS 9 for prepayment features with negative
compensation [line items]
Financial assets affected by
amendments to IFRS 9 for prepayment features with negative compensation,
measurement category immediately before applying
amendments
Effective
2019-01-01 IFRS 9.7.2.34 aDisclosure
Financial assets affected by
amendments to IFRS 9 for prepayment features with negative compensation,
carrying amount immediately before applying
amendments
Effective
2019-01-01 IFRS 9.7.2.34 aDisclosure
Financial assets affected by
amendments to IFRS 9 for prepayment features with negative compensation,
measurement category after applying
amendments
Effective
2019-01-01 IFRS 9.7.2.34 bDisclosure
Financial assets affected by
amendments to IFRS 9 for prepayment features with negative compensation,
carrying amount after applying amendments
Effective
2019-01-01 IFRS 9.7.2.34 bDisclosure
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
Effective
2019-01-01 IFRS 9.7.2.34 cDisclosure
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
Effective
2019-01-01 IFRS 9.7.2.34 dDisclosure
Disclosure of financial liabilities
affected by amendments to IFRS 9 for prepayment features with negative
compensation [text block]
Effective
2019-01-01 IFRS 9.7.2.34Disclosure
Disclosure of financial liabilities
affected by amendments to IFRS 9 for prepayment features with negative
compensation [abstract]
Disclosure of financial liabilities
affected by amendments to IFRS 9 for prepayment features with negative
compensation [table]
Effective
2019-01-01 IFRS 9.7.2.34Disclosure
Classes of financial liabilities
[axis]
IFRS 7.6Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure
Financial liabilities, class
[member]
IFRS 7.6Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure
Financial liabilities at amortised cost,
class [member]
IFRS 7.B2 aDisclosure
Financial liabilities at fair value,
class [member]
IFRS 7.B2 aDisclosure
Financial liabilities outside scope of
IFRS 7, class [member]
IFRS 7.B2 bDisclosure
Disclosure of financial liabilities
affected by amendments to IFRS 9 for prepayment features with negative
compensation [line items]
Financial liabilities affected by
amendments to IFRS 9 for prepayment features with negative compensation,
measurement category immediately before applying
amendments
Effective
2019-01-01 IFRS 9.7.2.34 aDisclosure
Financial liabilities affected by
amendments to IFRS 9 for prepayment features with negative compensation,
carrying amount immediately before applying
amendments
Effective
2019-01-01 IFRS 9.7.2.34 aDisclosure
Financial liabilities affected by
amendments to IFRS 9 for prepayment features with negative compensation,
measurement category after applying
amendments
Effective
2019-01-01 IFRS 9.7.2.34 bDisclosure
Financial liabilities affected by
amendments to IFRS 9 for prepayment features with negative compensation,
carrying amount after applying amendments
Effective
2019-01-01 IFRS 9.7.2.34 bDisclosure
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
Effective
2019-01-01 IFRS 9.7.2.34 cDisclosure
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
Effective
2019-01-01 IFRS 9.7.2.34 dDisclosure
Disclosure of fair value measurement [text
block]
IFRS 13 - DisclosureDisclosure
Disclosure of fair value measurement of
assets [text block]
IFRS 13.93Disclosure
Disclosure of fair value measurement of
assets [abstract]
Disclosure of fair value measurement of
assets [table]
IFRS 13.93Disclosure
Measurement [axis]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
Aggregated measurement [member]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
At fair value [member]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
Recurring fair value measurement
[member]
IFRS 13.93 aDisclosure
Non-recurring fair value measurement
[member]
IFRS 13.93 aDisclosure
Not measured at fair value in statement
of financial position but for which fair value is disclosed
[member]
IFRS 13.97Disclosure
Classes of assets [axis]
Expiry date
2019-01-01 IAS 17.31 aDisclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IAS 36.126Disclosure,
IFRS 13.93Disclosure,
IAS 36.130 d (ii)Disclosure
Assets [member]
Expiry date
2019-01-01 IAS 17.31 aDisclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IAS 36.126Disclosure,
IFRS 13.93Disclosure
Trading equity securities
[member]
IFRS 13.94Example,
IFRS 13.IE60Example
Other equity securities
[member]
IFRS 13.94Example,
IFRS 13.IE60Example
Debt securities [member]
IFRS 13.IE60Example,
IFRS 13.94Example
Hedge fund investments [member]
IFRS 13.IE60Example,
IFRS 13.94Example
Derivatives [member]
IFRS 7.IG40BExample,
IFRS 13.IE60Example, IFRS 13.94Example,
IFRS 7.6Example
Investment property [member]
IFRS 13.94Example,
IAS 1.112 cCommon practice, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IFRS 13.IE60Example
Non-current assets held for sale
[member]
IFRS 13.IE60Example,
IFRS 13.94Example, IFRS 5.38Common
practice
Levels of fair value hierarchy
[axis]
IFRS 13.93 bDisclosure,
IAS 19.142Disclosure
All levels of fair value hierarchy
[member]
IFRS 13.93 bDisclosure,
IAS 19.142Disclosure
Level 1 of fair value hierarchy
[member]
IFRS 13.93 bDisclosure,
IAS 19.142Disclosure
Level 2 of fair value hierarchy
[member]
IFRS 13.93 bDisclosure
Level 3 of fair value hierarchy
[member]
IFRS 13.93 bDisclosure
Disclosure of fair value measurement of
assets [line items]
Assets
IFRS 13.93 aDisclosure,
IFRS 8.28 cDisclosure,
IFRS 13.93 eDisclosure,
IAS 1.55Disclosure,
IFRS 13.93 bDisclosure,
IFRS 8.23Disclosure
Description of reasons for fair value
measurement, assets
IFRS 13.93 aDisclosure
Transfers out of Level 1 into Level 2 of
fair value hierarchy, assets held at end of reporting period
IFRS 13.93 cDisclosure
Description of reasons for transfers out
of Level 1 into Level 2 of fair value hierarchy, assets
IFRS 13.93 cDisclosure
Transfers out of Level 2 into Level 1 of
fair value hierarchy, assets held at end of reporting period
IFRS 13.93 cDisclosure
Description of reasons for transfers out
of Level 2 into Level 1 of fair value hierarchy, assets
IFRS 13.93 cDisclosure
Description of policy for determining
when transfers between levels are deemed to have occurred, assets
IFRS 13.95Disclosure,
IFRS 13.93 e (iv)Disclosure,
IFRS 13.93 cDisclosure
Description of valuation techniques used
in fair value measurement, assets
IFRS 13.93 dDisclosure
Description of inputs used in fair value
measurement, assets
IFRS 13.93 dDisclosure
Description of change in valuation
technique used in fair value measurement, assets
IFRS 13.93 dDisclosure
Description of reasons for change in
valuation technique used in fair value measurement, assets
IFRS 13.93 dDisclosure
Reconciliation of changes in fair value
measurement, assets [abstract]
Assets at beginning of period
IFRS 13.93 aDisclosure,
IFRS 8.28 cDisclosure,
IFRS 13.93 eDisclosure,
IAS 1.55Disclosure,
IFRS 13.93 bDisclosure,
IFRS 8.23Disclosure
Changes in fair value measurement,
assets [abstract]
Gains (losses) recognised in profit or
loss, fair value measurement, assets
IFRS 13.93 e (i)Disclosure
Gains (losses) recognised in other
comprehensive income, fair value measurement, assets
IFRS 13.93 e (ii)Disclosure
Purchases, fair value measurement,
assets
IFRS 13.93 e (iii)Disclosure
Sales, fair value measurement,
assets
IFRS 13.93 e (iii)Disclosure
Issues, fair value measurement,
assets
IFRS 13.93 e (iii)Disclosure
Settlements, fair value measurement,
assets
IFRS 13.93 e (iii)Disclosure
Transfers into Level 3 of fair value
hierarchy, assets
IFRS 13.93 e (iv)Disclosure
Transfers out of Level 3 of fair value
hierarchy, assets
IFRS 13.93 e (iv)Disclosure
Total increase (decrease) in fair value
measurement, assets
IFRS 13.93 eDisclosure
Assets at end of period
IFRS 13.93 aDisclosure,
IFRS 8.28 cDisclosure,
IFRS 13.93 eDisclosure,
IAS 1.55Disclosure,
IFRS 13.93 bDisclosure,
IFRS 8.23Disclosure
Description of line items in profit or
loss where gains (losses) are recognised, fair value measurement,
assets
IFRS 13.93 e (i)Disclosure
Description of line items in other
comprehensive income where gains (losses) are recognised, fair value
measurement, assets
IFRS 13.93 e (ii)Disclosure
Description of reasons for transfers into
Level 3 of fair value hierarchy, assets
IFRS 13.93 e (iv)Disclosure
Description of reasons for transfers out
of Level 3 of fair value hierarchy, assets
IFRS 13.93 e (iv)Disclosure
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 fDisclosure
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 fDisclosure
Description of valuation processes used
in fair value measurement, assets
IFRS 13.93 gDisclosure
Description of group within entity that
decides entity's valuation policies and procedures, assets
IFRS 13.IE65 a (i)Example,
IFRS 13.93 gExample
Description of to whom group within
entity that decides entity's valuation policies and procedures reports,
assets
IFRS 13.93 gExample,
IFRS 13.IE65 a (ii)Example
Description of internal reporting
procedures for discussing and assessing fair value measurements,
assets
IFRS 13.93 gExample,
IFRS 13.IE65 a (iii)Example
Description of frequency and methods for
testing procedures of pricing models, assets
IFRS 13.93 gExample,
IFRS 13.IE65 bExample
Description of process for analysing
changes in fair value measurements, assets
IFRS 13.IE65 cExample,
IFRS 13.93 gExample
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 gExample,
IFRS 13.IE65 dExample
Description of methods used to develop
and substantiate unobservable inputs used in fair value measurement,
assets
IFRS 13.IE65 eExample,
IFRS 13.93 gExample
Description of sensitivity of fair value
measurement to changes in unobservable inputs, assets
IFRS 13.93 h (i)Disclosure
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
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
Increase (decrease) in fair value
measurement due to change in one or more unobservable inputs to reflect
reasonably possible alternative assumptions, assets
IFRS 13.93 h (ii)Disclosure
Increase in fair value measurement due
to change in one or more unobservable inputs to reflect reasonably
possible alternative assumptions, assets
IFRS 13.93 h (ii)Disclosure
Decrease in fair value measurement due
to change in one or more unobservable inputs to reflect reasonably
possible alternative assumptions, assets
IFRS 13.93 h (ii)Disclosure
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
Description of fact that highest and best
use of non-financial asset differs from current use
IFRS 13.93 iDisclosure
Description of reason why non-financial
asset is being used in manner different from highest and best use
IFRS 13.93 iDisclosure
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 13.94Disclosure
Description of accounting policy decision
to use exception in IFRS 13.48, assets
IFRS 13.96Disclosure
Description of nature of class of assets
measured at fair value
IFRS 13.92Example,
IFRS 13.IE64 aExample
Description of how third-party
information was taken into account when measuring fair value,
assets
IFRS 13.92Example,
IFRS 13.IE64 bExample
Disclosure of fair value measurement of
liabilities [text block]
IFRS 13.93Disclosure
Disclosure of fair value measurement of
liabilities [abstract]
Disclosure of fair value measurement of
liabilities [table]
IFRS 13.93Disclosure
Measurement [axis]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
Aggregated measurement [member]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
At fair value [member]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
Recurring fair value measurement
[member]
IFRS 13.93 aDisclosure
Non-recurring fair value measurement
[member]
IFRS 13.93 aDisclosure
Not measured at fair value in statement
of financial position but for which fair value is disclosed
[member]
IFRS 13.97Disclosure
Classes of liabilities [axis]
IFRS 13.93Disclosure
Liabilities [member]
IFRS 13.93Disclosure
Levels of fair value hierarchy
[axis]
IFRS 13.93 bDisclosure,
IAS 19.142Disclosure
All levels of fair value hierarchy
[member]
IFRS 13.93 bDisclosure,
IAS 19.142Disclosure
Level 1 of fair value hierarchy
[member]
IFRS 13.93 bDisclosure,
IAS 19.142Disclosure
Level 2 of fair value hierarchy
[member]
IFRS 13.93 bDisclosure
Level 3 of fair value hierarchy
[member]
IFRS 13.93 bDisclosure
Disclosure of fair value measurement of
liabilities [line items]
Liabilities
IFRS 13.93 bDisclosure,
IAS 1.55Disclosure,
IFRS 8.28 dDisclosure,
IFRS 8.23Disclosure,
IFRS 13.93 aDisclosure,
IFRS 13.93 eDisclosure
Description of reasons for fair value
measurement, liabilities
IFRS 13.93 aDisclosure
Transfers out of Level 1 into Level 2 of
fair value hierarchy, liabilities held at end of reporting period
IFRS 13.93 cDisclosure
Description of reasons for transfers out
of Level 1 into Level 2 of fair value hierarchy, liabilities
IFRS 13.93 cDisclosure
Transfers out of Level 2 into Level 1 of
fair value hierarchy, liabilities held at end of reporting period
IFRS 13.93 cDisclosure
Description of reasons for transfers out
of Level 2 into Level 1 of fair value hierarchy, liabilities
IFRS 13.93 cDisclosure
Description of policy for determining
when transfers between levels are deemed to have occurred,
liabilities
IFRS 13.93 cDisclosure,
IFRS 13.95Disclosure,
IFRS 13.93 e (iv)Disclosure
Description of valuation techniques used
in fair value measurement, liabilities
IFRS 13.93 dDisclosure
Description of inputs used in fair value
measurement, liabilities
IFRS 13.93 dDisclosure
Description of change in valuation
technique used in fair value measurement, liabilities
IFRS 13.93 dDisclosure
Description of reasons for change in
valuation technique used in fair value measurement, liabilities
IFRS 13.93 dDisclosure
Reconciliation of changes in fair value
measurement, liabilities [abstract]
Liabilities at beginning of
period
IFRS 13.93 bDisclosure,
IAS 1.55Disclosure,
IFRS 8.28 dDisclosure,
IFRS 8.23Disclosure,
IFRS 13.93 aDisclosure,
IFRS 13.93 eDisclosure
Changes in fair value measurement,
liabilities [abstract]
Losses (gains) recognised in profit or
loss, fair value measurement, liabilities
IFRS 13.93 e (i)Disclosure
Losses (gains) recognised in other
comprehensive income, fair value measurement, liabilities
IFRS 13.93 e (ii)Disclosure
Purchases, fair value measurement,
liabilities
IFRS 13.93 e (iii)Disclosure
Sales, fair value measurement,
liabilities
IFRS 13.93 e (iii)Disclosure
Issues, fair value measurement,
liabilities
IFRS 13.93 e (iii)Disclosure
Settlements, fair value measurement,
liabilities
IFRS 13.93 e (iii)Disclosure
Transfers into Level 3 of fair value
hierarchy, liabilities
IFRS 13.93 e (iv)Disclosure
Transfers out of Level 3 of fair value
hierarchy, liabilities
IFRS 13.93 e (iv)Disclosure
Total increase (decrease) in fair value
measurement, liabilities
IFRS 13.93 eDisclosure
Liabilities at end of period
IFRS 13.93 bDisclosure,
IAS 1.55Disclosure,
IFRS 8.28 dDisclosure,
IFRS 8.23Disclosure,
IFRS 13.93 aDisclosure,
IFRS 13.93 eDisclosure
Description of line items in profit or
loss where gains (losses) are recognised, fair value measurement,
liabilities
IFRS 13.93 e (i)Disclosure
Description of line items in other
comprehensive income where gains (losses) are recognised, fair value
measurement, liabilities
IFRS 13.93 e (ii)Disclosure
Description of reasons for transfers into
Level 3 of fair value hierarchy, liabilities
IFRS 13.93 e (iv)Disclosure
Description of reasons for transfers out
of Level 3 of fair value hierarchy, liabilities
IFRS 13.93 e (iv)Disclosure
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 fDisclosure
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 fDisclosure
Description of valuation processes used
in fair value measurement, liabilities
IFRS 13.93 gDisclosure
Description of group within entity that
decides entity's valuation policies and procedures, liabilities
IFRS 13.IE65 a (i)Example,
IFRS 13.93 gExample
Description of to whom group within
entity that decides entity's valuation policies and procedures reports,
liabilities
IFRS 13.93 gExample,
IFRS 13.IE65 a (ii)Example
Description of internal reporting
procedures for discussing and assessing fair value measurements,
liabilities
IFRS 13.IE65 a (iii)Example,
IFRS 13.93 gExample
Description of frequency and methods for
testing procedures of pricing models, liabilities
IFRS 13.93 gExample,
IFRS 13.IE65 bExample
Description of process for analysing
changes in fair value measurements, liabilities
IFRS 13.IE65 cExample,
IFRS 13.93 gExample
Description of how entity determined
that third-party information used in fair value measurement was developed
in accordance with IFRS 13, liabilities
IFRS 13.IE65 dExample,
IFRS 13.93 gExample
Description of methods used to develop
and substantiate unobservable inputs used in fair value measurement,
liabilities
IFRS 13.93 gExample,
IFRS 13.IE65 eExample
Description of sensitivity of fair value
measurement to changes in unobservable inputs, liabilities
IFRS 13.93 h (i)Disclosure
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
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
Increase (decrease) in fair value
measurement due to change in one or more unobservable inputs to reflect
reasonably possible alternative assumptions, liabilities
IFRS 13.93 h (ii)Disclosure
Increase in fair value measurement due
to change in one or more unobservable inputs to reflect reasonably
possible alternative assumptions, liabilities
IFRS 13.93 h (ii)Disclosure
Decrease in fair value measurement due
to change in one or more unobservable inputs to reflect reasonably
possible alternative assumptions, liabilities
IFRS 13.93 h (ii)Disclosure
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
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 13.94Disclosure
Description of accounting policy decision
to use exception in IFRS 13.48, liabilities
IFRS 13.96Disclosure
Description of nature of class of
liabilities measured at fair value
IFRS 13.92Example,
IFRS 13.IE64 aExample
Description of how third-party
information was taken into account when measuring fair value,
liabilities
IFRS 13.92Example,
IFRS 13.IE64 bExample
Disclosure of fair value measurement of
equity [text block]
IFRS 13.93Disclosure
Disclosure of fair value measurement of
equity [abstract]
Disclosure of fair value measurement of
equity [table]
IFRS 13.93Disclosure
Measurement [axis]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
Aggregated measurement [member]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
At fair value [member]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
Recurring fair value measurement
[member]
IFRS 13.93 aDisclosure
Non-recurring fair value measurement
[member]
IFRS 13.93 aDisclosure
Not measured at fair value in statement
of financial position but for which fair value is disclosed
[member]
IFRS 13.97Disclosure
Classes of entity's own equity
instruments [axis]
IFRS 13.93Disclosure
Entity's own equity instruments
[member]
IFRS 13.93Disclosure
Levels of fair value hierarchy
[axis]
IFRS 13.93 bDisclosure,
IAS 19.142Disclosure
All levels of fair value hierarchy
[member]
IFRS 13.93 bDisclosure,
IAS 19.142Disclosure
Level 1 of fair value hierarchy
[member]
IFRS 13.93 bDisclosure,
IAS 19.142Disclosure
Level 2 of fair value hierarchy
[member]
IFRS 13.93 bDisclosure
Level 3 of fair value hierarchy
[member]
IFRS 13.93 bDisclosure
Disclosure of fair value measurement of
equity [line items]
Equity
IFRS 13.93 bDisclosure,
IFRS 13.93 aDisclosure,
IAS 1.55Disclosure,
IFRS 1.32 a (i)Disclosure,
IAS 1.78 eDisclosure,
IFRS 1.24 aDisclosure,
IFRS 13.93 eDisclosure
Description of reasons for fair value
measurement, entity's own equity instruments
IFRS 13.93 aDisclosure
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 cDisclosure
Description of reasons for transfers out
of Level 1 into Level 2 of fair value hierarchy, entity's own equity
instruments
IFRS 13.93 cDisclosure
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 cDisclosure
Description of reasons for transfers out
of Level 2 into Level 1 of fair value hierarchy, entity's own equity
instruments
IFRS 13.93 cDisclosure
Description of policy for determining
when transfers between levels are deemed to have occurred, entity's own
equity instruments
IFRS 13.95Disclosure,
IFRS 13.93 cDisclosure,
IFRS 13.93 e (iv)Disclosure
Description of valuation techniques used
in fair value measurement, entity's own equity instruments
IFRS 13.93 dDisclosure
Description of inputs used in fair value
measurement, entity's own equity instruments
IFRS 13.93 dDisclosure
Description of change in valuation
technique used in fair value measurement, entity's own equity
instruments
IFRS 13.93 dDisclosure
Description of reasons for change in
valuation technique used in fair value measurement, entity's own equity
instruments
IFRS 13.93 dDisclosure
Reconciliation of changes in fair value
measurement, entity's own equity instruments [abstract]
Equity at beginning of period
IFRS 13.93 bDisclosure,
IFRS 13.93 aDisclosure,
IAS 1.55Disclosure,
IFRS 1.32 a (i)Disclosure,
IAS 1.78 eDisclosure,
IFRS 1.24 aDisclosure,
IFRS 13.93 eDisclosure
Changes in fair value measurement,
entity's own equity instruments [abstract]
Losses (gains) recognised in profit or
loss, fair value measurement, entity's own equity instruments
IFRS 13.93 e (i)Disclosure
Losses (gains) recognised in other
comprehensive income, fair value measurement, entity's own equity
instruments
IFRS 13.93 e (ii)Disclosure
Purchases, fair value measurement,
entity's own equity instruments
IFRS 13.93 e (iii)Disclosure
Sales, fair value measurement, entity's
own equity instruments
IFRS 13.93 e (iii)Disclosure
Issues, fair value measurement, entity's
own equity instruments
IFRS 13.93 e (iii)Disclosure
Settlements, fair value measurement,
entity's own equity instruments
IFRS 13.93 e (iii)Disclosure
Transfers into Level 3 of fair value
hierarchy, entity's own equity instruments
IFRS 13.93 e (iv)Disclosure
Transfers out of Level 3 of fair value
hierarchy, entity's own equity instruments
IFRS 13.93 e (iv)Disclosure
Total increase (decrease) in fair value
measurement, entity's own equity instruments
IFRS 13.93 eDisclosure
Equity at end of period
IFRS 13.93 bDisclosure,
IFRS 13.93 aDisclosure,
IAS 1.55Disclosure,
IFRS 1.32 a (i)Disclosure,
IAS 1.78 eDisclosure,
IFRS 1.24 aDisclosure,
IFRS 13.93 eDisclosure
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
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
Description of reasons for transfers into
Level 3 of fair value hierarchy, entity's own equity instruments
IFRS 13.93 e (iv)Disclosure
Description of reasons for transfers out
of Level 3 of fair value hierarchy, entity's own equity
instruments
IFRS 13.93 e (iv)Disclosure
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 fDisclosure
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 fDisclosure
Description of valuation processes used
in fair value measurement, entity's own equity instruments
IFRS 13.93 gDisclosure
Description of group within entity that
decides entity's valuation policies and procedures, entity's own equity
instruments
IFRS 13.93 gExample,
IFRS 13.IE65 a (i)Example
Description of to whom group within
entity that decides entity's valuation policies and procedures reports,
entity's own equity instruments
IFRS 13.93 gExample,
IFRS 13.IE65 a (ii)Example
Description of internal reporting
procedures for discussing and assessing fair value measurements, entity's
own equity instruments
IFRS 13.93 gExample,
IFRS 13.IE65 a (iii)Example
Description of frequency and methods for
testing procedures of pricing models, entity's own equity
instruments
IFRS 13.93 gExample,
IFRS 13.IE65 bExample
Description of process for analysing
changes in fair value measurements, entity's own equity
instruments
IFRS 13.93 gExample,
IFRS 13.IE65 cExample
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 gExample,
IFRS 13.IE65 dExample
Description of methods used to develop
and substantiate unobservable inputs used in fair value measurement,
entity's own equity instruments
IFRS 13.IE65 eExample,
IFRS 13.93 gExample
Description of sensitivity of fair value
measurement to changes in unobservable inputs, entity's own equity
instruments
IFRS 13.93 h (i)Disclosure
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
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
Increase (decrease) in fair value
measurement due to change in one or more unobservable inputs to reflect
reasonably possible alternative assumptions, entity's own
equity instruments
IFRS 13.93 h (ii)Disclosure
Increase in fair value measurement due
to change in one or more unobservable inputs to reflect reasonably
possible alternative assumptions, entity's own equity
instruments
IFRS 13.93 h (ii)Disclosure
Decrease in fair value measurement due
to change in one or more unobservable inputs to reflect reasonably
possible alternative assumptions, entity's own equity
instruments
IFRS 13.93 h (ii)Disclosure
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
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 13.94Disclosure
Description of nature of class of
entity's own equity instruments measured at fair value
IFRS 13.92Example,
IFRS 13.IE64 aExample
Description of how third-party
information was taken into account when measuring fair value, entity's own
equity instruments
IFRS 13.IE64 bExample,
IFRS 13.92Example
Disclosure of significant unobservable
inputs used in fair value measurement of assets [text block]
IFRS 13.93 dDisclosure
Disclosure of significant unobservable
inputs used in fair value measurement of assets [abstract]
Disclosure of significant unobservable
inputs used in fair value measurement of assets [table]
IFRS 13.93 dDisclosure
Measurement [axis]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
Aggregated measurement [member]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
At fair value [member]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
Recurring fair value measurement
[member]
IFRS 13.93 aDisclosure
Non-recurring fair value measurement
[member]
IFRS 13.93 aDisclosure
Not measured at fair value in statement
of financial position but for which fair value is disclosed
[member]
IFRS 13.97Disclosure
Classes of assets [axis]
Expiry date
2019-01-01 IAS 17.31 aDisclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IAS 36.126Disclosure,
IFRS 13.93Disclosure,
IAS 36.130 d (ii)Disclosure
Assets [member]
Expiry date
2019-01-01 IAS 17.31 aDisclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IAS 36.126Disclosure,
IFRS 13.93Disclosure
Trading equity securities
[member]
IFRS 13.94Example,
IFRS 13.IE60Example
Other equity securities
[member]
IFRS 13.94Example,
IFRS 13.IE60Example
Debt securities [member]
IFRS 13.IE60Example,
IFRS 13.94Example
Hedge fund investments [member]
IFRS 13.IE60Example,
IFRS 13.94Example
Derivatives [member]
IFRS 7.IG40BExample,
IFRS 13.IE60Example, IFRS 13.94Example,
IFRS 7.6Example
Investment property [member]
IFRS 13.94Example,
IAS 1.112 cCommon practice, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IFRS 13.IE60Example
Non-current assets held for sale
[member]
IFRS 13.IE60Example,
IFRS 13.94Example, IFRS 5.38Common
practice
Valuation techniques used in fair value
measurement [axis]
IFRS 13.93 dDisclosure
Valuation techniques [member]
IFRS 13.93 dDisclosure
Market approach [member]
IFRS 13.62Example
Market comparable companies
[member]
IFRS 13.IE63Example,
IFRS 13.B5Example
Market comparable prices
[member]
IFRS 13.B5Example,
IFRS 13.IE63Example
Matrix pricing [member]
IFRS 13.B7Example
Consensus pricing [member]
IFRS 13.B5Example,
IFRS 13.IE63Example
Cost approach [member]
IFRS 13.62Example
Income approach [member]
IFRS 13.62Example
Discounted cash flow [member]
IFRS 13.IE63Example,
IFRS 13.B11 aExample
Option pricing model [member]
IFRS 13.IE63Example,
IFRS 13.B11 bExample
Multi-period excess earnings method
[member]
IFRS 13.B11 cExample
Range [axis]
IFRS 13.B6Example,
IFRS 14.33 bDisclosure,
IFRS 2.45 dDisclosure, IFRS 7.7Common
practice, IFRS 13.IE63Example, Effective
2021-01-01 IFRS 17.120Disclosure
Ranges [member]
IFRS 2.45 dDisclosure,
IFRS 13.IE63Example, IFRS 13.B6Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, Effective
2021-01-01 IFRS 17.120Disclosure
Bottom of range [member]
IFRS 13.B6Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, IFRS 13.IE63Example,
IFRS 2.45 dDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure
Weighted average [member]
IFRS 13.IE63Example,
IFRS 7.7Common practice,
IFRS 13.B6Example,
IFRS 14.33 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure
Top of range [member]
IFRS 13.B6Example,
IFRS 2.45 dDisclosure,
IFRS 13.IE63Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, Effective
2021-01-01 IFRS 17.120Disclosure
Disclosure of significant unobservable
inputs used in fair value measurement of assets [line items]
Interest rate, significant unobservable
inputs, assets
IFRS 13.B36 aExample
Historical volatility for shares,
significant unobservable inputs, assets
IFRS 13.B36 bExample
Adjustment to mid-market consensus price,
significant unobservable inputs, assets
IFRS 13.B36 cExample
Current estimate of future cash outflows
to be paid to fulfil obligation, significant unobservable inputs,
assets
IFRS 13.B36 dExample
Financial forecast of profit or loss for
cash-generating unit, significant unobservable inputs, assets
IFRS 13.B36 eExample
Financial forecast of cash flows for
cash-generating unit, significant unobservable inputs, assets
IFRS 13.B36 eExample
Weighted average cost of capital,
significant unobservable inputs, assets
IFRS 13.IE63Example,
IFRS 13.93 dExample
Revenue multiple, significant
unobservable inputs, assets
IFRS 13.93 dExample,
IFRS 13.IE63Example
Constant prepayment rate, significant
unobservable inputs, assets
IFRS 13.93 dExample,
IFRS 13.IE63Example
Probability of default, significant
unobservable inputs, assets
IFRS 13.93 dExample,
IFRS 13.IE63Example
Disclosure of significant unobservable
inputs used in fair value measurement of liabilities [text block]
IFRS 13.93 dDisclosure
Disclosure of significant unobservable
inputs used in fair value measurement of liabilities [abstract]
Disclosure of significant unobservable
inputs used in fair value measurement of liabilities [table]
IFRS 13.93 dDisclosure
Measurement [axis]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
Aggregated measurement [member]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
At fair value [member]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
Recurring fair value measurement
[member]
IFRS 13.93 aDisclosure
Non-recurring fair value measurement
[member]
IFRS 13.93 aDisclosure
Not measured at fair value in statement
of financial position but for which fair value is disclosed
[member]
IFRS 13.97Disclosure
Classes of liabilities [axis]
IFRS 13.93Disclosure
Liabilities [member]
IFRS 13.93Disclosure
Valuation techniques used in fair value
measurement [axis]
IFRS 13.93 dDisclosure
Valuation techniques [member]
IFRS 13.93 dDisclosure
Market approach [member]
IFRS 13.62Example
Market comparable companies
[member]
IFRS 13.IE63Example,
IFRS 13.B5Example
Market comparable prices
[member]
IFRS 13.B5Example,
IFRS 13.IE63Example
Matrix pricing [member]
IFRS 13.B7Example
Consensus pricing [member]
IFRS 13.B5Example,
IFRS 13.IE63Example
Cost approach [member]
IFRS 13.62Example
Income approach [member]
IFRS 13.62Example
Discounted cash flow [member]
IFRS 13.IE63Example,
IFRS 13.B11 aExample
Option pricing model [member]
IFRS 13.IE63Example,
IFRS 13.B11 bExample
Multi-period excess earnings method
[member]
IFRS 13.B11 cExample
Range [axis]
IFRS 13.B6Example,
IFRS 14.33 bDisclosure,
IFRS 2.45 dDisclosure, IFRS 7.7Common
practice, IFRS 13.IE63Example, Effective
2021-01-01 IFRS 17.120Disclosure
Ranges [member]
IFRS 2.45 dDisclosure,
IFRS 13.IE63Example, IFRS 13.B6Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, Effective
2021-01-01 IFRS 17.120Disclosure
Bottom of range [member]
IFRS 13.B6Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, IFRS 13.IE63Example,
IFRS 2.45 dDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure
Weighted average [member]
IFRS 13.IE63Example,
IFRS 7.7Common practice,
IFRS 13.B6Example,
IFRS 14.33 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure
Top of range [member]
IFRS 13.B6Example,
IFRS 2.45 dDisclosure,
IFRS 13.IE63Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, Effective
2021-01-01 IFRS 17.120Disclosure
Disclosure of significant unobservable
inputs used in fair value measurement of liabilities [line items]
Interest rate, significant unobservable
inputs, liabilities
IFRS 13.B36 aExample
Historical volatility for shares,
significant unobservable inputs, liabilities
IFRS 13.B36 bExample
Adjustment to mid-market consensus price,
significant unobservable inputs, liabilities
IFRS 13.B36 cExample
Current estimate of future cash outflows
to be paid to fulfil obligation, significant unobservable inputs,
liabilities
IFRS 13.B36 dExample
Financial forecast of profit or loss for
cash-generating unit, significant unobservable inputs,
liabilities
IFRS 13.B36 eExample
Financial forecast of cash flows for
cash-generating unit, significant unobservable inputs,
liabilities
IFRS 13.B36 eExample
Weighted average cost of capital,
significant unobservable inputs, liabilities
IFRS 13.93 dExample,
IFRS 13.IE63Example
Revenue multiple, significant
unobservable inputs, liabilities
IFRS 13.IE63Example,
IFRS 13.93 dExample
Constant prepayment rate, significant
unobservable inputs, liabilities
IFRS 13.IE63Example,
IFRS 13.93 dExample
Probability of default, significant
unobservable inputs, liabilities
IFRS 13.93 dExample,
IFRS 13.IE63Example
Disclosure of significant unobservable
inputs used in fair value measurement of equity [text block]
IFRS 13.93 dDisclosure
Disclosure of significant unobservable
inputs used in fair value measurement of equity [abstract]
Disclosure of significant unobservable
inputs used in fair value measurement of equity [table]
IFRS 13.93 dDisclosure
Measurement [axis]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
Aggregated measurement [member]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
At fair value [member]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
Recurring fair value measurement
[member]
IFRS 13.93 aDisclosure
Non-recurring fair value measurement
[member]
IFRS 13.93 aDisclosure
Not measured at fair value in statement
of financial position but for which fair value is disclosed
[member]
IFRS 13.97Disclosure
Classes of entity's own equity
instruments [axis]
IFRS 13.93Disclosure
Entity's own equity instruments
[member]
IFRS 13.93Disclosure
Valuation techniques used in fair value
measurement [axis]
IFRS 13.93 dDisclosure
Valuation techniques [member]
IFRS 13.93 dDisclosure
Market approach [member]
IFRS 13.62Example
Market comparable companies
[member]
IFRS 13.IE63Example,
IFRS 13.B5Example
Market comparable prices
[member]
IFRS 13.B5Example,
IFRS 13.IE63Example
Matrix pricing [member]
IFRS 13.B7Example
Consensus pricing [member]
IFRS 13.B5Example,
IFRS 13.IE63Example
Cost approach [member]
IFRS 13.62Example
Income approach [member]
IFRS 13.62Example
Discounted cash flow [member]
IFRS 13.IE63Example,
IFRS 13.B11 aExample
Option pricing model [member]
IFRS 13.IE63Example,
IFRS 13.B11 bExample
Multi-period excess earnings method
[member]
IFRS 13.B11 cExample
Range [axis]
IFRS 13.B6Example,
IFRS 14.33 bDisclosure,
IFRS 2.45 dDisclosure, IFRS 7.7Common
practice, IFRS 13.IE63Example, Effective
2021-01-01 IFRS 17.120Disclosure
Ranges [member]
IFRS 2.45 dDisclosure,
IFRS 13.IE63Example, IFRS 13.B6Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, Effective
2021-01-01 IFRS 17.120Disclosure
Bottom of range [member]
IFRS 13.B6Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, IFRS 13.IE63Example,
IFRS 2.45 dDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure
Weighted average [member]
IFRS 13.IE63Example,
IFRS 7.7Common practice,
IFRS 13.B6Example,
IFRS 14.33 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure
Top of range [member]
IFRS 13.B6Example,
IFRS 2.45 dDisclosure,
IFRS 13.IE63Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, Effective
2021-01-01 IFRS 17.120Disclosure
Disclosure of significant unobservable
inputs used in fair value measurement of equity [line items]
Interest rate, significant unobservable
inputs, entity's own equity instruments
IFRS 13.B36 aExample
Historical volatility for shares,
significant unobservable inputs, entity's own equity instruments
IFRS 13.B36 bExample
Adjustment to mid-market consensus price,
significant unobservable inputs, entity's own equity instruments
IFRS 13.B36 cExample
Current estimate of future cash outflows
to be paid to fulfil obligation, significant unobservable inputs, entity's
own equity instruments
IFRS 13.B36 dExample
Financial forecast of profit or loss for
cash-generating unit, significant unobservable inputs, entity's own equity
instruments
IFRS 13.B36 eExample
Financial forecast of cash flows for
cash-generating unit, significant unobservable inputs, entity's own equity
instruments
IFRS 13.B36 eExample
Weighted average cost of capital,
significant unobservable inputs, entity's own equity instruments
IFRS 13.IE63Example,
IFRS 13.93 dExample
Revenue multiple, significant
unobservable inputs, entity's own equity instruments
IFRS 13.IE63Example,
IFRS 13.93 dExample
Constant prepayment rate, significant
unobservable inputs, entity's own equity instruments
IFRS 13.IE63Example,
IFRS 13.93 dExample
Probability of default, significant
unobservable inputs, entity's own equity instruments
IFRS 13.93 dExample,
IFRS 13.IE63Example
Disclosure of liabilities measured at
fair value and issued with inseparable third-party credit enhancement
[text block]
IFRS 13.98Disclosure
Disclosure of liabilities measured at
fair value and issued with inseparable third-party credit enhancement
[abstract]
Disclosure of liabilities measured at
fair value and issued with inseparable third-party credit enhancement
[table]
IFRS 13.98Disclosure
Liabilities measured at fair value and
issued with inseparable third-party credit enhancement [axis]
IFRS 13.98Disclosure
Liabilities measured at fair value and
issued with inseparable third-party credit enhancement [member]
IFRS 13.98Disclosure
Disclosure of liabilities measured at
fair value and issued with inseparable third-party credit enhancement
[line items]
Description of existence of third-party
credit enhancement
IFRS 13.98Disclosure
Description of whether third-party credit
enhancement is reflected in fair value measurement
IFRS 13.98Disclosure
Disclosure of intangible assets [text
block]
IAS 38 - DisclosureDisclosure
Disclosure of detailed information about
intangible assets [text block]
IAS 38.118Disclosure
Disclosure of detailed information about
intangible assets [abstract]
Disclosure of detailed information about
intangible assets [table]
IAS 38.118Disclosure
Classes of intangible assets other than
goodwill [axis]
IAS 38.118Disclosure
Intangible assets other than goodwill
[member]
Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 38.118Disclosure, Effective
2019-01-01 IFRS 16.53Example,
IAS 36.127Example
Brand names [member]
IAS 38.119 aExample
Intangible exploration and evaluation
assets [member]
IFRS 6.25Disclosure
Mastheads and publishing titles
[member]
IAS 38.119 bExample
Computer software [member]
IAS 38.119 cExample
Licences and franchises
[member]
IAS 38.119 dExample
Licences [member]
IAS 38.119Common
practice
GSM licences [member]
IAS 38.119Common
practice
UMTS licences [member]
IAS 38.119Common
practice
LTE licences [member]
IAS 38.119Common
practice
Gaming licences [member]
IAS 38.119Common
practice
Franchises [member]
IAS 38.119Common
practice
Copyrights, patents and other industrial
property rights, service and operating rights [member]
IAS 38.119 eExample
Airport landing rights [member]
IAS 38.119Common
practice
Mining rights [member]
IAS 38.119Common
practice
Broadcasting rights [member]
IAS 38.119Common
practice
Service concession rights
[member]
IAS 38.119Common
practice
Recipes, formulae, models, designs and
prototypes [member]
IAS 38.119 fExample
Customer-related intangible assets
[member]
IAS 38.119Common
practice
Value of business acquired
[member]
IAS 38.119Common
practice
Capitalised development expenditure
[member]
IAS 38.119Common
practice
Intangible assets under development
[member]
IAS 38.119 gExample
Technology-based intangible assets
[member]
IAS 38.119Common
practice
Other intangible assets
[member]
IAS 38.119Common
practice
Methods of generation [axis]
IAS 38.118Disclosure
Methods of generation [member]
IAS 38.118Disclosure
Internally generated [member]
IAS 38.118Disclosure
Not internally generated
[member]
IAS 38.118Disclosure
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis]
IAS 40.76Disclosure,
IAS 38.118 cDisclosure,
IAS 40.79 cDisclosure,
IAS 41.54 fDisclosure,
IAS 41.50Disclosure, Effective
2018-01-01 IFRS 7.35IDisclosure,
Effective
2018-01-01 IFRS 7.35HDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 eDisclosure,
IAS 38.118 eDisclosure,
IAS 16.73 dDisclosure,
IFRS 3.B67 dDisclosure,
IAS 40.79 dDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Expiry date 2018-01-01 IFRS 7.IG29Common
practice, IFRS 7.35HDisclosure,
Expiry date 2021-01-01 IFRS 7.37 bCommon
practice, IFRS 7.35IDisclosure, Expiry
date 2021-01-01 IFRS 7.IG29Common
practice
Carrying amount [member]
Gross carrying amount [member]
IAS 41.54 fDisclosure,
IAS 40.79 cDisclosure,
IFRS 3.B67 dDisclosure,
IAS 16.73 dDisclosure, Expiry date
2018-01-01 IFRS 7.IG29Common practice,
Expiry date 2019-01-01 IAS 17.32Disclosure,
Effective 2018-01-01 IFRS 7.35MDisclosure,
IAS 38.118 cDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Effective
2018-01-01 IFRS 7.35NExample,
Effective
2018-01-01 IFRS 7.35IDisclosure,
IFRS 7.35NExample,
IFRS 7.35IDisclosure, Expiry date
2021-01-01 IFRS 7.37 bCommon practice,
Expiry date 2021-01-01 IFRS 7.IG29Common
practice,
IFRS 7.35MDisclosure
Accumulated depreciation, amortisation
and impairment [member]
Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 dDisclosure,
IAS 40.79 cDisclosure,
IAS 41.54 fDisclosure,
IAS 16.75 bDisclosure,
IAS 38.118 cDisclosure
Accumulated depreciation and
amortisation [member]
IAS 16.75 bDisclosure,
IAS 41.54 fCommon practice,
IAS 38.118 cCommon practice, Expiry date
2019-01-01 IAS 17.32Common practice,
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice
Accumulated impairment [member]
Disclosure of detailed information about
intangible assets [line items]
Description of line item(s) in statement
of comprehensive income in which amortisation of intangible assets is
included
IAS 38.118 dDisclosure
Amortisation method, intangible assets
other than goodwill
IAS 38.118 bDisclosure
Useful lives or amortisation rates,
intangible assets other than goodwill
IAS 38.118 aDisclosure
Effective dates of revaluation,
intangible assets other than goodwill
IAS 38.124 a (i)Disclosure
Reconciliation of changes in intangible
assets other than goodwill [abstract]
Intangible assets other than goodwill at
beginning of period
IAS 38.118 eDisclosure,
IAS 1.54 cDisclosure
Changes in intangible assets other than
goodwill [abstract]
Additions other than through business
combinations, intangible assets other than goodwill
IAS 38.118 e (i)Disclosure
Acquisitions through business
combinations, intangible assets other than goodwill
IAS 38.118 e (i)Disclosure
Increase (decrease) through net exchange
differences, intangible assets other than goodwill
IAS 38.118 e (vii)Disclosure
Amortisation, intangible assets other
than goodwill
IAS 38.118 e (vi)Disclosure
Impairment loss recognised in profit or
loss, intangible assets other than goodwill
IAS 38.118 e (iv)Disclosure
Reversal of impairment loss recognised
in profit or loss, intangible assets other than goodwill
IAS 38.118 e (v)Disclosure
Revaluation increase (decrease),
intangible assets other than goodwill
IAS 38.118 e (iii)Disclosure
Impairment loss recognised in other
comprehensive income, intangible assets other than goodwill
IAS 38.118 e (iii)Disclosure
Reversal of impairment loss recognised
in other comprehensive income, intangible assets other than
goodwill
IAS 38.118 e (iii)Disclosure
Increase (decrease) through transfers
and other changes, intangible assets other than goodwill
[abstract]
Increase (decrease) through transfers,
intangible assets other than goodwill
IAS 38.118 eCommon
practice
Increase (decrease) through other
changes, intangible assets other than goodwill
IAS 38.118 e (viii)Disclosure
Total increase (decrease) through
transfers and other changes, intangible assets other than
goodwill
IAS 38.118 eCommon
practice
Disposals and retirements, intangible
assets other than goodwill [abstract]
Disposals, intangible assets other than
goodwill
IAS 38.118 e (ii)Disclosure
Retirements, intangible assets other
than goodwill
IAS 38.118 eCommon
practice
Total disposals and retirements,
intangible assets other than goodwill
IAS 38.118 eCommon
practice
Decrease through classified as held for
sale, intangible assets other than goodwill
IAS 38.118 e (ii)Disclosure
Decrease through loss of control of
subsidiary, intangible assets other than goodwill
IAS 38.118 eCommon
practice
Total increase (decrease) in intangible
assets other than goodwill
IAS 38.118 eDisclosure
Intangible assets other than goodwill at
end of period
IAS 38.118 eDisclosure,
IAS 1.54 cDisclosure
Revaluation of intangible assets
[abstract]
Intangible assets other than goodwill,
revalued assets
IAS 38.124 a (ii)Disclosure
Intangible assets other than goodwill,
revalued assets, at cost
IAS 38.124 a (iii)Disclosure
Intangible assets other than goodwill,
revaluation surplus
IAS 38.124 bDisclosure
Disclosure of intangible assets with
indefinite useful life [text block]
IAS 38.122 aDisclosure
Disclosure of intangible assets with
indefinite useful life [abstract]
Disclosure of intangible assets with
indefinite useful life [table]
IAS 38.122 aDisclosure
Intangible assets with indefinite useful
life [axis]
IAS 38.122 aDisclosure
Intangible assets with indefinite useful
life [member]
IAS 38.122 aDisclosure
Disclosure of intangible assets with
indefinite useful life [line items]
Intangible assets with indefinite useful
life
IAS 36.135 bDisclosure,
IAS 36.134 bDisclosure,
IAS 38.122 aDisclosure
Description of intangible assets with
indefinite useful life supporting assessment of indefinite useful
life
IAS 38.122 aDisclosure
Disclosure of intangible assets material
to entity [text block]
IAS 38.122 bDisclosure
Disclosure of intangible assets material
to entity [abstract]
Disclosure of intangible assets material
to entity [table]
IAS 38.122 bDisclosure
Intangible assets material to entity
[axis]
IAS 38.122 bDisclosure
Intangible assets material to entity
[member]
IAS 38.122 bDisclosure
Disclosure of intangible assets material
to entity [line items]
Description of intangible assets material
to entity
IAS 38.122 bDisclosure
Intangible assets material to
entity
IAS 38.122 bDisclosure
Remaining amortisation period of
intangible assets material to entity
IAS 38.122 bDisclosure
Intangible assets acquired by way of
government grant, fair value initially recognised
IAS 38.122 c (i)Disclosure
Intangible assets acquired by way of
government grant
IAS 38.122 c (ii)Disclosure
Explanation of assets acquired by way of
government grant and initially recognised at fair value
IAS 38.122 c (iii)Disclosure
Intangible assets whose title is
restricted
IAS 38.122 dDisclosure
Intangible assets pledged as security for
liabilities
IAS 38.122 dDisclosure
Contractual commitments for acquisition
of intangible assets
IAS 38.122 eDisclosure
Description of fully amortised intangible
assets
IAS 38.128 aExample
Description of significant intangible
assets controlled by entity but not recognised
IAS 38.128 bExample
Explanation of restrictions on
distribution of revaluation surplus for intangible assets
IAS 38.124 bDisclosure
Research and development expense
IAS 38.126Disclosure
Disclosure of reconciliation of changes
in intangible assets and goodwill [text block]
IAS 38.118Common
practice
Disclosure of reconciliation of changes
in intangible assets and goodwill [abstract]
Disclosure of reconciliation of changes
in intangible assets and goodwill [table]
IAS 38.118Common
practice
Classes of intangible assets and goodwill
[axis]
IAS 38.118Common
practice
Intangible assets and goodwill
[member]
IAS 38.118Common
practice
Intangible assets other than goodwill
[member]
Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 38.118Disclosure, Effective
2019-01-01 IFRS 16.53Example,
IAS 36.127Example
Brand names [member]
IAS 38.119 aExample
Intangible exploration and evaluation
assets [member]
IFRS 6.25Disclosure
Mastheads and publishing titles
[member]
IAS 38.119 bExample
Computer software [member]
IAS 38.119 cExample
Licences and franchises
[member]
IAS 38.119 dExample
Licences [member]
IAS 38.119Common
practice
GSM licences [member]
IAS 38.119Common
practice
UMTS licences [member]
IAS 38.119Common
practice
LTE licences [member]
IAS 38.119Common
practice
Gaming licences [member]
IAS 38.119Common
practice
Franchises [member]
IAS 38.119Common
practice
Copyrights, patents and other industrial
property rights, service and operating rights [member]
IAS 38.119 eExample
Airport landing rights [member]
IAS 38.119Common
practice
Mining rights [member]
IAS 38.119Common
practice
Broadcasting rights [member]
IAS 38.119Common
practice
Service concession rights
[member]
IAS 38.119Common
practice
Recipes, formulae, models, designs and
prototypes [member]
IAS 38.119 fExample
Customer-related intangible assets
[member]
IAS 38.119Common
practice
Value of business acquired
[member]
IAS 38.119Common
practice
Capitalised development expenditure
[member]
IAS 38.119Common
practice
Intangible assets under development
[member]
IAS 38.119 gExample
Technology-based intangible assets
[member]
IAS 38.119Common
practice
Other intangible assets
[member]
IAS 38.119Common
practice
Goodwill [member]
IAS 36.127Example
Methods of generation [axis]
IAS 38.118Disclosure
Methods of generation [member]
IAS 38.118Disclosure
Internally generated [member]
IAS 38.118Disclosure
Not internally generated
[member]
IAS 38.118Disclosure
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis]
IAS 40.76Disclosure,
IAS 38.118 cDisclosure,
IAS 40.79 cDisclosure,
IAS 41.54 fDisclosure,
IAS 41.50Disclosure, Effective
2018-01-01 IFRS 7.35IDisclosure,
Effective
2018-01-01 IFRS 7.35HDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 eDisclosure,
IAS 38.118 eDisclosure,
IAS 16.73 dDisclosure,
IFRS 3.B67 dDisclosure,
IAS 40.79 dDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Expiry date 2018-01-01 IFRS 7.IG29Common
practice, IFRS 7.35HDisclosure,
Expiry date 2021-01-01 IFRS 7.37 bCommon
practice, IFRS 7.35IDisclosure, Expiry
date 2021-01-01 IFRS 7.IG29Common
practice
Carrying amount [member]
Gross carrying amount [member]
IAS 41.54 fDisclosure,
IAS 40.79 cDisclosure,
IFRS 3.B67 dDisclosure,
IAS 16.73 dDisclosure, Expiry date
2018-01-01 IFRS 7.IG29Common practice,
Expiry date 2019-01-01 IAS 17.32Disclosure,
Effective 2018-01-01 IFRS 7.35MDisclosure,
IAS 38.118 cDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Effective
2018-01-01 IFRS 7.35NExample,
Effective
2018-01-01 IFRS 7.35IDisclosure,
IFRS 7.35NExample,
IFRS 7.35IDisclosure, Expiry date
2021-01-01 IFRS 7.37 bCommon practice,
Expiry date 2021-01-01 IFRS 7.IG29Common
practice,
IFRS 7.35MDisclosure
Accumulated depreciation, amortisation
and impairment [member]
Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 dDisclosure,
IAS 40.79 cDisclosure,
IAS 41.54 fDisclosure,
IAS 16.75 bDisclosure,
IAS 38.118 cDisclosure
Accumulated depreciation and
amortisation [member]
IAS 16.75 bDisclosure,
IAS 41.54 fCommon practice,
IAS 38.118 cCommon practice, Expiry date
2019-01-01 IAS 17.32Common practice,
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice
Accumulated impairment [member]
Disclosure of reconciliation of changes
in intangible assets and goodwill [line items]
Reconciliation of changes in intangible
assets and goodwill [abstract]
Intangible assets and goodwill at
beginning of period
IAS 1.55Common
practice
Changes in intangible assets and
goodwill [abstract]
Additions other than through business
combinations, intangible assets other than goodwill
IAS 38.118 e (i)Disclosure
Acquisitions through business
combinations, intangible assets and goodwill
IAS 38.118 e (i)Common
practice
Increase (decrease) through net exchange
differences, intangible assets and goodwill
IAS 38.118 e (vii)Common
practice
Amortisation, intangible assets other
than goodwill
IAS 38.118 e (vi)Disclosure
Impairment loss recognised in profit or
loss, intangible assets and goodwill
IAS 38.118 e (iv)Common
practice
Reversal of impairment loss recognised
in profit or loss, intangible assets other than goodwill
IAS 38.118 e (v)Disclosure
Revaluation increase (decrease),
intangible assets other than goodwill
IAS 38.118 e (iii)Disclosure
Impairment loss recognised in other
comprehensive income, intangible assets other than goodwill
IAS 38.118 e (iii)Disclosure
Reversal of impairment loss recognised
in other comprehensive income, intangible assets other than
goodwill
IAS 38.118 e (iii)Disclosure
Increase (decrease) through transfers
and other changes, intangible assets and goodwill [abstract]
Increase (decrease) through transfers,
intangible assets and goodwill
IAS 38.118 eCommon
practice
Increase (decrease) through other
changes, intangible assets and goodwill
IAS 38.118 e (viii)Common
practice
Total increase (decrease) through
transfers and other changes, intangible assets and goodwill
IAS 38.118 eCommon
practice
Disposals and retirements, intangible
assets and goodwill [abstract]
Disposals, intangible assets and
goodwill
IAS 38.118 e (ii)Common
practice
Retirements, intangible assets and
goodwill
IAS 38.118 eCommon
practice
Total disposals and retirements,
intangible assets and goodwill
IAS 38.118 eCommon
practice
Decrease through classified as held for
sale, intangible assets and goodwill
IAS 38.118 e (ii)Common
practice
Decrease through loss of control of
subsidiary, intangible assets and goodwill
IAS 38.118 eCommon
practice
Subsequent recognition of deferred tax
assets, goodwill
IFRS 3.B67 d (iii)Disclosure
Total increase (decrease) in intangible
assets and goodwill
IAS 38.118 eCommon
practice
Intangible assets and goodwill at end of
period
IAS 1.55Common
practice
Identification of unadjusted comparative
information
IFRS 10.C6BDisclosure,
IAS 38.130IDisclosure,
IFRS 11.C12BDisclosure,
IAS 16.80ADisclosure,
IAS 27.18IDisclosure, Effective
2021-01-01 IFRS 17.C27Disclosure,
IFRS 11.C13BDisclosure
Statement that unadjusted comparative
information has been prepared on different basis
IAS 16.80ADisclosure,
IAS 38.130IDisclosure,
IAS 27.18IDisclosure,
IFRS 11.C12BDisclosure,
IFRS 10.C6BDisclosure,
IFRS 11.C13BDisclosure, Effective
2021-01-01 IFRS 17.C27Disclosure
Explanation of basis of preparation of
unadjusted comparative information
IFRS 10.C6BDisclosure,
IAS 16.80ADisclosure,
IFRS 11.C12BDisclosure,
IAS 27.18IDisclosure,
IAS 38.130IDisclosure, Effective
2021-01-01 IFRS 17.C27Disclosure,
IFRS 11.C13BDisclosure
Disclosure of biological assets,
agriculture produce at point of harvest and government grants related to
biological assets [text block]
IAS 41 - DisclosureDisclosure
Gains (losses) on initial recognition of
biological assets and agricultural produce for current period
IAS 41.40Disclosure
Gains (losses) on change in fair value
less costs to sell of biological assets for current period
IAS 41.40Disclosure
Disclosure of detailed information about
biological assets [text block]
IAS 41.43Example
Disclosure of detailed information about
biological assets [abstract]
Disclosure of detailed information about
biological assets [table]
IAS 41.43Example
Biological assets by group
[axis]
IAS 41.41Disclosure
Biological assets, group
[member]
IAS 41.41Disclosure
Living animals [member]
IAS 41.41Common
practice
Plants [member]
IAS 41.41Common
practice
Biological assets by type [axis]
IAS 41.43Example
Biological assets, type
[member]
IAS 41.43Example
Consumable biological assets
[member]
IAS 41.43Example
Bearer biological assets
[member]
IAS 41.43Example
Biological assets by age [axis]
IAS 41.43Example
Biological assets, age [member]
IAS 41.43Example
Mature biological assets
[member]
IAS 41.43Example
Immature biological assets
[member]
IAS 41.43Example
Disclosure of detailed information about
biological assets [line items]
Description of biological assets
IAS 41.41Disclosure
Biological assets
IAS 41.50Disclosure,
IAS 41.43Example,
IAS 1.54 fDisclosure
Description of nature of activities of
biological assets
IAS 41.46 aDisclosure
Area of land used for
agriculture
IAS 41.46 b (i)Common
practice
Number of living animals
IAS 41.46 b (i)Common
practice
Disclosure of information about
agricultural produce [text block]
IAS 41.46 b (ii)Disclosure
Disclosure of information about
agricultural produce [abstract]
Disclosure of information about
agricultural produce [table]
IAS 41.46 b (ii)Disclosure
Agricultural produce by group
[axis]
IAS 41.46 b (ii)Common
practice
Agricultural produce, group
[member]
IAS 41.46 b (ii)Common
practice
Disclosure of information about
agricultural produce [line items]
Output of agricultural produce
IAS 41.46 b (ii)Common
practice
Description of non-financial measures or
estimates of physical quantities of biological assets and output of
agricultural produce
IAS 41.46 bDisclosure
Biological assets whose title is
restricted
IAS 41.49 aDisclosure
Biological assets pledged as security for
liabilities
IAS 41.49 aDisclosure
Commitments for development or
acquisition of biological assets
IAS 41.49 bDisclosure
Description of financial risk management
related to agricultural activity
IAS 41.49 cDisclosure
Disclosure of reconciliation of changes
in biological assets [text block]
IAS 41.50Disclosure
Disclosure of reconciliation of changes
in biological assets [abstract]
Disclosure of reconciliation of changes
in biological assets [table]
IAS 41.50Disclosure
Measurement [axis]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
Aggregated measurement [member]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
At fair value [member]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
At cost [member]
IAS 41.50Disclosure,
IAS 41.55Disclosure,
IAS 40.32ADisclosure
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis]
IAS 40.76Disclosure,
IAS 38.118 cDisclosure,
IAS 40.79 cDisclosure,
IAS 41.54 fDisclosure,
IAS 41.50Disclosure, Effective
2018-01-01 IFRS 7.35IDisclosure,
Effective
2018-01-01 IFRS 7.35HDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 eDisclosure,
IAS 38.118 eDisclosure,
IAS 16.73 dDisclosure,
IFRS 3.B67 dDisclosure,
IAS 40.79 dDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Expiry date 2018-01-01 IFRS 7.IG29Common
practice, IFRS 7.35HDisclosure,
Expiry date 2021-01-01 IFRS 7.37 bCommon
practice, IFRS 7.35IDisclosure, Expiry
date 2021-01-01 IFRS 7.IG29Common
practice
Carrying amount [member]
Gross carrying amount [member]
IAS 41.54 fDisclosure,
IAS 40.79 cDisclosure,
IFRS 3.B67 dDisclosure,
IAS 16.73 dDisclosure, Expiry date
2018-01-01 IFRS 7.IG29Common practice,
Expiry date 2019-01-01 IAS 17.32Disclosure,
Effective 2018-01-01 IFRS 7.35MDisclosure,
IAS 38.118 cDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Effective
2018-01-01 IFRS 7.35NExample,
Effective
2018-01-01 IFRS 7.35IDisclosure,
IFRS 7.35NExample,
IFRS 7.35IDisclosure, Expiry date
2021-01-01 IFRS 7.37 bCommon practice,
Expiry date 2021-01-01 IFRS 7.IG29Common
practice,
IFRS 7.35MDisclosure
Accumulated depreciation, amortisation
and impairment [member]
Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 dDisclosure,
IAS 40.79 cDisclosure,
IAS 41.54 fDisclosure,
IAS 16.75 bDisclosure,
IAS 38.118 cDisclosure
Accumulated depreciation and
amortisation [member]
IAS 16.75 bDisclosure,
IAS 41.54 fCommon practice,
IAS 38.118 cCommon practice, Expiry date
2019-01-01 IAS 17.32Common practice,
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice
Accumulated impairment [member]
Biological assets [axis]
IAS 41.50Common
practice
Biological assets [member]
Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 41.50Common practice
Current biological assets
[member]
IAS 41.50Common
practice
Non-current biological assets
[member]
IAS 41.50Common
practice
Disclosure of reconciliation of changes
in biological assets [line items]
Reconciliation of changes in biological
assets [abstract]
Biological assets at beginning of
period
IAS 41.50Disclosure,
IAS 41.43Example,
IAS 1.54 fDisclosure
Changes in biological assets
[abstract]
Additions other than through business
combinations, biological assets [abstract]
Additions from subsequent expenditure
recognised as asset, biological assets
IAS 41.50Common
practice
Additions from purchases, biological
assets
IAS 41.50 bDisclosure
Total additions other than through
business combinations, biological assets
IAS 41.50Common
practice
Acquisitions through business
combinations, biological assets
IAS 41.50 eDisclosure
Increase (decrease) through net exchange
differences, biological assets
IAS 41.50 fDisclosure
Depreciation, biological assets
IAS 41.55 cDisclosure
Impairment loss recognised in profit or
loss, biological assets
IAS 41.55 aDisclosure
Reversal of impairment loss recognised
in profit or loss, biological assets
IAS 41.55 bDisclosure
Gains (losses) on fair value adjustment,
biological assets [abstract]
Gains (losses) on fair value adjustment
attributable to physical changes, biological assets
IAS 41.51Example,
IAS 41 - Example 1 XYZ Dairy
LtdExample
Gains (losses) on fair value adjustment
attributable to price changes, biological assets
IAS 41.51Example,
IAS 41 - Example 1 XYZ Dairy
LtdExample
Total gains (losses) on fair value
adjustment, biological assets
IAS 41.50 aDisclosure
Increase (decrease) through other
changes, biological assets
IAS 41.50 gDisclosure
Disposals, biological assets
IAS 41.50 cDisclosure
Decrease due to harvest, biological
assets
IAS 41.50 dDisclosure
Decrease through classified as held for
sale, biological assets
IAS 41.50 cDisclosure
Total increase (decrease) in biological
assets
IAS 41.50Disclosure
Biological assets at end of
period
IAS 41.50Disclosure,
IAS 41.43Example,
IAS 1.54 fDisclosure
Description of biological assets where
fair value information is unreliable
IAS 41.54 aDisclosure
Explanation of why fair value cannot be
reliably measured for biological assets, at cost
IAS 41.54 bDisclosure
Range of estimates within which fair
value is likely to lie for biological assets, at cost
IAS 41.54 cDisclosure
Depreciation method, biological assets,
at cost
IAS 41.54 dDisclosure
Useful lives or depreciation rates,
biological assets, at cost
IAS 41.54 eDisclosure
Description of biological assets
previously measured at cost
IAS 41.56 aDisclosure
Explanation of why fair value becomes
reliable for biological assets previously measured at cost
IAS 41.56 bDisclosure
Explanation of effect of change for
biological asset for which fair value becomes reliably measurable
IAS 41.56 cDisclosure
Description of nature and extent of
government grants for agricultural activity recognised in financial
statements
IAS 41.57 aDisclosure
Income from government grants related to
agricultural activity
IAS 41.57 aCommon
practice
Description of unfulfilled conditions and
other contingencies attached to government grant for agricultural
activity
IAS 41.57 bDisclosure
Explanation of significant decrease in
level of government grants for agricultural activity
IAS 41.57 cDisclosure
Disclosure of regulatory deferral accounts
[text block]
IFRS 14 - DisclosureDisclosure,
IFRS 14 - PresentationDisclosure
Items for presentation of regulatory
deferral accounts [abstract]
Statement of financial position
[abstract]
Regulatory deferral account debit
balances and related deferred tax asset [abstract]
Regulatory deferral account debit
balances [abstract]
Regulatory deferral account debit
balances directly related to disposal group
IFRS 14.25Disclosure
Other regulatory deferral account debit
balances
IFRS 14.25Example,
IFRS 14.IE5Example
Total regulatory deferral account debit
balances
IFRS 14.20 aDisclosure,
IFRS 14.35Disclosure,
IFRS 14.33 aDisclosure
Deferred tax asset associated with
regulatory deferral account balances
IFRS 14.B11 bDisclosure,
IFRS 14.24Disclosure
Total regulatory deferral account debit
balances and related deferred tax asset
IFRS 14.24Disclosure,
IFRS 14.B11 aDisclosure
Assets and regulatory deferral account
debit balances
IFRS 14.21Disclosure
Regulatory deferral account credit
balances and related deferred tax liability [abstract]
Regulatory deferral account credit
balances [abstract]
Regulatory deferral account credit
balances directly related to disposal group
IFRS 14.25Disclosure
Other regulatory deferral account credit
balances
IFRS 14.25Example,
IFRS 14.IE5Example
Total regulatory deferral account credit
balances
IFRS 14.33 aDisclosure,
IFRS 14.20 bDisclosure,
IFRS 14.35Disclosure
Deferred tax liability associated with
regulatory deferral account balances
IFRS 14.24Disclosure,
IFRS 14.B11 bDisclosure
Total regulatory deferral account credit
balances and related deferred tax liability
IFRS 14.B11 aDisclosure,
IFRS 14.24Disclosure
Equity, liabilities and regulatory
deferral account credit balances
IFRS 14.21Disclosure
Statement of profit or loss and other
comprehensive income [abstract]
Profit (loss), including net movement in
regulatory deferral account balances related to profit or loss and net
movement in related deferred tax
IFRS 14.23Disclosure
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 14.23Example,
IFRS 14.IE1Example
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.IE1Example,
IFRS 14.23Example
Net movement in regulatory deferral
account balances related to profit or loss and net movement in related
deferred tax [abstract]
Net movement in regulatory deferral
account balances related to profit or loss [abstract]
Net movement in regulatory deferral
account balances related to profit or loss directly associated with
discontinued operation
IFRS 14.25Disclosure
Net movement in other regulatory
deferral account balances related to profit or loss
IFRS 14.IE5Common practice,
IFRS 14.25Common practice
Total net movement in regulatory
deferral account balances related to profit or loss
IFRS 14.23Disclosure,
IFRS 14.35Disclosure
Net movement in deferred tax arising from
regulatory deferral account balances related to profit or loss
IFRS 14.24Disclosure,
IFRS 14.B12 bDisclosure
Total net movement in regulatory deferral
account balances related to profit or loss and net movement in related
deferred tax
IFRS 14.24Disclosure,
IFRS 14.B12 aDisclosure
Net movement in regulatory deferral
account balances related to other comprehensive income [abstract]
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 aDisclosure,
IFRS 14.35Disclosure
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 aDisclosure
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 aDisclosure
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]
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 bDisclosure
Reclassification adjustments on net
movement in regulatory deferral account balances, net of tax
IFRS 14.22 bDisclosure
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 bDisclosure,
IFRS 14.35Disclosure
Other comprehensive income, before tax,
net movement in regulatory deferral account balances related to items that
will be reclassified to profit or loss [abstract]
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 bDisclosure
Reclassification adjustments on net
movement in regulatory deferral account balances, before tax
IFRS 14.22 bDisclosure
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 bDisclosure
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 bDisclosure
Earnings per share [abstract]
Basic earnings (loss) per share,
including net movement in regulatory deferral account balances and net
movement in related deferred tax
IFRS 14.26Disclosure
Diluted earnings (loss) per share,
including net movement in regulatory deferral account balances and net
movement in related deferred tax
IFRS 14.26Disclosure
Basic and diluted earnings (loss) per
share, including net movement in regulatory deferral account balances and
net movement in related deferred tax
IFRS 14.26Disclosure
Basic earnings (loss) per share from
continuing operations, including net movement in regulatory deferral
account balances and net movement in related deferred tax
IFRS 14.26Disclosure
Diluted earnings (loss) per share from
continuing operations, including net movement in regulatory deferral
account balances and net movement in related deferred tax
IFRS 14.26Disclosure
Basic and diluted earnings (loss) per
share from continuing operations, including net movement in regulatory
deferral account balances and net movement in related
deferred tax
IFRS 14.26Disclosure
Basic earnings (loss) per share from
discontinued operations, including net movement in regulatory deferral
account balances and net movement in related deferred tax
IFRS 14.26Disclosure
Diluted earnings (loss) per share from
discontinued operations, including net movement in regulatory deferral
account balances and net movement in related deferred tax
IFRS 14.26Disclosure
Basic and diluted earnings (loss) per
share from discontinued operations, including net movement in regulatory
deferral account balances and net movement in related
deferred tax
IFRS 14.26Disclosure
Description of basis on which regulatory
deferral account balances are recognised and derecognised, and how they
are measured initially and subsequently
IFRS 14.32Disclosure
Disclosure of information about
activities subject to rate regulation [text block]
IFRS 14 - Explanation of
activities subject to rate regulationDisclosure
Disclosure of information about
activities subject to rate regulation [abstract]
Disclosure of information about
activities subject to rate regulation [table]
IFRS 14 - Explanation of
activities subject to rate regulationDisclosure
Types of rate-regulated activities
[axis]
IFRS 14.33Disclosure,
IFRS 14.30Disclosure
Rate-regulated activities
[member]
IFRS 14.33Disclosure,
IFRS 14.30Disclosure
Electricity distribution
[member]
IFRS 14.33Example,
IFRS 14.IE2Example
Gas distribution [member]
IFRS 14.IE2Example,
IFRS 14.33Example
Classes of regulatory deferral account
balances [axis]
IFRS 14.33Disclosure,
IFRS 14.30 cDisclosure
Classes of regulatory deferral account
balances [member]
IFRS 14.33Disclosure,
IFRS 14.30 cDisclosure
Taxation-related regulatory deferral
account balances [member]
IFRS 14.34Disclosure
Disclosure of information about
activities subject to rate regulation [line items]
Description of nature and extent of
rate-regulated activity
IFRS 14.30 aDisclosure
Description of nature of regulatory
rate-setting process
IFRS 14.30 aDisclosure
Description of identity of rate
regulator(s)
IFRS 14.30 bDisclosure
Statement that rate regulator is related
party
IFRS 14.30 bDisclosure
Explanation of how rate regulator is
related
IFRS 14.30 bDisclosure
Description of how future recovery or
reversal of regulatory deferral account balances is affected by risks and
uncertainty
IFRS 14.30 cDisclosure
Description of cross-reference to
disclosures about activities subject to rate regulation
IFRS 14.31Disclosure
Disclosure of information about amounts
recognised in relation to regulatory deferral account balances [text
block]
IFRS 14 - Explanation of
recognised amountsDisclosure
Disclosure of information about amounts
recognised in relation to regulatory deferral account balances
[abstract]
Disclosure of information about amounts
recognised in relation to regulatory deferral account balances
[table]
IFRS 14 - Explanation of
recognised amountsDisclosure
Types of rate-regulated activities
[axis]
IFRS 14.33Disclosure,
IFRS 14.30Disclosure
Rate-regulated activities
[member]
IFRS 14.33Disclosure,
IFRS 14.30Disclosure
Electricity distribution
[member]
IFRS 14.33Example,
IFRS 14.IE2Example
Gas distribution [member]
IFRS 14.IE2Example,
IFRS 14.33Example
Regulatory deferral account balances
[axis]
IFRS 14.B22Disclosure
Regulatory deferral account balances
[member]
IFRS 14.B22Disclosure
Regulatory deferral account balances not
classified as disposal groups [member]
IFRS 14.B22Disclosure
Regulatory deferral account balances
classified as disposal groups [member]
IFRS 14.B22Disclosure
Classes of regulatory deferral account
balances [axis]
IFRS 14.33Disclosure,
IFRS 14.30 cDisclosure
Classes of regulatory deferral account
balances [member]
IFRS 14.33Disclosure,
IFRS 14.30 cDisclosure
Taxation-related regulatory deferral
account balances [member]
IFRS 14.34Disclosure
Range [axis]
IFRS 13.B6Example,
IFRS 14.33 bDisclosure,
IFRS 2.45 dDisclosure, IFRS 7.7Common
practice, IFRS 13.IE63Example, Effective
2021-01-01 IFRS 17.120Disclosure
Ranges [member]
IFRS 2.45 dDisclosure,
IFRS 13.IE63Example, IFRS 13.B6Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, Effective
2021-01-01 IFRS 17.120Disclosure
Bottom of range [member]
IFRS 13.B6Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, IFRS 13.IE63Example,
IFRS 2.45 dDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure
Weighted average [member]
IFRS 13.IE63Example,
IFRS 7.7Common practice,
IFRS 13.B6Example,
IFRS 14.33 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure
Top of range [member]
IFRS 13.B6Example,
IFRS 2.45 dDisclosure,
IFRS 13.IE63Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, Effective
2021-01-01 IFRS 17.120Disclosure
Disclosure of information about amounts
recognised in relation to regulatory deferral account balances [line
items]
Reconciliation of regulatory deferral
account debit balances [abstract]
Regulatory deferral account debit
balances at beginning of period
IFRS 14.20 aDisclosure,
IFRS 14.35Disclosure,
IFRS 14.33 aDisclosure
Changes in regulatory deferral account
debit balances [abstract]
Increase (decrease) through balances
recognised in current period in statement of financial position,
regulatory deferral account debit balances
IFRS 14.33 a (i)Example
Decrease through balances recovered in
current period, regulatory deferral account debit balances
IFRS 14.33 a (ii)Example
Increase (decrease) through other
changes, regulatory deferral account debit balances [abstract]
Decrease through impairments, regulatory
deferral account debit balances
IFRS 14.33 a (iii)Example
Increase through items acquired in
business combination, regulatory deferral account debit balances
IFRS 14.33 a (iii)Example
Decrease through disposals, regulatory
deferral account debit balances
IFRS 14.33 a (iii)Example
Increase (decrease) through changes in
foreign exchange rates, regulatory deferral account debit
balances
IFRS 14.33 a (iii)Example
Increase (decrease) through changes in
discount rates, regulatory deferral account debit balances
IFRS 14.33 a (iii)Example
Increase (decrease) through transfers to
disposal groups, regulatory deferral account debit balances
IFRS 14.33 a (iii)Example,
IFRS 14.IE5Example
Total increase (decrease) through other
changes, regulatory deferral account debit balances
IFRS 14.33 a (iii)Example
Total increase (decrease) in regulatory
deferral account debit balances
IFRS 14.33 aDisclosure
Regulatory deferral account debit
balances at end of period
IFRS 14.20 aDisclosure,
IFRS 14.35Disclosure,
IFRS 14.33 aDisclosure
Reconciliation of regulatory deferral
account credit balances [abstract]
Regulatory deferral account credit
balances at beginning of period
IFRS 14.33 aDisclosure,
IFRS 14.20 bDisclosure,
IFRS 14.35Disclosure
Changes in regulatory deferral account
credit balances [abstract]
Increase (decrease) through balances
recognised in current period in statement of financial position,
regulatory deferral account credit balances
IFRS 14.33 a (i)Example
Decrease through balances reversed in
current period, regulatory deferral account credit balances
IFRS 14.33 a (ii)Example
Increase (decrease) through other
changes, regulatory deferral account credit balances [abstract]
Increase through items assumed in
business combination, regulatory deferral account credit balances
IFRS 14.33 a (iii)Example
Decrease through disposals, regulatory
deferral account credit balances
IFRS 14.33 a (iii)Example
Increase (decrease) through changes in
foreign exchange rates, regulatory deferral account credit
balances
IFRS 14.33 a (iii)Example
Increase (decrease) through changes in
discount rates, regulatory deferral account credit balances
IFRS 14.33 a (iii)Example
Increase (decrease) through transfers to
disposal groups, regulatory deferral account credit balances
IFRS 14.33 a (iii)Example,
IFRS 14.IE5Example
Total increase (decrease) through other
changes, regulatory deferral account credit balances
IFRS 14.33 a (iii)Example
Total increase (decrease) in regulatory
deferral account credit balances
IFRS 14.33 aDisclosure
Regulatory deferral account credit
balances at end of period
IFRS 14.33 aDisclosure,
IFRS 14.20 bDisclosure,
IFRS 14.35Disclosure
Rate of return used to reflect time value
of money, regulatory deferral account balances
IFRS 14.33 bDisclosure
Discount rate used to reflect time value
of money, regulatory deferral account balances
IFRS 14.33 bDisclosure
Remaining recovery period of regulatory
deferral account debit balances
IFRS 14.33 cDisclosure
Remaining reversal period of regulatory
deferral account credit balances
IFRS 14.33 cDisclosure
Statement that regulatory deferral
account balance is no longer fully recoverable or reversible
IFRS 14.36Disclosure
Description of reason why regulatory
deferral account balance is no longer fully recoverable or
reversible
IFRS 14.36Disclosure
Amount by which regulatory deferral
account debit balance has been reduced because it is no longer fully
recoverable
IFRS 14.36Disclosure
Amount by which regulatory deferral
account credit balance has been reduced because it is no longer fully
reversible
IFRS 14.36Disclosure
Description of impact of rate regulation
on current and deferred tax
IFRS 14.34Disclosure
Increase (decrease) in current tax
expense (income) due to rate regulation
IFRS 14.34Disclosure
Increase (decrease) in deferred tax
expense (income) due to rate regulation
IFRS 14.34Disclosure
Additional disclosures related to
regulatory deferral accounts [abstract]
Net movement in regulatory deferral
account balances related to profit or loss, attributable to
non-controlling interests
IFRS 14.B25Disclosure
Portion of gains (losses) recognised when
control of subsidiary is lost, attributable to derecognising regulatory
deferral account balances in former subsidiary
IFRS 14.B28Disclosure
Disclosure of investment property [text
block]
IAS 40 - DisclosureDisclosure
Disclosure of detailed information about
investment property [text block]
IAS 40.32ADisclosure
Disclosure of detailed information about
investment property [abstract]
Disclosure of detailed information about
investment property [table]
IAS 40.32ADisclosure
Measurement [axis]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
Aggregated measurement [member]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
At cost [member]
IAS 41.50Disclosure,
IAS 41.55Disclosure,
IAS 40.32ADisclosure
Fair value model [member]
IAS 40.32ADisclosure
At fair value [member]
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IFRS 13.93 aDisclosure
At cost within fair value model
[member]
Expiry date
2019-01-01 IAS 40.78Disclosure
At cost or in accordance with IFRS 16
within fair value model [member]
Effective
2019-01-01 IAS 40.78Disclosure
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis]
IAS 40.76Disclosure,
IAS 38.118 cDisclosure,
IAS 40.79 cDisclosure,
IAS 41.54 fDisclosure,
IAS 41.50Disclosure, Effective
2018-01-01 IFRS 7.35IDisclosure,
Effective
2018-01-01 IFRS 7.35HDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 eDisclosure,
IAS 38.118 eDisclosure,
IAS 16.73 dDisclosure,
IFRS 3.B67 dDisclosure,
IAS 40.79 dDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Expiry date 2018-01-01 IFRS 7.IG29Common
practice, IFRS 7.35HDisclosure,
Expiry date 2021-01-01 IFRS 7.37 bCommon
practice, IFRS 7.35IDisclosure, Expiry
date 2021-01-01 IFRS 7.IG29Common
practice
Carrying amount [member]
Gross carrying amount [member]
IAS 41.54 fDisclosure,
IAS 40.79 cDisclosure,
IFRS 3.B67 dDisclosure,
IAS 16.73 dDisclosure, Expiry date
2018-01-01 IFRS 7.IG29Common practice,
Expiry date 2019-01-01 IAS 17.32Disclosure,
Effective 2018-01-01 IFRS 7.35MDisclosure,
IAS 38.118 cDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Effective
2018-01-01 IFRS 7.35NExample,
Effective
2018-01-01 IFRS 7.35IDisclosure,
IFRS 7.35NExample,
IFRS 7.35IDisclosure, Expiry date
2021-01-01 IFRS 7.37 bCommon practice,
Expiry date 2021-01-01 IFRS 7.IG29Common
practice,
IFRS 7.35MDisclosure
Accumulated depreciation, amortisation
and impairment [member]
Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 dDisclosure,
IAS 40.79 cDisclosure,
IAS 41.54 fDisclosure,
IAS 16.75 bDisclosure,
IAS 38.118 cDisclosure
Accumulated depreciation and
amortisation [member]
IAS 16.75 bDisclosure,
IAS 41.54 fCommon practice,
IAS 38.118 cCommon practice, Expiry date
2019-01-01 IAS 17.32Common practice,
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice
Accumulated impairment [member]
Types of investment property
[axis]
IAS 1.112 cCommon
practice
Investment property [member]
IFRS 13.94Example,
IAS 1.112 cCommon practice, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IFRS 13.IE60Example
Investment property completed
[member]
IAS 1.112 cCommon
practice
Investment property under construction
or development [member]
IAS 1.112 cCommon
practice
Disclosure of detailed information about
investment property [line items]
Reconciliation of changes in investment
property [abstract]
Investment property at beginning of
period
IAS 40.79 dDisclosure,
IAS 1.54 bDisclosure,
IAS 40.76Disclosure
Changes in investment property
[abstract]
Additions, investment property
[abstract]
Additions from subsequent expenditure
recognised as asset, investment property
IAS 40.79 d (i)Disclosure,
IAS 40.76 aDisclosure
Additions from acquisitions, investment
property
IAS 40.79 d (i)Disclosure,
IAS 40.76 aDisclosure
Total additions other than through
business combinations, investment property
IAS 40.76 aDisclosure,
IAS 40.79 d (i)Disclosure
Acquisitions through business
combinations, investment property
IAS 40.79 d (ii)Disclosure,
IAS 40.76 bDisclosure
Increase (decrease) through net exchange
differences, investment property
IAS 40.76 eDisclosure,
IAS 40.79 d (vi)Disclosure
Depreciation, investment
property
IAS 40.76Disclosure,
IAS 40.79 d (iv)Disclosure
Impairment loss recognised in profit or
loss, investment property
IAS 40.76 gDisclosure,
IAS 40.79 d (v)Disclosure
Reversal of impairment loss recognised
in profit or loss, investment property
IAS 40.76 gDisclosure,
IAS 40.79 d (v)Disclosure
Gains (losses) on fair value adjustment,
investment property
IAS 40.76 dDisclosure
Transfer from (to) inventories and
owner-occupied property, investment property
IAS 40.76 fDisclosure,
IAS 40.79 d (vii)Disclosure
Transfer from investment property under
construction or development, investment property
IAS 40.76Common practice,
IAS 40.79 dCommon practice
Disposals, investment property
IAS 40.76 cDisclosure,
IAS 40.79 d (iii)Disclosure
Decrease through classified as held for
sale, investment property
IAS 40.76 cDisclosure,
IAS 40.79 d (iii)Disclosure
Increase (decrease) through other
changes, investment property
IAS 40.79 d (viii)Disclosure,
IAS 40.76 gDisclosure
Total increase (decrease) in investment
property
IAS 40.79 dDisclosure,
IAS 40.76Disclosure
Investment property at end of
period
IAS 40.79 dDisclosure,
IAS 1.54 bDisclosure,
IAS 40.76Disclosure
Explanation of whether entity applied
fair value model or cost model to measure investment property
IAS 40.75 aDisclosure
Explanation of circumstances under which
operating leases classified as investment property
Expiry date
2019-01-01 IAS 40.75 bDisclosure
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 cDisclosure
Description of extent to which fair value
of investment property is based on valuation by independent
valuer
IAS 40.75 eDisclosure
Rental income from investment property,
net of direct operating expense [abstract]
Rental income from investment
property
IAS 40.75 f (i)Disclosure
Direct operating expense from investment
property [abstract]
Direct operating expense from investment
property generating rental income
IAS 40.75 f (ii)Disclosure
Direct operating expense from investment
property not generating rental income
IAS 40.75 f (iii)Disclosure
Total direct operating expense from
investment property
IAS 40.75 fCommon
practice
Rental income from investment property,
net of direct operating expense
IAS 1.112 cCommon
practice
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
Explanation of restrictions on
realisability of investment property or remittance of income and proceeds
of disposal of investment property
IAS 40.75 gDisclosure
Restrictions on realisability of
investment property or remittance of income and proceeds of disposal of
investment property
IAS 40.75 gDisclosure
Explanation of contractual obligations to
purchase, construct or develop investment property or for repairs,
maintenance or enhancements
IAS 40.75 hDisclosure
Disclosure of significant adjustments to
valuation obtained [text block]
IAS 40.77Disclosure
Description of investment property, at
cost within fair value model
Expiry date
2019-01-01 IAS 40.78 aDisclosure
Explanation of why fair value cannot be
reliably measured for investment property, at cost within fair value
model
Expiry date
2019-01-01 IAS 40.78 bDisclosure
Range of estimates within which fair
value is likely to lie for investment property, at cost within fair value
model
Expiry date
2019-01-01 IAS 40.78 cDisclosure
Explanation of disposal of investment
property carried at cost within fair value model
Expiry date
2019-01-01 IAS 40.78 d (i)Disclosure
Investment property carried at cost
within fair value model, at time of sale
Expiry date
2019-01-01 IAS 40.78 d (ii)Disclosure
Gains (losses) on disposals of investment
property carried at cost within fair value model
Expiry date
2019-01-01 IAS 40.78 d (iii)Disclosure
Description of investment property, at
cost or in accordance with IFRS 16 within fair value model
Effective
2019-01-01 IAS 40.78 aDisclosure
Explanation of why fair value cannot be
reliably measured for investment property, at cost or in accordance with
IFRS 16 within fair value model
Effective
2019-01-01 IAS 40.78 bDisclosure
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
Effective
2019-01-01 IAS 40.78 cDisclosure
Explanation of disposal of investment
property carried at cost or in accordance with IFRS 16 within fair value
model
Effective
2019-01-01 IAS 40.78 d (i)Disclosure
Investment property carried at cost or in
accordance with IFRS 16 within fair value model, at time of sale
Effective
2019-01-01 IAS 40.78 d (ii)Disclosure
Gains (losses) on disposals of investment
property carried at cost or in accordance with IFRS 16 within fair value
model
Effective
2019-01-01 IAS 40.78 d (iii)Disclosure
Depreciation method, investment property,
cost model
IAS 40.79 aDisclosure
Useful lives or depreciation rates,
investment property, cost model
IAS 40.79 bDisclosure
Description of investment property where
fair value information is unreliable, cost model
IAS 40.79 e (i)Disclosure
Explanation of why fair value cannot be
reliably measured for investment property, cost model
IAS 40.79 e (ii)Disclosure
Range of estimates within which fair
value is likely to lie for investment property, cost model
IAS 40.79 e (iii)Disclosure
Disclosure of separate financial
statements [text block]
IAS 27 - DisclosureDisclosure,
IFRS 12 - ObjectiveDisclosure
Description of nature of financial
statements
IAS 27.16 aDisclosure,
IAS 1.51 bDisclosure,
IAS 27.17 aDisclosure
Description of fact that exemption from
consolidation has been used
IAS 27.16 aDisclosure
Description of reasons why separate
financial statements are prepared if not required by law
IAS 27.17 aDisclosure
Name of entity whose consolidated
financial statements have been produced for public use
IAS 27.16 aDisclosure
Principal place of business of entity
whose consolidated financial statements have been produced for public
use
IAS 27.16 aDisclosure
Country of incorporation of entity whose
consolidated financial statements have been produced for public
use
IAS 27.16 aDisclosure
Address where consolidated financial
statements are obtainable
IAS 27.16 aDisclosure
Disclosure of subsidiaries [text
block]
IAS 27.17 bDisclosure,
IFRS 12.B4 aDisclosure,
IAS 27.16 bDisclosure
Disclosure of subsidiaries
[abstract]
Disclosure of subsidiaries
[table]
IAS 27.17 bDisclosure,
IAS 27.16 bDisclosure,
IFRS 12.B4 aDisclosure
Subsidiaries [axis]
IAS 27.17 bDisclosure,
IFRS 12.B4 aDisclosure,
IAS 27.16 bDisclosure
Entity's total for subsidiaries
[member]
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure,
IFRS 12.B4 aDisclosure
Subsidiaries [member]
IFRS 12.B4 aDisclosure,
IAS 24.19 cDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure
Disclosure of subsidiaries [line
items]
Name of subsidiary
IAS 27.16 b (i)Disclosure,
IAS 27.17 b (i)Disclosure,
IFRS 12.19B aDisclosure,
IFRS 12.12 aDisclosure
Principal place of business of
subsidiary
IFRS 12.19B bDisclosure,
IAS 27.17 b (ii)Disclosure,
IFRS 12.12 bDisclosure,
IAS 27.16 b (ii)Disclosure
Country of incorporation of
subsidiary
IAS 27.16 b (ii)Disclosure,
IFRS 12.12 bDisclosure,
IAS 27.17 b (ii)Disclosure,
IFRS 12.19B bDisclosure
Proportion of ownership interest in
subsidiary
IAS 27.16 b (iii)Disclosure,
IFRS 12.19B cDisclosure,
IAS 27.17 b (iii)Disclosure
Proportion of voting rights held in
subsidiary
IFRS 12.19B cDisclosure,
IAS 27.16 b (iii)Disclosure,
IAS 27.17 b (iii)Disclosure
Disclosure of joint ventures [text
block]
IAS 27.17 bDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure
Disclosure of joint ventures
[abstract]
Disclosure of joint ventures
[table]
IAS 27.17 bDisclosure,
IAS 27.16 bDisclosure,
IFRS 12.B4 bDisclosure
Joint ventures [axis]
Effective on first application of IFRS
9 IFRS 4.39MDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Entity's total for joint ventures
[member]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39MDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Joint ventures [member]
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure
Disclosure of joint ventures [line
items]
Name of joint venture
IFRS 12.21 a (i)Disclosure,
IAS 27.17 b (i)Disclosure,
IAS 27.16 b (i)Disclosure
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
Country of incorporation of joint
venture
IAS 27.16 b (ii)Disclosure,
IFRS 12.21 a (iii)Disclosure,
IAS 27.17 b (ii)Disclosure
Proportion of ownership interest in joint
venture
IFRS 12.21 a (iv)Disclosure,
IAS 27.16 b (iii)Disclosure,
IAS 27.17 b (iii)Disclosure
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
Disclosure of associates [text
block]
IAS 27.17 bDisclosure,
IFRS 12.B4 dDisclosure,
IAS 27.16 bDisclosure
Disclosure of associates
[abstract]
Disclosure of associates [table]
IFRS 12.B4 dDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure
Associates [axis]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39MDisclosure,
IFRS 12.B4 dDisclosure,
IAS 27.16 bDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Entity's total for associates
[member]
IFRS 12.B4 dDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure, Effective on first application
of IFRS 9 IFRS 4.39MDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Associates [member]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.16 bDisclosure,
IAS 24.19 dDisclosure,
IFRS 12.B4 dDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure
Disclosure of associates [line
items]
Name of associate
IFRS 12.21 a (i)Disclosure,
IAS 27.16 b (i)Disclosure,
IAS 27.17 b (i)Disclosure
Principal place of business of
associate
IFRS 12.21 a (iii)Disclosure,
IAS 27.16 b (ii)Disclosure,
IAS 27.17 b (ii)Disclosure
Country of incorporation of
associate
IAS 27.16 b (ii)Disclosure,
IFRS 12.21 a (iii)Disclosure,
IAS 27.17 b (ii)Disclosure
Proportion of ownership interest in
associate
IAS 27.17 b (iii)Disclosure,
IAS 27.16 b (iii)Disclosure,
IFRS 12.21 a (iv)Disclosure
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
Method used to account for investments in
subsidiaries
IAS 27.17 cDisclosure,
IAS 27.16 cDisclosure
Method used to account for investments in
joint ventures
IAS 27.17 cDisclosure,
IAS 27.16 cDisclosure
Method used to account for investments in
associates
IAS 27.16 cDisclosure,
IAS 27.17 cDisclosure
Statement that investment entity prepares
separate financial statements as its only financial statements
IAS 27.16ADisclosure
Description of identification of
financial statements to which separate financial statements
relate
IAS 27.17Disclosure
Identification of unadjusted comparative
information
IFRS 10.C6BDisclosure,
IAS 38.130IDisclosure,
IFRS 11.C12BDisclosure,
IAS 16.80ADisclosure,
IAS 27.18IDisclosure, Effective
2021-01-01 IFRS 17.C27Disclosure,
IFRS 11.C13BDisclosure
Statement that unadjusted comparative
information has been prepared on different basis
IAS 16.80ADisclosure,
IAS 38.130IDisclosure,
IAS 27.18IDisclosure,
IFRS 11.C12BDisclosure,
IFRS 10.C6BDisclosure,
IFRS 11.C13BDisclosure, Effective
2021-01-01 IFRS 17.C27Disclosure
Explanation of basis of preparation of
unadjusted comparative information
IFRS 10.C6BDisclosure,
IAS 16.80ADisclosure,
IFRS 11.C12BDisclosure,
IAS 27.18IDisclosure,
IAS 38.130IDisclosure, Effective
2021-01-01 IFRS 17.C27Disclosure,
IFRS 11.C13BDisclosure
Disclosure of interests in other entities
[text block]
IFRS 12.1Disclosure
Disclosure of significant judgements and
assumptions made in relation to interests in other entities [text
block]
IFRS 12.7Disclosure
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 aExample
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 bExample
Description of significant judgements and
assumptions made in determining that entity is agent or principal
IFRS 12.9 cExample
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 dExample
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 eExample
Disclosure of how entity aggregated
interests in similar entities [text block]
IFRS 12.B3Disclosure
Disclosure of interests in subsidiaries
[text block]
IFRS 12.2 b (i)Disclosure
Disclosure of composition of group [text
block]
IFRS 12.10 a (i)Disclosure
Disclosure of subsidiaries [text
block]
IAS 27.17 bDisclosure,
IFRS 12.B4 aDisclosure,
IAS 27.16 bDisclosure
Disclosure of subsidiaries
[abstract]
Disclosure of subsidiaries
[table]
IAS 27.17 bDisclosure,
IAS 27.16 bDisclosure,
IFRS 12.B4 aDisclosure
Subsidiaries [axis]
IAS 27.17 bDisclosure,
IFRS 12.B4 aDisclosure,
IAS 27.16 bDisclosure
Entity's total for subsidiaries
[member]
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure,
IFRS 12.B4 aDisclosure
Subsidiaries [member]
IFRS 12.B4 aDisclosure,
IAS 24.19 cDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure
Subsidiaries with material
non-controlling interests [member]
IFRS 12.12Disclosure
Disclosure of subsidiaries [line
items]
Name of subsidiary
IAS 27.16 b (i)Disclosure,
IAS 27.17 b (i)Disclosure,
IFRS 12.19B aDisclosure,
IFRS 12.12 aDisclosure
Principal place of business of
subsidiary
IFRS 12.19B bDisclosure,
IAS 27.17 b (ii)Disclosure,
IFRS 12.12 bDisclosure,
IAS 27.16 b (ii)Disclosure
Country of incorporation of
subsidiary
IAS 27.16 b (ii)Disclosure,
IFRS 12.12 bDisclosure,
IAS 27.17 b (ii)Disclosure,
IFRS 12.19B bDisclosure
Proportion of ownership interests held
by non-controlling interests
IFRS 12.12 cDisclosure
Proportion of voting rights held by
non-controlling interests
IFRS 12.12 dDisclosure
Profit (loss), attributable to
non-controlling interests
IAS 1.81B a (i)Disclosure,
IFRS 12.12 eDisclosure
Non-controlling interests
IAS 1.54 qDisclosure,
IFRS 10.22Disclosure,
IFRS 12.12 fDisclosure
Dividends paid to non-controlling
interests
IFRS 12.B10 aDisclosure
Current assets
IFRS 12.B12 b (i)Disclosure,
IFRS 12.B10 bExample,
IAS 1.66Disclosure
Non-current assets
IFRS 12.B10 bExample,
IAS 1.66Disclosure,
IFRS 12.B12 b (ii)Disclosure
Current liabilities
IAS 1.69Disclosure,
IFRS 12.B10 bExample,
IFRS 12.B12 b (iii)Disclosure
Non-current liabilities
IFRS 12.B10 bExample,
IFRS 12.B12 b (iv)Disclosure,
IAS 1.69Disclosure
Revenue
Profit (loss)
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure,
IFRS 12.B10 bExample,
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective on first
application of IFRS 9 IFRS 4.39L eExample,
IFRS 8.23Disclosure,
IAS 1.106 d (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample
Comprehensive income
IAS 1.106 aDisclosure,
IAS 1.81A cDisclosure,
IFRS 1.24 bDisclosure,
IFRS 12.B10 bExample,
IFRS 12.B12 b (ix)Disclosure,
IFRS 1.32 a (ii)Disclosure
Date of end of reporting period of
financial statements of subsidiary
IFRS 12.11 aDisclosure
Description of reason why using
different reporting date or period for subsidiary
IFRS 12.11 bDisclosure
Description of significant restrictions
on entity's ability to access or use assets and settle liabilities of
group
IFRS 12.13 aDisclosure
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 bDisclosure
Assets to which significant restrictions
apply
IFRS 12.13 cDisclosure
Liabilities to which significant
restrictions apply
IFRS 12.13 cDisclosure
Disclosure of information about
consolidated structured entities [text block]
IFRS 12 - Nature of the risks
associated with an entity's interests in consolidated structured
entitiesDisclosure
Disclosure of information about
consolidated structured entities [abstract]
Disclosure of information about
consolidated structured entities [table]
IFRS 12 - Nature of the risks
associated with an entity's interests in consolidated structured
entitiesDisclosure
Consolidated structured entities
[axis]
IFRS 12 - Nature of the risks
associated with an entity's interests in consolidated structured
entitiesDisclosure
Entity's total for consolidated
structured entities [member]
IFRS 12 - Nature of the risks
associated with an entity's interests in consolidated structured
entitiesDisclosure
Consolidated structured entities
[member]
IFRS 12 - Nature of the risks
associated with an entity's interests in consolidated structured
entitiesDisclosure
Disclosure of information about
consolidated structured entities [line items]
Description of terms of contractual
arrangements that could require parent or subsidiaries to provide
financial support to structured entity
IFRS 12.B26 aExample,
IFRS 12.14Disclosure
Description of type of support provided
to structured entity without having contractual obligation to do
so
IFRS 12.30 aDisclosure,
IFRS 12.15 aDisclosure
Support provided to structured entity
without having contractual obligation to do so
IFRS 12.30 aDisclosure,
IFRS 12.15 aDisclosure
Description of reasons for providing
support to structured entity without having contractual obligation to do
so
IFRS 12.15 bDisclosure,
IFRS 12.30 bDisclosure
Explanation of factors in reaching
decision to provide support to previously unconsolidated structured entity
that resulted in obtaining control
IFRS 12.16Disclosure
Description of intentions to provide
support to structured entity
IFRS 12.17Disclosure,
IFRS 12.31Disclosure
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 12.18Disclosure
Increase (decrease) through changes in
ownership interests in subsidiaries that do not result in loss of control,
equity attributable to owners of parent
IFRS 12.18Disclosure
Gains (losses) recognised when control of
subsidiary is lost
IFRS 12.19Disclosure
Portion of gains (losses) recognised when
control of subsidiary is lost, attributable to recognising investment
retained in former subsidiary
IFRS 12.19 aDisclosure
Description of line item(s) in profit or
loss in which gain (loss) is recognised when control of subsidiary is
lost
IFRS 12.19 bDisclosure
Disclosure of interests in associates
[text block]
IFRS 12.2 b (ii)Disclosure
Disclosure of associates [text
block]
IAS 27.17 bDisclosure,
IFRS 12.B4 dDisclosure,
IAS 27.16 bDisclosure
Disclosure of associates
[abstract]
Disclosure of associates [table]
IFRS 12.B4 dDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure
Associates [axis]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39MDisclosure,
IFRS 12.B4 dDisclosure,
IAS 27.16 bDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Entity's total for associates
[member]
IFRS 12.B4 dDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure, Effective on first application
of IFRS 9 IFRS 4.39MDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Associates [member]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.16 bDisclosure,
IAS 24.19 dDisclosure,
IFRS 12.B4 dDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial
associates [member]
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 12.21 c (ii)Disclosure, Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Disclosure of associates [line
items]
Name of associate
IFRS 12.21 a (i)Disclosure,
IAS 27.16 b (i)Disclosure,
IAS 27.17 b (i)Disclosure
Description of nature of entity's
relationship with associate
IFRS 12.21 a (ii)Disclosure
Principal place of business of
associate
IFRS 12.21 a (iii)Disclosure,
IAS 27.16 b (ii)Disclosure,
IAS 27.17 b (ii)Disclosure
Country of incorporation of
associate
IAS 27.16 b (ii)Disclosure,
IFRS 12.21 a (iii)Disclosure,
IAS 27.17 b (ii)Disclosure
Proportion of ownership interest in
associate
IAS 27.17 b (iii)Disclosure,
IAS 27.16 b (iii)Disclosure,
IFRS 12.21 a (iv)Disclosure
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
Description of whether investment in
associate is measured using equity method or at fair value
IFRS 12.21 b (i)Disclosure
Description of basis of preparation of
summarised financial information of associate
IFRS 12.B15Disclosure
Dividends received
IFRS 12.B12 aDisclosure
Current assets
IFRS 12.B12 b (i)Disclosure,
IFRS 12.B10 bExample,
IAS 1.66Disclosure
Non-current assets
IFRS 12.B10 bExample,
IAS 1.66Disclosure,
IFRS 12.B12 b (ii)Disclosure
Current liabilities
IAS 1.69Disclosure,
IFRS 12.B10 bExample,
IFRS 12.B12 b (iii)Disclosure
Non-current liabilities
IFRS 12.B10 bExample,
IFRS 12.B12 b (iv)Disclosure,
IAS 1.69Disclosure
Revenue
Profit (loss) from continuing
operations
IFRS 8.23Disclosure,
IFRS 12.B12 b (vi)Disclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure
Profit (loss) from discontinued
operations
IFRS 12.B12 b (vii)Disclosure,
IFRS 5.33 aDisclosure,
IAS 1.82 eaDisclosure,
IAS 1.98 eDisclosure
Other comprehensive income
IAS 1.91 aDisclosure,
IAS 1.81A bDisclosure,
IFRS 12.B12 b (viii)Disclosure,
IAS 1.106 d (ii)Disclosure
Comprehensive income
IAS 1.106 aDisclosure,
IAS 1.81A cDisclosure,
IFRS 1.24 bDisclosure,
IFRS 12.B10 bExample,
IFRS 12.B12 b (ix)Disclosure,
IFRS 1.32 a (ii)Disclosure
Fair value of investments in associates
for which there are quoted market prices
IFRS 12.21 b (iii)Disclosure
Investments accounted for using equity
method
IFRS 8.24 aDisclosure,
IAS 1.54 eDisclosure,
IFRS 12.B16Disclosure
Share of profit (loss) from continuing
operations of associates and joint ventures accounted for using equity
method
IFRS 12.B16 aDisclosure
Share of post-tax profit (loss) from
discontinued operations of associates and joint ventures accounted for
using equity method
IFRS 12.B16 bDisclosure
Share of other comprehensive income of
associates and joint ventures accounted for using equity method, net of
tax
IFRS 12.B16 cDisclosure,
IAS 1.91 aDisclosure, Effective on first application
of IFRS 9 IFRS 4.39M bDisclosure
Share of total comprehensive income of
associates and joint ventures accounted for using equity method
IFRS 12.B16 dDisclosure
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 bDisclosure
Description of nature and extent of
significant restrictions on transfer of funds to entity
IFRS 12.22 aDisclosure,
IFRS 12.19D aDisclosure
Date of end of reporting period of
financial statements of associate
IFRS 12.22 b (i)Disclosure
Description of reason why using
different reporting date or period for associate
IFRS 12.22 b (ii)Disclosure
Unrecognised share of losses of
associates
IFRS 12.22 cDisclosure
Cumulative unrecognised share of losses
of associates
IFRS 12.22 cDisclosure
Contingent liabilities incurred in
relation to interests in associates
IFRS 12.23 bDisclosure
Share of contingent liabilities of
associates incurred jointly with other investors
IFRS 12.23 bDisclosure
Disclosure of interests in joint
arrangements [text block]
IFRS 12.2 b (ii)Disclosure
Disclosure of joint operations [text
block]
IFRS 12.B4 cDisclosure
Disclosure of joint operations
[abstract]
Disclosure of joint operations
[table]
IFRS 12.B4 cDisclosure
Joint operations [axis]
IFRS 12.B4 cDisclosure
Entity's total for joint operations
[member]
IFRS 12.B4 cDisclosure
Joint operations [member]
IFRS 12.B4 cDisclosure
Disclosure of joint operations [line
items]
Name of joint operation
IFRS 12.21 a (i)Disclosure
Description of nature of entity's
relationship with joint operation
IFRS 12.21 a (ii)Disclosure
Principal place of business of joint
operation
IFRS 12.21 a (iii)Disclosure
Country of incorporation of joint
operation
IFRS 12.21 a (iii)Disclosure
Proportion of ownership interest in
joint operation
IFRS 12.21 a (iv)Disclosure
Proportion of voting rights held in
joint operation
IFRS 12.21 a (iv)Disclosure
Disclosure of joint ventures [text
block]
IAS 27.17 bDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure
Disclosure of joint ventures
[abstract]
Disclosure of joint ventures
[table]
IAS 27.17 bDisclosure,
IAS 27.16 bDisclosure,
IFRS 12.B4 bDisclosure
Joint ventures [axis]
Effective on first application of IFRS
9 IFRS 4.39MDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Entity's total for joint ventures
[member]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39MDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Joint ventures [member]
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial joint
ventures [member]
IFRS 12.21 c (i)Disclosure,
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure, Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Disclosure of joint ventures [line
items]
Name of joint venture
IFRS 12.21 a (i)Disclosure,
IAS 27.17 b (i)Disclosure,
IAS 27.16 b (i)Disclosure
Description of nature of entity's
relationship with joint venture
IFRS 12.21 a (ii)Disclosure
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
Country of incorporation of joint
venture
IAS 27.16 b (ii)Disclosure,
IFRS 12.21 a (iii)Disclosure,
IAS 27.17 b (ii)Disclosure
Proportion of ownership interest in
joint venture
IFRS 12.21 a (iv)Disclosure,
IAS 27.16 b (iii)Disclosure,
IAS 27.17 b (iii)Disclosure
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
Description of whether investment in
joint venture is measured using equity method or at fair value
IFRS 12.21 b (i)Disclosure
Description of basis of preparation of
summarised financial information of joint venture
IFRS 12.B15Disclosure
Dividends received
IFRS 12.B12 aDisclosure
Current assets
IFRS 12.B12 b (i)Disclosure,
IFRS 12.B10 bExample,
IAS 1.66Disclosure
Non-current assets
IFRS 12.B10 bExample,
IAS 1.66Disclosure,
IFRS 12.B12 b (ii)Disclosure
Current liabilities
IAS 1.69Disclosure,
IFRS 12.B10 bExample,
IFRS 12.B12 b (iii)Disclosure
Non-current liabilities
IFRS 12.B10 bExample,
IFRS 12.B12 b (iv)Disclosure,
IAS 1.69Disclosure
Revenue
Profit (loss) from continuing
operations
IFRS 8.23Disclosure,
IFRS 12.B12 b (vi)Disclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure
Profit (loss) from discontinued
operations
IFRS 12.B12 b (vii)Disclosure,
IFRS 5.33 aDisclosure,
IAS 1.82 eaDisclosure,
IAS 1.98 eDisclosure
Other comprehensive income
IAS 1.91 aDisclosure,
IAS 1.81A bDisclosure,
IFRS 12.B12 b (viii)Disclosure,
IAS 1.106 d (ii)Disclosure
Comprehensive income
IAS 1.106 aDisclosure,
IAS 1.81A cDisclosure,
IFRS 1.24 bDisclosure,
IFRS 12.B10 bExample,
IFRS 12.B12 b (ix)Disclosure,
IFRS 1.32 a (ii)Disclosure
Cash and cash equivalents
IAS 1.54 iDisclosure,
IAS 7.45Disclosure,
IFRS 12.B13 aDisclosure
Other current financial
liabilities
IFRS 12.B13 bDisclosure,
IAS 1.54 mDisclosure
Other non-current financial
liabilities
IFRS 12.B13 cDisclosure,
IAS 1.54 mDisclosure
Depreciation and amortisation
expense
IFRS 12.B13 dDisclosure,
IAS 1.102Example, IAS 1.104Disclosure,
IFRS 8.23 eDisclosure,
IAS 1.99Disclosure,
IFRS 8.28 eDisclosure
Interest income
Interest expense
IFRS 8.28 eDisclosure,
IFRS 8.23 dDisclosure,
IFRS 12.B13 fDisclosure
IAS 26.35 b (viii)Disclosure,
IAS 12.81 c (ii)Disclosure,
IAS 1.82 dDisclosure,
IAS 12.81 c (i)Disclosure,
IFRS 12.B13 gDisclosure,
IAS 12.79Disclosure,
IFRS 8.23 hDisclosure
Fair value of investments in joint
ventures for which there are quoted market prices
IFRS 12.21 b (iii)Disclosure
Investments accounted for using equity
method
IFRS 8.24 aDisclosure,
IAS 1.54 eDisclosure,
IFRS 12.B16Disclosure
Share of profit (loss) from continuing
operations of associates and joint ventures accounted for using equity
method
IFRS 12.B16 aDisclosure
Share of post-tax profit (loss) from
discontinued operations of associates and joint ventures accounted for
using equity method
IFRS 12.B16 bDisclosure
Share of other comprehensive income of
associates and joint ventures accounted for using equity method, net of
tax
IFRS 12.B16 cDisclosure,
IAS 1.91 aDisclosure, Effective on first application
of IFRS 9 IFRS 4.39M bDisclosure
Share of total comprehensive income of
associates and joint ventures accounted for using equity method
IFRS 12.B16 dDisclosure
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 bDisclosure
Description of nature and extent of
significant restrictions on transfer of funds to entity
IFRS 12.22 aDisclosure,
IFRS 12.19D aDisclosure
Date of end of reporting period of
financial statements of joint venture
IFRS 12.22 b (i)Disclosure
Description of reason why using
different reporting date or period for joint venture
IFRS 12.22 b (ii)Disclosure
Unrecognised share of losses of joint
ventures
IFRS 12.22 cDisclosure
Cumulative unrecognised share of losses
of joint ventures
IFRS 12.22 cDisclosure
Commitments in relation to joint
ventures
IFRS 12.23 aDisclosure
Contingent liabilities incurred in
relation to interests in joint ventures
IFRS 12.23 bDisclosure
Share of contingent liabilities of joint
ventures incurred jointly with other investors
IFRS 12.23 bDisclosure
Disclosure of interests in unconsolidated
structured entities [text block]
IFRS 12.2 b (iii)Disclosure
Disclosure of unconsolidated structured
entities [text block]
IFRS 12.B4 eDisclosure
Disclosure of unconsolidated structured
entities [abstract]
Disclosure of unconsolidated structured
entities [table]
IFRS 12.B4 eDisclosure
Unconsolidated structured entities
[axis]
IFRS 12.B4 eDisclosure
Entity's total for unconsolidated
structured entities [member]
IFRS 12.B4 eDisclosure
Unconsolidated structured entities
[member]
IFRS 12.B4 eDisclosure
Securitisation vehicles
[member]
IFRS 12.B23 aExample
Asset-backed financings
[member]
IFRS 12.B23 bExample
Investment funds [member]
IFRS 12.B23 cExample
Disclosure of unconsolidated structured
entities [line items]
Disclosure of information about
interests in structured entity [text block]
IFRS 12.26Disclosure
Description of how entity determined
which structured entities it sponsored
IFRS 12.27 aDisclosure
Income from structured entities
IFRS 12.27 bDisclosure
Description of types of income from
structured entities
IFRS 12.27 bDisclosure,
IFRS 12.B26 cExample
Assets transferred to structured
entities, at time of transfer
IFRS 12.27 cDisclosure
Assets recognised in entity's financial
statements in relation to structured entities
IFRS 12.29 aDisclosure
Liabilities recognised in entity's
financial statements in relation to structured entities
IFRS 12.29 aDisclosure
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 bDisclosure
Maximum exposure to loss from interests
in structured entities
IFRS 12.29 cDisclosure
Information about how maximum exposure
to loss from interests in structured entities is determined
IFRS 12.29 cDisclosure
Description of fact and reasons why
maximum exposure to loss from interests in structured entities cannot be
quantified
IFRS 12.29 cDisclosure
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 dDisclosure
Description of type of support provided
to structured entity without having contractual obligation to do
so
IFRS 12.30 aDisclosure,
IFRS 12.15 aDisclosure
Support provided to structured entity
without having contractual obligation to do so
IFRS 12.30 aDisclosure,
IFRS 12.15 aDisclosure
Description of reasons for providing
support to structured entity without having contractual obligation to do
so
IFRS 12.15 bDisclosure,
IFRS 12.30 bDisclosure
Description of intentions to provide
support to structured entity
IFRS 12.17Disclosure,
IFRS 12.31Disclosure
Additional information about nature of
and changes in risks associated with interests in structured entities
[text block]
IFRS 12.B25Disclosure
Description of terms of contractual
arrangements that could require parent or subsidiaries to provide
financial support to structured entity
IFRS 12.B26 aExample,
IFRS 12.14Disclosure
Losses incurred in relation to interests
in structured entities
IFRS 12.B26 bExample
Description of whether entity is
required to absorb losses of structured entities before other
parties
IFRS 12.B26 dExample
Maximum limit of losses of structured
entities which entity is required to absorb before other parties
IFRS 12.B26 dExample
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 dExample
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 eExample
Description of difficulties structured
entity experienced in financing its activities
IFRS 12.B26 fExample
Disclosure of forms of funding of
structured entity and their weighted-average life [text block]
IFRS 12.B26 gExample
Disclosure of investment entities [text
block]
IFRS 12 - Investment entity
statusDisclosure
Information about significant judgements
and assumptions made in determining that entity is investment
entity
IFRS 12.9ADisclosure
Description of reasons for concluding
that entity is investment entity if it does not have one or more typical
characteristics
IFRS 12.9ADisclosure
Description of change of investment
entity status
IFRS 12.9BDisclosure
Description of reasons for change of
investment entity status
IFRS 12.9BDisclosure
Disclosure of effect of change of
investment entity status on financial statements [text block]
IFRS 12.9BDisclosure
Fair value of subsidiaries that cease to
be consolidated as of date of change of investment entity status
IFRS 12.9B aDisclosure
Gain (loss) on cessation of consolidation
of subsidiaries due to change of investment entity status
IFRS 12.9B bDisclosure
Description of line item(s) in profit or
loss in which gain (loss) on cessation of consolidation of subsidiaries is
recognised
IFRS 12.9B cDisclosure
Statement that investment entity is
required to apply exception from consolidation
IFRS 12.19ADisclosure
Disclosure of information about
unconsolidated subsidiaries [text block]
IFRS 12.19BDisclosure
Disclosure of information about
unconsolidated subsidiaries [abstract]
Disclosure of information about
unconsolidated subsidiaries [table]
IFRS 12.19BDisclosure
Unconsolidated subsidiaries
[axis]
IFRS 12.19BDisclosure
Entity's total for unconsolidated
subsidiaries [member]
IFRS 12.19BDisclosure
Unconsolidated subsidiaries
[member]
IFRS 12.19BDisclosure
Unconsolidated subsidiaries that
investment entity controls directly [member]
IFRS 12.19BDisclosure
Unconsolidated subsidiaries controlled
by subsidiaries of investment entity [member]
IFRS 12.19CDisclosure
Disclosure of information about
unconsolidated subsidiaries [line items]
Name of subsidiary
IAS 27.16 b (i)Disclosure,
IAS 27.17 b (i)Disclosure,
IFRS 12.19B aDisclosure,
IFRS 12.12 aDisclosure
Principal place of business of
subsidiary
IFRS 12.19B bDisclosure,
IAS 27.17 b (ii)Disclosure,
IFRS 12.12 bDisclosure,
IAS 27.16 b (ii)Disclosure
Country of incorporation of
subsidiary
IAS 27.16 b (ii)Disclosure,
IFRS 12.12 bDisclosure,
IAS 27.17 b (ii)Disclosure,
IFRS 12.19B bDisclosure
Proportion of ownership interest in
subsidiary
IAS 27.16 b (iii)Disclosure,
IFRS 12.19B cDisclosure,
IAS 27.17 b (iii)Disclosure
Proportion of voting rights held in
subsidiary
IFRS 12.19B cDisclosure,
IAS 27.16 b (iii)Disclosure,
IAS 27.17 b (iii)Disclosure
Description of nature and extent of
significant restrictions on transfer of funds to entity
IFRS 12.22 aDisclosure,
IFRS 12.19D aDisclosure
Description of current commitments or
intentions to provide support to subsidiary
IFRS 12.19D bDisclosure
Description of type of support provided
to subsidiary by investment entity or its subsidiaries without having
contractual obligation to do so
IFRS 12.19E aDisclosure
Support provided to subsidiary by
investment entity or its subsidiaries without having contractual
obligation to do so
IFRS 12.19E aDisclosure
Description of reasons for providing
support to subsidiary by investment entity or its subsidiaries without
having contractual obligation to do so
IFRS 12.19E bDisclosure
Disclosure of information about
unconsolidated structured entities controlled by investment entity [text
block]
IFRS 12.19FDisclosure
Disclosure of information about
unconsolidated structured entities controlled by investment entity
[abstract]
Disclosure of information about
unconsolidated structured entities controlled by investment entity
[table]
IFRS 12.19FDisclosure
Unconsolidated structured entities
controlled by investment entity [axis]
IFRS 12.19FDisclosure
Unconsolidated structured entities
controlled by investment entity [member]
IFRS 12.19FDisclosure
Disclosure of information about
unconsolidated structured entities controlled by investment entity [line
items]
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 12.19FDisclosure
Explanation of relevant factors in
reaching decision to provide support that resulted in controlling
unconsolidated structured entity
IFRS 12.19GDisclosure
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.C4Disclosure
Cumulative unrecognised share of losses
of joint ventures, transition from proportionate consolidation to equity
method
IFRS 11.C4Disclosure
Disclosure of breakdown of assets and
liabilities aggregated into single line investment balance, transition
from proportionate consolidation to equity method [text
block]
IFRS 11.C5Disclosure
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.C10Disclosure
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 bDisclosure
Identification of unadjusted comparative
information
IFRS 10.C6BDisclosure,
IAS 38.130IDisclosure,
IFRS 11.C12BDisclosure,
IAS 16.80ADisclosure,
IAS 27.18IDisclosure, Effective
2021-01-01 IFRS 17.C27Disclosure,
IFRS 11.C13BDisclosure
Statement that unadjusted comparative
information has been prepared on different basis
IAS 16.80ADisclosure,
IAS 38.130IDisclosure,
IAS 27.18IDisclosure,
IFRS 11.C12BDisclosure,
IFRS 10.C6BDisclosure,
IFRS 11.C13BDisclosure, Effective
2021-01-01 IFRS 17.C27Disclosure
Explanation of basis of preparation of
unadjusted comparative information
IFRS 10.C6BDisclosure,
IAS 16.80ADisclosure,
IFRS 11.C12BDisclosure,
IAS 27.18IDisclosure,
IAS 38.130IDisclosure, Effective
2021-01-01 IFRS 17.C27Disclosure,
IFRS 11.C13BDisclosure
Disclosure of non-current assets held for
sale and discontinued operations [text block]
IFRS 5 - Presentation and
disclosureDisclosure
Disclosure of analysis of single
amount of discontinued operations [text block]
IFRS 5.33 bDisclosure
Disclosure of analysis of single
amount of discontinued operations [abstract]
Disclosure of analysis of single
amount of discontinued operations [table]
IFRS 5.33 bDisclosure
Continuing and discontinued operations
[axis]
IFRS 5 - Presentation and
disclosureDisclosure
Continuing operations [member]
IFRS 5 - Presentation and
disclosureDisclosure
Discontinued operations
[member]
IFRS 5 - Presentation and
disclosureDisclosure
Disclosure of analysis of single
amount of discontinued operations [line items]
Profit (loss) before tax
IFRS 8.28 bExample,
IAS 1.102Example, IAS 1.103Example,
IFRS 8.23Example,
IFRS 5.33 b (i)Disclosure
Revenue
IAS 12.81 h (ii)Disclosure,
IFRS 5.33 b (ii)Disclosure
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 5.33 b (iv)Disclosure,
IAS 12.81 h (i)Disclosure
Profit (loss) from discontinued
operations
IFRS 12.B12 b (vii)Disclosure,
IFRS 5.33 aDisclosure,
IAS 1.82 eaDisclosure,
IAS 1.98 eDisclosure
Cash flows from continuing and
discontinued operations [abstract]
Cash flows from (used in) operating
activities [abstract]
Net cash flows from (used in) operating
activities, continuing operations
IFRS 5.33 cDisclosure
Net cash flows from (used in) operating
activities, discontinued operations
IFRS 5.33 cDisclosure
Net cash flows from (used in) operating
activities
IAS 7.50 dDisclosure,
IAS 7.10Disclosure
Cash flows from (used in) investing
activities [abstract]
Net cash flows from (used in) investing
activities, continuing operations
IFRS 5.33 cDisclosure
Net cash flows from (used in) investing
activities, discontinued operations
IFRS 5.33 cDisclosure
Net cash flows from (used in) investing
activities
IAS 7.50 dDisclosure,
IAS 7.10Disclosure
Cash flows from (used in) financing
activities [abstract]
Net cash flows from (used in) financing
activities, continuing operations
IFRS 5.33 cDisclosure
Net cash flows from (used in) financing
activities, discontinued operations
IFRS 5.33 cDisclosure
Net cash flows from (used in) financing
activities
IAS 7.10Disclosure,
IAS 7.50 dDisclosure
Increase (decrease) in cash and cash
equivalents, discontinued operations
IFRS 5.33 cCommon
practice
Income from continuing operations
attributable to owners of parent
IFRS 5.33 dDisclosure
Income from discontinued operations
attributable to owners of parent
IFRS 5.33 dDisclosure
Profit (loss) from continuing operations
attributable to non-controlling interests
IFRS 5.33 dExample,
IFRS 5 - Example 11Example
Profit (loss) from discontinued
operations attributable to non-controlling interests
IFRS 5.33 dExample,
IFRS 5 - Example 11Example
Explanation of nature and adjustments to
amounts previously presented in discontinued operations
IFRS 5.35Disclosure
Description of non-current asset or
disposal group held for sale which were sold or reclassified
IFRS 5.41 aDisclosure
Explanation of facts and circumstances of
sale or reclassification and expected disposal, manner and timing
IFRS 5.41 bDisclosure
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 cDisclosure
Description of segment in which
non-current asset or disposal group held for sale is presented
IFRS 5.41 dDisclosure
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 5.42Disclosure
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 5.42Disclosure
Description of changes in plan to sell
non-current asset or disposal group held for sale
IFRS 5.42Disclosure
IAS 12.81 h (ii)Disclosure,
IFRS 5.33 b (ii)Disclosure
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 5.33 b (iv)Disclosure,
IAS 12.81 h (i)Disclosure
Disclosure of inventories [text
block]
IAS 2 - DisclosureDisclosure
Description of accounting policy for
measuring inventories [text block]
IAS 2.36 aDisclosure
Description of inventory cost
formulas
IAS 2.36 aDisclosure
Inventories, at fair value less costs to
sell
IAS 2.36 cDisclosure
Inventories, at net realisable
value
IAS 2.36Common
practice
Inventory write-down
IAS 2.36 eDisclosure,
IAS 1.98 aDisclosure
Reversal of inventory write-down
IAS 1.98 aDisclosure,
IAS 2.36 fDisclosure
Description of circumstances leading to
reversals of inventory write-down
IAS 2.36 gDisclosure
Cost of inventories recognised as expense
during period
IAS 2.36 dDisclosure
Inventories pledged as security for
liabilities
IAS 2.36 hDisclosure
Disclosure of other provisions, contingent
liabilities and contingent assets [text block]
IAS 37 - DisclosureDisclosure
Disclosure of other provisions [text
block]
IAS 37.84Disclosure
Disclosure of other provisions
[abstract]
Disclosure of other provisions
[table]
IAS 37.84Disclosure
Classes of other provisions
[axis]
IAS 37.84Disclosure
Other provisions [member]
IAS 37.84Disclosure
Warranty provision [member]
IAS 37.87Example,
IAS 37 - Example 1 WarrantiesExample
Restructuring provision
[member]
IAS 37.70Example
Legal proceedings provision
[member]
IAS 37.87Example,
IAS 37 - Example 10 A court
caseExample
Refunds provision [member]
IAS 37.87Example,
IAS 37 - Example 4 Refunds
policyExample
Onerous contracts provision
[member]
IAS 37.66Example, Expiry date
2019-01-01 IAS 37 - Example 8 An onerous
contractExample
Provision for decommissioning,
restoration and rehabilitation costs [member]
IAS 37 - D Examples:
disclosuresExample,
IAS 37.87Example
Other environment related provision
[member]
IAS 37.84Common
practice
Provision for credit commitments
[member]
IAS 37.84Common
practice
Provision for taxes other than income
tax [member]
IAS 37.84Common
practice
Miscellaneous other provisions
[member]
IAS 37.84Disclosure
Disclosure of other provisions [line
items]
Reconciliation of changes in other
provisions [abstract]
Other provisions at beginning of
period
IAS 1.78 dDisclosure,
IAS 37.84 aDisclosure
Changes in other provisions
[abstract]
Additional provisions, other provisions
[abstract]
New provisions, other
provisions
IAS 37.84 bCommon
practice
Increase in existing provisions, other
provisions
IAS 37.84 bDisclosure
Total additional provisions, other
provisions
IAS 37.84 bDisclosure
Acquisitions through business
combinations, other provisions
IAS 37.84Common
practice
Provision used, other
provisions
IAS 37.84 cDisclosure
Unused provision reversed, other
provisions
IAS 37.84 dDisclosure
Increase through adjustments arising
from passage of time, other provisions
IAS 37.84 eDisclosure
Increase (decrease) through change in
discount rate, other provisions
IAS 37.84 eDisclosure
Increase (decrease) through net exchange
differences, other provisions
IAS 37.84Common
practice
Decrease through loss of control of
subsidiary, other provisions
IAS 37.84Common
practice
Increase (decrease) through transfers
and other changes, other provisions
IAS 37.84Common
practice
Decrease through transfer to liabilities
included in disposal groups classified as held for sale, other
provisions
IAS 37.84Common
practice
Total increase (decrease) in other
provisions
IAS 37.84Disclosure
Other provisions at end of
period
IAS 1.78 dDisclosure,
IAS 37.84 aDisclosure
Description of nature of obligation,
other provisions
IAS 37.85 aDisclosure
Description of expected timing of
outflows, other provisions
IAS 37.85 aDisclosure
Indication of uncertainties of amount or
timing of outflows, other provisions
IAS 37.85 bDisclosure
Description of major assumptions made
concerning future events, other provisions
IAS 37.85 bDisclosure
Asset recognised for expected
reimbursement, other provisions
IAS 37.85 cDisclosure
Expected reimbursement, other
provisions
IAS 37.85 cDisclosure
Disclosure of contingent liabilities
[text block]
IAS 37.86Disclosure
Disclosure of contingent liabilities
[abstract]
Disclosure of contingent liabilities
[table]
IAS 37.86Disclosure
Classes of contingent liabilities
[axis]
IFRS 3.B67 cDisclosure,
IAS 37.86Disclosure
Contingent liabilities [member]
IFRS 3.B67 cDisclosure,
IAS 37.88Disclosure
Warranty contingent liability
[member]
IAS 37.88Example
Restructuring contingent liability
[member]
IAS 37.88Example
Legal proceedings contingent liability
[member]
IAS 37.88Example
Onerous contracts contingent liability
[member]
IAS 37.88Example
Contingent liability for
decommissioning, restoration and rehabilitation costs [member]
IAS 37.88Example
Other environment related contingent
liability [member]
IAS 37.88Common
practice
Tax contingent liability
[member]
IAS 37.88Common
practice
Contingent liability for guarantees
[member]
IAS 37.88Common
practice
Contingent liabilities related to joint
ventures [member]
IAS 37.88Example
Share of contingent liabilities of
associates [member]
IAS 37.88Example
Contingent liability arising from
post-employment benefit obligations [member]
IAS 19.152Disclosure
Other contingent liabilities
[member]
IAS 37.88Example
Disclosure of contingent liabilities
[line items]
Description of nature of obligation,
contingent liabilities
IAS 37.86Disclosure
Explanation of estimated financial effect
of contingent liabilities
IAS 37.86 aDisclosure
Estimated financial effect of contingent
liabilities
IAS 37.86 aDisclosure
Explanation of possibility of
reimbursement, contingent liabilities
IAS 37.86 cDisclosure
Indication of uncertainties of amount or
timing of outflows, contingent liabilities
IAS 37.86 bDisclosure
Description of nature of contingent
assets
IAS 37.89Disclosure
Explanation of estimated financial effect
of contingent assets
IAS 37.89Disclosure
Estimated financial effect of contingent
assets
IAS 37.89Disclosure
Information about contingent assets that
disclosure is not practicable
IAS 37.91Disclosure
Information about contingent liabilities
that disclosure is not practicable
IAS 37.91Disclosure
Explanation of general nature of dispute
and of reason for non-disclosure of information regarding
provision
IAS 37.92Disclosure
Explanation of general nature of dispute
and of reason for non-disclosure of information regarding contingent
liability
IAS 37.92Disclosure
Explanation of general nature of dispute
and of reason for non-disclosure of information regarding contingent
asset
IAS 37.92Disclosure
Disclosure of revenue [text
block]
IAS 1.10 eCommon practice,
Expiry date
2018-01-01 IAS 18 - DisclosureDisclosure
Description of accounting policy for
recognition of revenue [text block]
Disclosure of revenue from contracts with
customers [text block]
Contract assets [abstract]
Non-current contract assets
Current contract assets
Total contract assets
Contract liabilities [abstract]
Non-current contract liabilities
Current contract liabilities
Total contract liabilities
Receivables from contracts with customers
[abstract]
Non-current receivables from contracts
with customers
Current receivables from contracts with
customers
Total receivables from contracts with
customers
Revenue from contracts with
customers
Impairment loss on receivables or
contract assets arising from contracts with customers
Disclosure of disaggregation of revenue
from contracts with customers [text block]
Disclosure of disaggregation of revenue
from contracts with customers [abstract]
Disclosure of disaggregation of revenue
from contracts with customers [table]
Products and services [axis]
IFRS 8.32Disclosure,
Effective
2018-01-01 IFRS 15.B89 aExample,
IFRS 15.B89 aExample
Products and services [member]
IFRS 8.32Disclosure,
Effective
2018-01-01 IFRS 15.B89 aExample,
IFRS 15.B89 aExample
Geographical areas [axis]
Geographical areas [member]
IFRS 8.33Disclosure,
Effective
2018-01-01 IFRS 15.B89 bExample,
IAS 19.138 aExample, Effective
2021-01-01 IFRS 17.96 bExample,
IFRS 15.B89 bExample
Markets of customers [axis]
Markets of customers [member]
Types of customers [axis]
Types of customers [member]
Government customers [member]
Non-government customers
[member]
Types of contracts [axis]
Types of contracts [member]
Fixed-price contracts [member]
Time-and-materials contracts
[member]
Contract duration [axis]
Contract duration [member]
Short-term contracts [member]
Long-term contracts [member]
Timing of transfer of goods or services
[axis]
Timing of transfer of goods or services
[member]
Goods or services transferred at point
in time [member]
Goods or services transferred over time
[member]
Sales channels [axis]
Sales channels [member]
Goods sold directly to consumers
[member]
Goods sold through intermediaries
[member]
Segments [axis]
Segments [member]
Reportable segments [member]
All other segments [member]
Disclosure of disaggregation of revenue
from contracts with customers [line items]
Revenue from contracts with
customers
Information about relationship between
disclosure of disaggregated revenue from contracts with customers and
revenue information for reportable segments [text block]
Contract assets at beginning of
period
Contract assets at end of period
Contract liabilities at beginning of
period
Contract liabilities at end of
period
Receivables from contracts with customers
at beginning of period
Receivables from contracts with customers
at end of period
Revenue that was included in contract
liability balance at beginning of period
Revenue from performance obligations
satisfied or partially satisfied in previous periods
Explanation of how timing of satisfaction
of performance obligations relates to typical timing of payment
Explanation of effect that timing of
satisfaction of performance obligations and typical timing of payment have
on contract assets and contract liabilities [text block]
Explanation of significant changes in
contract assets and contract liabilities [text block]
Increase through business combinations,
contract assets
Increase (decrease) through cumulative
catch-up adjustments to revenue, contract assets
Increase (decrease) through cumulative
catch-up adjustments to revenue arising from change in measure of
progress, contract assets
Increase (decrease) through cumulative
catch-up adjustments to revenue arising from change in estimate of
transaction price, contract assets
Increase (decrease) through cumulative
catch-up adjustments to revenue arising from contract modification,
contract assets
Decrease through impairment, contract
assets
Decrease through right to consideration
becoming unconditional, contract assets
Increase through business combinations,
contract liabilities
Increase (decrease) through cumulative
catch-up adjustments to revenue, contract liabilities
Increase (decrease) through cumulative
catch-up adjustments to revenue arising from change in measure of
progress, contract liabilities
Increase (decrease) through cumulative
catch-up adjustments to revenue arising from change in estimate of
transaction price, contract liabilities
Increase (decrease) through cumulative
catch-up adjustments to revenue arising from contract modification,
contract liabilities
Decrease through performance obligation
being satisfied, contract liabilities
Disclosure of performance obligations
[text block]
Disclosure of performance obligations
[abstract]
Disclosure of performance obligations
[table]
Performance obligations [axis]
Performance obligations
[member]
Performance obligations satisfied over
time [member]
Performance obligations satisfied at
point in time [member]
Disclosure of performance obligations
[line items]
Description of when entity typically
satisfies performance obligations
Description of significant payment terms
in contracts with customers
Description of nature of goods or
services that entity has promised to transfer
Description of performance obligations
to arrange for another party to transfer goods or services
Description of obligations for returns,
refunds and other similar obligations
Description of types of warranties and
related obligations
Description of methods used to recognise
revenue from contracts with customers
Explanation of why methods used to
recognise revenue provide faithful depiction of transfer of goods or
services
Description of significant judgements
made in evaluating when customer obtains control of promised goods or
services
Transaction price allocated to remaining
performance obligations
Explanation of when entity expects to
recognise transaction price allocated to remaining performance obligations
as revenue
Disclosure of transaction price allocated
to remaining performance obligations [text block]
Disclosure of transaction price allocated
to remaining performance obligations [abstract]
Disclosure of transaction price allocated
to remaining performance obligations [table]
Maturity [axis]
Aggregated time bands [member]
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Effective
2018-01-01 IFRS 15.120 b (i)Disclosure,
Effective
2018-01-01 IFRS 7.23B aDisclosure,
Effective 2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B35Example, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.56 aDisclosure,
IAS 1.61Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 7.23B aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 15.120 b (i)Disclosure
Disclosure of transaction price allocated
to remaining performance obligations [line items]
Transaction price allocated to remaining
performance obligations
Explanation of whether practical
expedient is applied for disclosure of transaction price allocated to
remaining performance obligations
Explanation of whether any consideration
from contracts with customers is not included in disclosure of transaction
price allocated to remaining performance obligations
Description of judgements, and changes in
judgements, that significantly affect determination of amount and timing
of revenue from contracts with customers
Disclosure of information about methods,
inputs and assumptions used for determining transaction price [text
block]
Disclosure of information about methods,
inputs and assumptions used for assessing whether estimate of variable
consideration is constrained [text block]
Disclosure of information about methods,
inputs and assumptions used for allocating transaction price [text
block]
Disclosure of information about methods,
inputs and assumptions used for measuring obligations for returns, refunds
and other similar obligations [text block]
Description of judgements made in
determining amount of costs to obtain or fulfil contracts with
customers
Description of method used to determine
amortisation of assets recognised from costs to obtain or fulfil contracts
with customers
Disclosure of assets recognised from
costs to obtain or fulfil contracts with customers [text block]
Disclosure of assets recognised from
costs to obtain or fulfil contracts with customers [abstract]
Disclosure of assets recognised from
costs to obtain or fulfil contracts with customers [table]
Categories of assets recognised from
costs to obtain or fulfil contracts with customers [axis]
Categories of assets recognised from
costs to obtain or fulfil contracts with customers [member]
Costs to obtain contracts with customers
[member]
Pre-contract costs [member]
Setup costs [member]
Disclosure of assets recognised from
costs to obtain or fulfil contracts with customers [line items]
Assets recognised from costs to obtain or
fulfil contracts with customers
Amortisation, assets recognised from
costs incurred to obtain or fulfil contracts with customers
Impairment loss, assets recognised from
costs incurred to obtain or fulfil contracts with customers
Statement that practical expedient about
existence of significant financing component has been used
Statement that practical expedient about
incremental costs of obtaining contract has been used
Description of practical expedients used
when applying IFRS 15 retrospectively
Qualitative assessment of estimated
effect of practical expedients used when applying IFRS 15
retrospectively
Explanation of reasons for significant
changes in financial statement line items due to application of IFRS
15
Disclosure of government grants [text
block]
IAS 20 - DisclosureDisclosure
Description of accounting policy for
government grants [text block]
IAS 20.39 aDisclosure
Description of nature and extent of
government grants recognised in financial statements
IAS 20.39 bDisclosure
Income from government grants
IAS 20.39 bCommon
practice
Indication of other forms of government
assistance with direct benefits for entity
IAS 20.39 bDisclosure
Explanation of unfulfilled conditions and
other contingencies attaching to government assistance
IAS 20.39 cDisclosure
Revenue from construction
contracts
Disclosure of impairment of assets [text
block]
IAS 36 - DisclosureDisclosure
Disclosure of impairment loss and
reversal of impairment loss [text block]
IAS 36.126Disclosure
Disclosure of impairment loss and
reversal of impairment loss [abstract]
Disclosure of impairment loss and
reversal of impairment loss [table]
IAS 36.126Disclosure
Classes of assets [axis]
Expiry date
2019-01-01 IAS 17.31 aDisclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IAS 36.126Disclosure,
IFRS 13.93Disclosure,
IAS 36.130 d (ii)Disclosure
Assets [member]
Expiry date
2019-01-01 IAS 17.31 aDisclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IAS 36.126Disclosure,
IFRS 13.93Disclosure
Property, plant and equipment
[member]
IAS 36.127Example, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 16.73Disclosure, Effective
2019-01-01 IFRS 16.53Example
Intangible assets other than goodwill
[member]
Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 38.118Disclosure, Effective
2019-01-01 IFRS 16.53Example,
IAS 36.127Example
Right-of-use assets [member]
Effective
2019-01-01 IFRS 16.33Disclosure
Exploration and evaluation assets
[member]
IAS 36.127Common
practice
Goodwill [member]
IAS 36.127Example
Investments accounted for using equity
method [member]
IAS 36.127Common
practice
Non-current assets or disposal groups
classified as held for sale [member]
IAS 36.127Common
practice
Other impaired assets [member]
IAS 36.127Example
Disclosure of impairment loss and
reversal of impairment loss [line items]
Impairment loss recognised in profit or
loss
IAS 36.126 aDisclosure,
IAS 36.129 aDisclosure
Description of line item(s) in statement
of comprehensive income in which impairment losses recognised in profit or
loss are included
IAS 36.126 aDisclosure
Reversal of impairment loss recognised in
profit or loss
IAS 36.126 bDisclosure,
IAS 36.129 bDisclosure
Description of line item(s) in statement
of comprehensive income in which impairment losses recognised in profit or
loss are reversed
IAS 36.126 bDisclosure
Impairment loss recognised in other
comprehensive income
IAS 36.129 aDisclosure,
IAS 36.126 cDisclosure
Reversal of impairment loss recognised in
other comprehensive income
IAS 36.129 bDisclosure,
IAS 36.126 dDisclosure
Disclosure of information for impairment
loss recognised or reversed for individual asset or cash-generating unit
[text block]
IAS 36.130Disclosure
Disclosure of information for impairment
loss recognised or reversed for individual asset or cash-generating unit
[abstract]
Disclosure of information for impairment
loss recognised or reversed for individual asset or cash-generating unit
[table]
IAS 36.130Disclosure
Individual assets or cash-generating
units [axis]
IAS 36.130Disclosure
Entity's total for individual assets or
cash-generating units [member]
IAS 36.130Disclosure
Individual assets or cash-generating
units [member]
IAS 36.130Disclosure
Disclosure of information for impairment
loss recognised or reversed for individual asset or cash-generating unit
[line items]
Explanation of main events and
circumstances that led to recognition of impairment losses and reversals
of impairment losses
IAS 36.130 aDisclosure,
IAS 36.131 bDisclosure
Impairment loss
IAS 36.130 bDisclosure,
IAS 36.130 d (ii)Disclosure
Reversal of impairment loss
IAS 36.130 d (ii)Disclosure,
IAS 36.130 bDisclosure
Description of nature of individual
asset
IAS 36.130 c (i)Disclosure
Description of reportable segment to
which individual asset belongs
IAS 36.130 c (ii)Disclosure
Description of cash-generating
unit
IAS 36.130 d (i)Disclosure
Description of current and former way of
aggregating assets
IAS 36.130 d (iii)Disclosure
Description of reasons for changing way
cash-generating unit is identified
IAS 36.130 d (iii)Disclosure
Recoverable amount of asset or
cash-generating unit
IAS 36.130 eDisclosure
Information whether recoverable amount of
asset is fair value less costs of disposal or value in use
IAS 36.130 eDisclosure
Description of level of fair value
hierarchy within which fair value measurement is categorised
IAS 36.134 e (iiA)Disclosure,
IAS 36.130 f (i)Disclosure
Description of valuation techniques used
to measure fair value less costs of disposal
IAS 36.130 f (ii)Disclosure,
IAS 36.134 eDisclosure
Description of change in valuation
technique used to measure fair value less costs of disposal
IAS 36.134 e (iiB)Disclosure,
IAS 36.130 f (ii)Disclosure
Description of reasons for change in
valuation technique used to measure fair value less costs of
disposal
IAS 36.134 e (iiB)Disclosure,
IAS 36.130 f (ii)Disclosure
Description of key assumptions on which
management has based determination of fair value less costs of
disposal
IAS 36.134 e (i)Disclosure,
IAS 36.130 f (iii)Disclosure
Discount rate used in current measurement
of fair value less costs of disposal
IAS 36.130 f (iii)Disclosure
Discount rate used in previous
measurement of fair value less costs of disposal
IAS 36.130 f (iii)Disclosure
Discount rate used in current estimate of
value in use
IAS 36.130 gDisclosure
Discount rate used in previous estimate
of value in use
IAS 36.130 gDisclosure
IAS 36.130 d (ii)Disclosure
IAS 36.130 d (ii)Disclosure
Individual assets or cash-generating
units [axis]
IAS 36.130Disclosure
Entity's total for individual assets or
cash-generating units [member]
IAS 36.130Disclosure
Individual assets or cash-generating
units [member]
IAS 36.130Disclosure
Classes of assets [axis]
Expiry date
2019-01-01 IAS 17.31 aDisclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IAS 36.126Disclosure,
IFRS 13.93Disclosure,
IAS 36.130 d (ii)Disclosure
Assets [member]
Expiry date
2019-01-01 IAS 17.31 aDisclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IAS 36.126Disclosure,
IFRS 13.93Disclosure
Property, plant and equipment
[member]
IAS 36.127Example, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 16.73Disclosure, Effective
2019-01-01 IFRS 16.53Example
Intangible assets other than goodwill
[member]
Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 38.118Disclosure, Effective
2019-01-01 IFRS 16.53Example,
IAS 36.127Example
Right-of-use assets [member]
Effective
2019-01-01 IFRS 16.33Disclosure
Exploration and evaluation assets
[member]
IAS 36.127Common
practice
Goodwill [member]
IAS 36.127Example
Investments accounted for using equity
method [member]
IAS 36.127Common
practice
Non-current assets or disposal groups
classified as held for sale [member]
IAS 36.127Common
practice
Other impaired assets [member]
IAS 36.127Example
Segments [axis]
Segments [member]
Reportable segments [member]
Impairment loss
IAS 36.130 bDisclosure,
IAS 36.130 d (ii)Disclosure
Reversal of impairment loss
IAS 36.130 d (ii)Disclosure,
IAS 36.130 bDisclosure
Explanation of main events and
circumstances that led to recognition of impairment losses and reversals
of impairment losses
IAS 36.130 aDisclosure,
IAS 36.131 bDisclosure
Explanation of main classes of assets
affected by impairment losses or reversals of impairment losses
IAS 36.131 aDisclosure
Unallocated goodwill
IAS 36.133Disclosure
Explanation of goodwill not allocated to
cash-generating unit
IAS 36.133Disclosure
Explanation of fact that carrying amount
of goodwill or intangible assets with indefinite useful lives is not
significant
IAS 36.135Disclosure
Explanation of fact that aggregate
carrying amount of goodwill or intangible assets with indefinite useful
lives allocated to cash-generating units is significant
IAS 36.135Disclosure
Disclosure of information for
cash-generating units [text block]
IAS 36.134Disclosure
Disclosure of information for
cash-generating units [abstract]
Disclosure of information for
cash-generating units [table]
IAS 36.134Disclosure
Cash-generating units [axis]
IAS 36.134Disclosure
Entity's total for cash-generating units
[member]
IAS 36.134Disclosure,
IAS 36.135Disclosure
Cash-generating units [member]
IAS 36.134Disclosure
Aggregate cash-generating units for
which amount of goodwill or intangible assets with indefinite useful lives
is not significant [member]
IAS 36.135Disclosure
Disclosure of information for
cash-generating units [line items]
Goodwill
IAS 36.135 aDisclosure,
IFRS 3.B67 dDisclosure,
IAS 1.54 cDisclosure,
IAS 36.134 aDisclosure
Intangible assets with indefinite useful
life
IAS 36.135 bDisclosure,
IAS 36.134 bDisclosure,
IAS 38.122 aDisclosure
Description of basis on which unit's
recoverable amount has been determined
IAS 36.134 cDisclosure
Description of key assumptions on which
management has based cash flow projections
IAS 36.135 cDisclosure,
IAS 36.134 d (i)Disclosure
Description of valuation techniques used
to measure fair value less costs of disposal
IAS 36.130 f (ii)Disclosure,
IAS 36.134 eDisclosure
Description of key assumptions on which
management has based determination of fair value less costs of
disposal
IAS 36.134 e (i)Disclosure,
IAS 36.130 f (iii)Disclosure
Description of management's approach to
determining values assigned to key assumptions
IAS 36.135 dDisclosure,
IAS 36.134 e (ii)Disclosure,
IAS 36.134 d (ii)Disclosure
Description of level of fair value
hierarchy within which fair value measurement is categorised
IAS 36.134 e (iiA)Disclosure,
IAS 36.130 f (i)Disclosure
Description of change in valuation
technique used to measure fair value less costs of disposal
IAS 36.134 e (iiB)Disclosure,
IAS 36.130 f (ii)Disclosure
Description of reasons for change in
valuation technique used to measure fair value less costs of
disposal
IAS 36.134 e (iiB)Disclosure,
IAS 36.130 f (ii)Disclosure
Explanation of period over which
management has projected cash flows
IAS 36.134 d (iii)Disclosure,
IAS 36.134 e (iii)Disclosure
Growth rate used to extrapolate cash flow
projections
IAS 36.134 d (iv)Disclosure,
IAS 36.134 e (iv)Disclosure
Description of justification for using
growth rate that exceeds long-term average growth rate
IAS 36.134 d (iv)Disclosure
Discount rate applied to cash flow
projections
IAS 36.134 e (v)Disclosure,
IAS 36.134 d (v)Disclosure
Amount by which unit's recoverable amount
exceeds its carrying amount
IAS 36.134 f (i)Disclosure,
IAS 36.135 e (i)Disclosure
Explanation of value assigned to key
assumption
IAS 36.135 e (ii)Disclosure,
IAS 36.134 f (ii)Disclosure
Amount by which value assigned to key
assumption must change in order for unit's recoverable amount to be equal
to carrying amount
IAS 36.135 e (iii)Disclosure,
IAS 36.134 f (iii)Disclosure
Disclosure of leases [text block]
Effective
2019-01-01 IFRS 16 - PresentationDisclosure,
Effective
2019-01-01 IFRS 16 - DisclosureDisclosure,
Expiry date 2019-01-01 IAS 17 - Leases in the
financial statements of lessorsDisclosure, Expiry date
2019-01-01 IAS 17 - Leases in the financial statements
of lesseesDisclosure
Disclosure of recognised finance lease as
assets by lessee [text block]
Expiry date
2019-01-01 IAS 17.31 aDisclosure
Disclosure of recognised finance lease as
assets by lessee [abstract]
Disclosure of recognised finance lease as
assets by lessee [table]
Expiry date
2019-01-01 IAS 17.31 aDisclosure
Classes of assets [axis]
Expiry date
2019-01-01 IAS 17.31 aDisclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IAS 36.126Disclosure,
IFRS 13.93Disclosure,
IAS 36.130 d (ii)Disclosure
Assets [member]
Expiry date
2019-01-01 IAS 17.31 aDisclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IAS 36.126Disclosure,
IFRS 13.93Disclosure
Property, plant and equipment
[member]
IAS 36.127Example, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 16.73Disclosure, Effective
2019-01-01 IFRS 16.53Example
Intangible assets other than goodwill
[member]
Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 38.118Disclosure, Effective
2019-01-01 IFRS 16.53Example,
IAS 36.127Example
Investment property [member]
IFRS 13.94Example,
IAS 1.112 cCommon practice, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IFRS 13.IE60Example
Biological assets [member]
Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 41.50Common practice
Other assets [member]
Expiry date
2019-01-01 IAS 17.31 aDisclosure, Effective
2019-01-01 IFRS 16.53Example
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis]
IAS 40.76Disclosure,
IAS 38.118 cDisclosure,
IAS 40.79 cDisclosure,
IAS 41.54 fDisclosure,
IAS 41.50Disclosure, Effective
2018-01-01 IFRS 7.35IDisclosure,
Effective
2018-01-01 IFRS 7.35HDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 eDisclosure,
IAS 38.118 eDisclosure,
IAS 16.73 dDisclosure,
IFRS 3.B67 dDisclosure,
IAS 40.79 dDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Expiry date 2018-01-01 IFRS 7.IG29Common
practice, IFRS 7.35HDisclosure,
Expiry date 2021-01-01 IFRS 7.37 bCommon
practice, IFRS 7.35IDisclosure, Expiry
date 2021-01-01 IFRS 7.IG29Common
practice
Carrying amount [member]
Gross carrying amount [member]
IAS 41.54 fDisclosure,
IAS 40.79 cDisclosure,
IFRS 3.B67 dDisclosure,
IAS 16.73 dDisclosure, Expiry date
2018-01-01 IFRS 7.IG29Common practice,
Expiry date 2019-01-01 IAS 17.32Disclosure,
Effective 2018-01-01 IFRS 7.35MDisclosure,
IAS 38.118 cDisclosure, Expiry date
2018-01-01 IFRS 7.37 bCommon practice,
Effective
2018-01-01 IFRS 7.35NExample,
Effective
2018-01-01 IFRS 7.35IDisclosure,
IFRS 7.35NExample,
IFRS 7.35IDisclosure, Expiry date
2021-01-01 IFRS 7.37 bCommon practice,
Expiry date 2021-01-01 IFRS 7.IG29Common
practice,
IFRS 7.35MDisclosure
Accumulated depreciation, amortisation
and impairment [member]
Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 dDisclosure,
IAS 40.79 cDisclosure,
IAS 41.54 fDisclosure,
IAS 16.75 bDisclosure,
IAS 38.118 cDisclosure
Accumulated depreciation and
amortisation [member]
IAS 16.75 bDisclosure,
IAS 41.54 fCommon practice,
IAS 38.118 cCommon practice, Expiry date
2019-01-01 IAS 17.32Common practice,
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice
Accumulated impairment [member]
Disclosure of recognised finance lease as
assets by lessee [line items]
Recognised finance lease as
assets
Expiry date
2019-01-01 IAS 17.31 aDisclosure
Disclosure of finance lease and operating
lease by lessee [text block]
Expiry date
2019-01-01 IAS 17.35Disclosure, Expiry date
2019-01-01 IAS 17.31Disclosure
Disclosure of finance lease and operating
lease by lessee [abstract]
Disclosure of finance lease and operating
lease by lessee [table]
Expiry date
2019-01-01 IAS 17.35 aDisclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure
Maturity [axis]
Aggregated time bands [member]
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Effective
2018-01-01 IFRS 15.120 b (i)Disclosure,
Effective
2018-01-01 IFRS 7.23B aDisclosure,
Effective 2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B35Example, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.56 aDisclosure,
IAS 1.61Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 7.23B aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 15.120 b (i)Disclosure
Not later than one year
[member]
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.61 aDisclosure, Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than one year and not later than
five years [member]
Expiry date
2019-01-01 IAS 17.47 a (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.56 a (ii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.35 a (ii)Disclosure,
IFRS 7.B11 dExample
Later than five years [member]
Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Disclosure of finance lease and operating
lease by lessee [line items]
Minimum finance lease payments
payable
Expiry date
2019-01-01 IAS 17.31 bDisclosure
Minimum finance lease payments payable,
at present value
Expiry date
2019-01-01 IAS 17.31 bDisclosure
Future finance charge on finance
lease
Expiry date
2019-01-01 IAS 17.31 bDisclosure
Minimum lease payments payable under
non-cancellable operating lease
Expiry date
2019-01-01 IAS 17.35 aDisclosure
Minimum lease payments of arrangements
that include payments for non-lease elements
Expiry date
2019-01-01 IFRIC 4.15 b (i)Disclosure
Minimum lease payments of other
arrangements that do not include payments for non-lease elements
Expiry date
2019-01-01 IFRIC 4.15 b (i)Disclosure
Lease and sublease payments recognised as
expense [abstract]
Contingent rents recognised as expense,
classified as finance lease
Expiry date
2019-01-01 IAS 17.31 cDisclosure
Contingent rents recognised as expense,
classified as operating lease
Expiry date
2019-01-01 IAS 17.35 cDisclosure
Total contingent rents recognised as
expense
Expiry date
2019-01-01 IAS 17.31 cDisclosure, Expiry date
2019-01-01 IAS 17.35 cDisclosure
Sublease payments recognised as
expense
Expiry date
2019-01-01 IAS 17.35 cDisclosure
Minimum operating lease payments
recognised as expense
Expiry date
2019-01-01 IAS 17.35 cDisclosure
Total lease and sublease payments
recognised as expense
Expiry date
2019-01-01 IAS 17.35 cDisclosure
Expected future minimum sublease payments
receivable under non-cancellable subleases, classified as finance
lease
Expiry date
2019-01-01 IAS 17.31 dDisclosure
Expected future minimum sublease payments
receivable under non-cancellable subleases, classified as operating
lease
Expiry date
2019-01-01 IAS 17.35 bDisclosure
Description of material leasing
arrangements by lessee classified as finance lease
Expiry date
2019-01-01 IAS 17.31 eDisclosure
Description of material leasing
arrangements by lessee classified as operating lease
Expiry date
2019-01-01 IAS 17.35 dDisclosure
Disclosure of finance lease and operating
lease by lessor [text block]
Expiry date
2019-01-01 IAS 17.47Disclosure, Expiry date
2019-01-01 IAS 17.56Disclosure
Disclosure of finance lease and operating
lease by lessor [abstract]
Disclosure of finance lease and operating
lease by lessor [table]
Expiry date
2019-01-01 IAS 17.56 aDisclosure, Expiry date
2019-01-01 IAS 17.47 aDisclosure
Maturity [axis]
Aggregated time bands [member]
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Effective
2018-01-01 IFRS 15.120 b (i)Disclosure,
Effective
2018-01-01 IFRS 7.23B aDisclosure,
Effective 2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B35Example, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.56 aDisclosure,
IAS 1.61Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 7.23B aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 15.120 b (i)Disclosure
Not later than one year
[member]
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.61 aDisclosure, Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than one year and not later than
five years [member]
Expiry date
2019-01-01 IAS 17.47 a (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.56 a (ii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.35 a (ii)Disclosure,
IFRS 7.B11 dExample
Later than five years [member]
Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Disclosure of finance lease and operating
lease by lessor [line items]
Gross investment in finance
lease
Expiry date
2019-01-01 IAS 17.47 aDisclosure
Unearned finance income on finance
lease
Expiry date
2019-01-01 IAS 17.47 bDisclosure
Minimum finance lease payments
receivable, at present value
Expiry date
2019-01-01 IAS 17.47 aDisclosure
Minimum lease payments receivable under
non-cancellable operating lease
Expiry date
2019-01-01 IAS 17.56 aDisclosure
Contingent rents recognised as income
[abstract]
Contingent rents recognised as income,
classified as finance lease
Expiry date
2019-01-01 IAS 17.47 eDisclosure
Contingent rents recognised as income,
classified as operating lease
Expiry date
2019-01-01 IAS 17.56 bDisclosure
Total contingent rents recognised as
income
Expiry date
2019-01-01 IAS 17.56 bDisclosure, Expiry date
2019-01-01 IAS 17.47 eDisclosure
Explanation of unguaranteed residual
values accruing to benefit of lessor
Expiry date
2019-01-01 IAS 17.47 cDisclosure
Accumulated allowance for uncollectible
minimum lease payments receivable
Expiry date
2019-01-01 IAS 17.47 dDisclosure
Description of material leasing
arrangements by lessor classified as finance lease
Expiry date
2019-01-01 IAS 17.47 fDisclosure
Description of material leasing
arrangements by lessor classified as operating lease
Expiry date
2019-01-01 IAS 17.56 cDisclosure
Disclosure of leases [text block]
Effective
2019-01-01 IFRS 16 - PresentationDisclosure,
Effective
2019-01-01 IFRS 16 - DisclosureDisclosure,
Expiry date 2019-01-01 IAS 17 - Leases in the
financial statements of lessorsDisclosure, Expiry date
2019-01-01 IAS 17 - Leases in the financial statements
of lesseesDisclosure
Presentation of leases for lessee
[abstract]
Right-of-use assets that do not meet
definition of investment property
Effective
2019-01-01 IFRS 16.47 aDisclosure
Description of line items in statement of
financial position which include right-of-use assets
Effective
2019-01-01 IFRS 16.47 a (ii)Disclosure
Lease liabilities [abstract]
Current lease liabilities
Effective
2019-01-01 IFRS 16.47 bDisclosure
Non-current lease liabilities
Effective
2019-01-01 IFRS 16.47 bDisclosure
Total lease liabilities
Effective
2019-01-01 IFRS 16.47 bDisclosure
Description of line items in statement of
financial position which include lease liabilities
Effective
2019-01-01 IFRS 16.47 bDisclosure
Description of cross-reference to
disclosures about leases
Effective
2019-01-01 IFRS 16.52Disclosure
Disclosure of quantitative information
about leases for lessee [abstract]
Disclosure of quantitative information
about right-of-use assets [text block]
Effective
2019-01-01 IFRS 16.53Disclosure
Disclosure of quantitative information
about right-of-use assets [abstract]
Disclosure of quantitative information
about right-of-use assets [table]
Effective
2019-01-01 IFRS 16.53Disclosure
Classes of assets [axis]
Expiry date
2019-01-01 IAS 17.31 aDisclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IAS 36.126Disclosure,
IFRS 13.93Disclosure,
IAS 36.130 d (ii)Disclosure
Assets [member]
Expiry date
2019-01-01 IAS 17.31 aDisclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IAS 36.126Disclosure,
IFRS 13.93Disclosure
Property, plant and equipment
[member]
IAS 36.127Example, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 16.73Disclosure, Effective
2019-01-01 IFRS 16.53Example
Land and buildings [member]
IAS 16.37 bExample
Land [member]
IAS 16.37 aExample
Buildings [member]
IAS 16.37Common
practice
Machinery [member]
IAS 16.37 cExample
Vehicles [member]
IAS 16.37Common
practice
Ships [member]
IAS 16.37 dExample
Aircraft [member]
IAS 16.37 eExample
Motor vehicles [member]
IAS 16.37 fExample
Fixtures and fittings [member]
IAS 16.37 gExample
Office equipment [member]
IAS 16.37 hExample
Computer equipment [member]
IAS 16.37Common
practice
Communication and network equipment
[member]
IAS 16.37Common
practice
Network infrastructure [member]
IAS 16.37Common
practice
Bearer plants [member]
IAS 16.37 iExample
Mining assets [member]
IAS 16.37Common
practice
Mining property [member]
IAS 16.37Common
practice
Oil and gas assets [member]
IAS 16.37Common
practice
Power generating assets
[member]
IAS 16.37Common
practice
Construction in progress
[member]
IAS 16.37Common
practice
Owner-occupied property measured
using investment property fair value model [member]
Effective
2021-01-01 IAS 16.29BDisclosure
Other property, plant and equipment
[member]
IAS 16.37Common
practice
Intangible assets other than goodwill
[member]
Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 38.118Disclosure, Effective
2019-01-01 IFRS 16.53Example,
IAS 36.127Example
Other assets [member]
Expiry date
2019-01-01 IAS 17.31 aDisclosure, Effective
2019-01-01 IFRS 16.53Example
Disclosure of quantitative information
about right-of-use assets [line items]
Depreciation, right-of-use
assets
Effective
2019-01-01 IFRS 16.53 aDisclosure
Right-of-use assets
Effective
2019-01-01 IFRS 16.53 jDisclosure
Effective date of revaluation,
right-of-use assets
Effective
2019-01-01 IFRS 16.57Disclosure
Explanation of involvement of
independent valuer in revaluation, right-of-use assets
Effective
2019-01-01 IFRS 16.57Disclosure
Right-of-use assets, revalued assets, at
cost
Effective
2019-01-01 IFRS 16.57Disclosure
Right-of-use assets, revaluation
surplus
Effective
2019-01-01 IFRS 16.57Disclosure
Right-of-use assets, increase (decrease)
in revaluation surplus
Effective
2019-01-01 IFRS 16.57Disclosure
Description of restrictions on
distribution of revaluation surplus to shareholders, right-of-use
assets
Effective
2019-01-01 IFRS 16.57Disclosure
Interest expense on lease
liabilities
Effective
2019-01-01 IFRS 16.53 bDisclosure
Expense relating to short-term leases for
which recognition exemption has been used
Effective
2019-01-01 IFRS 16.53 cDisclosure
Expense relating to leases of low-value
assets for which recognition exemption has been used
Effective
2019-01-01 IFRS 16.53 dDisclosure
Expense relating to variable lease
payments not included in measurement of lease liabilities
Effective
2019-01-01 IFRS 16.53 eDisclosure
Income from subleasing right-of-use
assets
Effective
2019-01-01 IFRS 16.53 fDisclosure
Cash outflow for leases
Effective
2019-01-01 IFRS 16.53 gDisclosure
Additions to right-of-use assets
Effective
2019-01-01 IFRS 16.53 hDisclosure
Gains (losses) arising from sale and
leaseback transactions
Effective
2019-01-01 IFRS 16.53 iDisclosure
Lease commitments for short-term leases
for which recognition exemption has been used
Effective
2019-01-01 IFRS 16.55Disclosure
Disclosure of additional information
about leasing activities for lessee [text block]
Effective
2019-01-01 IFRS 16.59Disclosure
Information about nature of lessee's
leasing activities
Effective
2019-01-01 IFRS 16.59 aExample
Information about potential exposure to
future cash outflows not reflected in measurement of lease
liability
Effective
2019-01-01 IFRS 16.59 bExample
Information about lessee's exposure
arising from variable lease payments
Effective
2019-01-01 IFRS 16.59 b (i)Example
Information about lessee's exposure
arising from extension options and termination options
Effective
2019-01-01 IFRS 16.59 b (ii)Example
Information about lessee's exposure
arising from residual value guarantees
Effective
2019-01-01 IFRS 16.59 b (iii)Example
Information about exposure arising from
leases not yet commenced to which lessee is committed
Effective
2019-01-01 IFRS 16.59 b (iv)Example
Information about restrictions or
covenants imposed by leases on lessee
Effective
2019-01-01 IFRS 16.59 cExample
Information about sale and leaseback
transactions
Effective
2019-01-01 IFRS 16.59 dExample
Statement that lessee accounts for
short-term leases using recognition exemption
Effective
2019-01-01 IFRS 16.60Disclosure
Statement that lessee accounts for leases
of low-value assets using recognition exemption
Effective
2019-01-01 IFRS 16.60Disclosure
Disclosure of quantitative information
about leases for lessor [abstract]
Selling profit (loss) on finance
leases
Effective
2019-01-01 IFRS 16.90 a (i)Disclosure
Finance income on net investment in
finance lease
Effective
2019-01-01 IFRS 16.90 a (ii)Disclosure
Income relating to variable lease
payments not included in measurement of net investment in finance
lease
Effective
2019-01-01 IFRS 16.90 a (iii)Disclosure
Operating lease income
Effective
2019-01-01 IFRS 16.90 bDisclosure
Income relating to variable lease
payments for operating leases that do not depend on index or rate
Effective
2019-01-01 IFRS 16.90 bDisclosure
Disclosure of additional information
about leasing activities for lessor [text block]
Effective
2019-01-01 IFRS 16.92Disclosure
Information about nature of lessor's
leasing activities
Effective
2019-01-01 IFRS 16.92 aDisclosure
Information about how lessor manages risk
associated with rights it retains in underlying assets
Effective
2019-01-01 IFRS 16.92 bDisclosure
Information about risk management
strategy for rights that lessor retains in underlying assets
Effective
2019-01-01 IFRS 16.92 bDisclosure
Explanation of significant changes in net
investment in finance lease [text block]
Effective
2019-01-01 IFRS 16.93Disclosure
Increase (decrease) in net investment in
finance lease
Effective
2019-01-01 IFRS 16.93Disclosure
Disclosure of maturity analysis of
finance lease payments receivable [text block]
Effective
2019-01-01 IFRS 16.94Disclosure
Disclosure of maturity analysis of
finance lease payments receivable [abstract]
Disclosure of maturity analysis of
finance lease payments receivable [table]
Effective
2019-01-01 IFRS 16.94Disclosure
Maturity [axis]
Aggregated time bands [member]
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Effective
2018-01-01 IFRS 15.120 b (i)Disclosure,
Effective
2018-01-01 IFRS 7.23B aDisclosure,
Effective 2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B35Example, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.56 aDisclosure,
IAS 1.61Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 7.23B aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 15.120 b (i)Disclosure
Not later than one year
[member]
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.61 aDisclosure, Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than one year and not later than
two years [member]
IAS 1.112 cCommon practice,
Effective 2019-01-01 IFRS 16.94Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than two years and not later than
three years [member]
Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than three years and not later
than four years [member]
IAS 1.112 cCommon practice,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than four years and not later than
five years [member]
Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, IAS 1.112 cCommon
practice, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than five years [member]
Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Disclosure of maturity analysis of
finance lease payments receivable [line items]
Undiscounted finance lease payments to be
received
Effective
2019-01-01 IFRS 16.94Disclosure
Reconciliation of undiscounted lease
payments to net investment in finance lease [abstract]
Undiscounted finance lease payments to be
received
Effective
2019-01-01 IFRS 16.94Disclosure
Unearned finance income relating to
finance lease payments receivable
Effective
2019-01-01 IFRS 16.94Disclosure
Discounted unguaranteed residual value of
assets subject to finance lease
Effective
2019-01-01 IFRS 16.94Disclosure
Net investment in finance lease
Effective
2019-01-01 IFRS 16.94Disclosure
Disclosure of maturity analysis of
operating lease payments [text block]
Effective
2019-01-01 IFRS 16.97Disclosure
Disclosure of maturity analysis of
operating lease payments [abstract]
Disclosure of maturity analysis of
operating lease payments [table]
Effective
2019-01-01 IFRS 16.97Disclosure
Maturity [axis]
Aggregated time bands [member]
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Effective
2018-01-01 IFRS 15.120 b (i)Disclosure,
Effective
2018-01-01 IFRS 7.23B aDisclosure,
Effective 2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B35Example, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.56 aDisclosure,
IAS 1.61Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 7.23B aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 15.120 b (i)Disclosure
Not later than one year
[member]
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.61 aDisclosure, Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than one year and not later than
two years [member]
IAS 1.112 cCommon practice,
Effective 2019-01-01 IFRS 16.94Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than two years and not later than
three years [member]
Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than three years and not later
than four years [member]
IAS 1.112 cCommon practice,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than four years and not later than
five years [member]
Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, IAS 1.112 cCommon
practice, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than five years [member]
Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
Effective
2021-01-01 IFRS 17.132 bDisclosure
Disclosure of maturity analysis of
operating lease payments [line items]
Undiscounted operating lease payments to
be received
Effective
2019-01-01 IFRS 16.97Disclosure
Statement that entity has chosen
practical expedient when assessing whether contract is, or contains, lease
at date of initial application of IFRS 16
Effective
2019-01-01 IFRS 16.C4Disclosure
Weighted average lessee's incremental
borrowing rate applied to lease liabilities recognised at date of initial
application of IFRS 16
Effective
2019-01-01 IFRS 16.C12 aDisclosure
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]
Effective
2019-01-01 IFRS 16.C12 bDisclosure
Statement that lessee uses practical
expedients when applying IFRS 16 retrospectively to leases classified as
operating leases applying IAS 17
Effective
2019-01-01 IFRS 16.C13Disclosure
Disclosure of arrangements involving legal
form of lease [text block]
Expiry date
2019-01-01 SIC 27 - DisclosureDisclosure
Disclosure of detailed information about
arrangements involving legal form of lease [text block]
Expiry date
2019-01-01 SIC 27.10Disclosure
Disclosure of detailed information about
arrangements involving legal form of lease [abstract]
Disclosure of detailed information about
arrangements involving legal form of lease [table]
Expiry date
2019-01-01 SIC 27.10Disclosure
Arrangements involving legal form of
lease [axis]
Expiry date
2019-01-01 SIC 27.10Disclosure
Arrangements involving legal form of
lease [member]
Expiry date
2019-01-01 SIC 27.10Disclosure
Disclosure of detailed information about
arrangements involving legal form of lease [line items]
Description of arrangement involving
legal form of lease
Expiry date
2019-01-01 SIC 27.10 aDisclosure
Description of asset underlying
arrangement involving legal form of lease and any restrictions on its
use
Expiry date
2019-01-01 SIC 27.10 a (i)Disclosure
Description of life and other
significant terms of arrangement involving legal form of lease
Expiry date
2019-01-01 SIC 27.10 a (ii)Disclosure
Explanation of transactions linked
together
Expiry date
2019-01-01 SIC 27.10 a (iii)Disclosure
Explanation of accounting treatment
applied to any fee received
Expiry date
2019-01-01 SIC 27.10 bDisclosure
Amount recognised as income from
arrangement involving legal form of lease
Expiry date
2019-01-01 SIC 27.10 bDisclosure
Description of line item of statement of
comprehensive income in which amount recognised as income from arrangement
involving legal form of lease is included
Expiry date
2019-01-01 SIC 27.10 bDisclosure
Disclosure of service concession
arrangements [text block]
SIC 29 - ConsensusDisclosure
Disclosure of detailed information about
service concession arrangements [text block]
SIC 29.6Disclosure
Disclosure of detailed information about
service concession arrangements [abstract]
Disclosure of detailed information about
service concession arrangements [table]
SIC 29.6Disclosure
Service concession arrangements
[axis]
SIC 29.6Disclosure
Service concession arrangements
[member]
SIC 29.6Disclosure
Disclosure of detailed information about
service concession arrangements [line items]
Description of service concession
arrangement
SIC 29.6 aDisclosure
Explanation of significant terms of
service concession arrangement that may affect amount, timing and
certainty of future cash flows
SIC 29.6 bDisclosure
Explanation of nature and extent of
rights to use specified assets
SIC 29.6 c (i)Disclosure
Explanation of nature and extent of
obligations to provide or rights to expect provision of services
SIC 29.6 c (ii)Disclosure
Explanation of nature and extent of
obligations to acquire or build items of property, plant and
equipment
SIC 29.6 c (iii)Disclosure
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
Explanation of nature and extent of
renewal and termination options
SIC 29.6 c (v)Disclosure
Explanation of nature and extent of other
rights and obligations
SIC 29.6 c (vi)Disclosure
Description of changes in service
concession arrangement
SIC 29.6 dDisclosure
Explanation of how service concession
arrangement has been classified
SIC 29.6 eDisclosure
Revenue recognised on exchanging
construction services for financial asset
SIC 29.6ADisclosure
Revenue recognised on exchanging
construction services for intangible asset
SIC 29.6ADisclosure
Profit (loss) recognised on exchanging
construction services for financial asset
SIC 29.6ADisclosure
Profit (loss) recognised on exchanging
construction services for intangible asset
SIC 29.6ADisclosure
Disclosure of share-based payment
arrangements [text block]
IFRS 2.44Disclosure
Disclosure of terms and conditions of
share-based payment arrangement [text block]
IFRS 2.45Disclosure
Disclosure of terms and conditions of
share-based payment arrangement [abstract]
Disclosure of terms and conditions of
share-based payment arrangement [table]
IFRS 2.45Disclosure
Types of share-based payment arrangements
[axis]
IFRS 2.45Disclosure
Share-based payment arrangements
[member]
IFRS 2.45Disclosure
Disclosure of terms and conditions of
share-based payment arrangement [line items]
Description of share-based payment
arrangement
IFRS 2.45 aDisclosure
Description of vesting requirements for
share-based payment arrangement
IFRS 2.45 aDisclosure
Description of maximum term of options
granted for share-based payment arrangement
IFRS 2.45 aDisclosure
Description of method of settlement for
share-based payment arrangement
IFRS 2.45 aDisclosure
Date of grant of share-based payment
arrangement
IFRS 2.IG23Example,
IFRS 2.45 aExample
Number of instruments granted in
share-based payment arrangement
IFRS 2.45 aExample,
IFRS 2.IG23Example
Disclosure of number and weighted average
exercise prices of share options [text block]
IFRS 2.45 bDisclosure
Number of share options outstanding in
share-based payment arrangement at beginning of period
IFRS 2.45 b (i)Disclosure,
IFRS 2.45 dDisclosure,
IFRS 2.45 b (vi)Disclosure
Number of share options granted in
share-based payment arrangement
IFRS 2.45 b (ii)Disclosure
Number of share options forfeited in
share-based payment arrangement
IFRS 2.45 b (iii)Disclosure
Number of share options exercised in
share-based payment arrangement
IFRS 2.45 b (iv)Disclosure
Number of share options expired in
share-based payment arrangement
IFRS 2.45 b (v)Disclosure
Number of share options outstanding in
share-based payment arrangement at end of period
IFRS 2.45 b (i)Disclosure,
IFRS 2.45 dDisclosure,
IFRS 2.45 b (vi)Disclosure
Number of share options exercisable in
share-based payment arrangement
IFRS 2.45 b (vii)Disclosure
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
Weighted average exercise price of share
options granted in share-based payment arrangement
IFRS 2.45 b (ii)Disclosure
Weighted average exercise price of share
options forfeited in share-based payment arrangement
IFRS 2.45 b (iii)Disclosure
Weighted average exercise price of share
options exercised in share-based payment arrangement
IFRS 2.45 b (iv)Disclosure
Weighted average exercise price of share
options expired in share-based payment arrangement
IFRS 2.45 b (v)Disclosure
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
Weighted average exercise price of share
options exercisable in share-based payment arrangement
IFRS 2.45 b (vii)Disclosure
Weighted average share price for share
options in share-based payment arrangement exercised during period at date
of exercise
IFRS 2.45 cDisclosure
Weighted average share price
IFRS 2.45 cDisclosure
Disclosure of range of exercise prices of
outstanding share options [text block]
IFRS 2.45 dDisclosure
Disclosure of range of exercise prices of
outstanding share options [abstract]
Disclosure of range of exercise prices of
outstanding share options [table]
IFRS 2.45 dDisclosure
Range [axis]
IFRS 13.B6Example,
IFRS 14.33 bDisclosure,
IFRS 2.45 dDisclosure, IFRS 7.7Common
practice, IFRS 13.IE63Example, Effective
2021-01-01 IFRS 17.120Disclosure
Ranges [member]
IFRS 2.45 dDisclosure,
IFRS 13.IE63Example, IFRS 13.B6Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, Effective
2021-01-01 IFRS 17.120Disclosure
Bottom of range [member]
IFRS 13.B6Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, IFRS 13.IE63Example,
IFRS 2.45 dDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure
Top of range [member]
IFRS 13.B6Example,
IFRS 2.45 dDisclosure,
IFRS 13.IE63Example,
IFRS 14.33 bDisclosure, IFRS 7.7Common
practice, Effective
2021-01-01 IFRS 17.120Disclosure
Disclosure of range of exercise prices of
outstanding share options [line items]
Exercise price of outstanding share
options
IFRS 2.45 dDisclosure
Disclosure of number and weighted average
remaining contractual life of outstanding share options [text
block]
IFRS 2.45 dDisclosure
Disclosure of number and weighted average
remaining contractual life of outstanding share options
[abstract]
Disclosure of number and weighted average
remaining contractual life of outstanding share options [table]
IFRS 2.45 dDisclosure
Ranges of exercise prices for outstanding
share options [axis]
IFRS 2.45 dDisclosure
Ranges of exercise prices for
outstanding share options [member]
IFRS 2.45 dDisclosure
Disclosure of number and weighted average
remaining contractual life of outstanding share options [line
items]
Number of share options outstanding in
share-based payment arrangement
IFRS 2.45 b (i)Disclosure,
IFRS 2.45 dDisclosure,
IFRS 2.45 b (vi)Disclosure
Weighted average remaining contractual
life of outstanding share options
IFRS 2.45 dDisclosure
Disclosure of number and weighted average
exercise prices of other equity instruments [text block]
IFRS 2.45Common
practice
Number of other equity instruments
outstanding in share-based payment arrangement at beginning of
period
IFRS 2.45Common
practice
Number of other equity instruments
granted in share-based payment arrangement
IFRS 2.47 bDisclosure,
IFRS 2.45Common practice
Number of other equity instruments
forfeited in share-based payment arrangement
IFRS 2.45Common
practice
Number of other equity instruments
exercised or vested in share-based payment arrangement
IFRS 2.45Common
practice
Number of other equity instruments
expired in share-based payment arrangement
IFRS 2.45Common
practice
Number of other equity instruments
outstanding in share-based payment arrangement at end of period
IFRS 2.45Common
practice
Number of other equity instruments
exercisable in share-based payment arrangement
IFRS 2.45Common
practice
Weighted average exercise price of other
equity instruments outstanding in share-based payment arrangement at
beginning of period
IFRS 2.45Common
practice
Weighted average exercise price of other
equity instruments granted in share-based payment arrangement
IFRS 2.45Common
practice
Weighted average exercise price of other
equity instruments forfeited in share-based payment arrangement
IFRS 2.45Common
practice
Weighted average exercise price of other
equity instruments exercised or vested in share-based payment
arrangement
IFRS 2.45Common
practice
Weighted average exercise price of other
equity instruments expired in share-based payment arrangement
IFRS 2.45Common
practice
Weighted average exercise price of other
equity instruments outstanding in share-based payment arrangement at end
of period
IFRS 2.45Common
practice
Weighted average exercise price of other
equity instruments exercisable in share-based payment arrangement
IFRS 2.45Common
practice
Explanation of determination of fair
value of goods or services received or fair value of equity instruments
granted on share-based payments
IFRS 2.46Disclosure
Disclosure of indirect measurement of
fair value of goods or services received, share options granted during
period [text block]
IFRS 2.47 aDisclosure
Weighted average fair value at
measurement date, share options granted
IFRS 2.47 aDisclosure
Information about how fair value was
measured, share options granted
IFRS 2.47 aDisclosure
Description of option pricing model,
share options granted
IFRS 2.47 a (i)Disclosure
Description of inputs to option pricing
model, share options granted
IFRS 2.47 a (i)Disclosure
Weighted average share price, share
options granted
IFRS 2.47 a (i)Disclosure
Exercise price, share options
granted
IFRS 2.47 a (i)Disclosure
Expected volatility, share options
granted
IFRS 2.47 a (i)Disclosure
Option life, share options
granted
IFRS 2.47 a (i)Disclosure
Expected dividend, share options
granted
IFRS 2.47 a (i)Disclosure
Expected dividend as percentage, share
options granted
IFRS 2.47 a (i)Disclosure
Risk free interest rate, share options
granted
IFRS 2.47 a (i)Disclosure
Description of other inputs to options
pricing model, share options granted
IFRS 2.47 a (i)Disclosure
Description of method used and
assumptions made to incorporate effects of expected early exercise, share
options granted
IFRS 2.47 a (i)Disclosure
Information about how expected volatility
was determined, share options granted
IFRS 2.47 a (ii)Disclosure
Information whether and how other
features were incorporated into measurement of fair value, share options
granted
IFRS 2.47 a (iii)Disclosure
Disclosure of indirect measurement of
fair value of goods or services received, other equity instruments granted
during period [text block]
IFRS 2.47 bDisclosure
Number of other equity instruments
granted in share-based payment arrangement
IFRS 2.47 bDisclosure,
IFRS 2.45Common practice
Weighted average fair value at
measurement date, other equity instruments granted
IFRS 2.47 bDisclosure
Information how fair value was measured,
other equity instruments granted
IFRS 2.47 bDisclosure
Information about how fair was determined
if not on basis of observable market, other equity instruments
granted
IFRS 2.47 b (i)Disclosure
Information whether and how expected
dividends were incorporated into measurement of fair value, other equity
instruments granted
IFRS 2.47 b (ii)Disclosure
Information whether and how other
features were incorporated into measurement of fair value, other equity
instruments granted
IFRS 2.47 b (iii)Disclosure
Disclosure of indirect measurement of
fair value of goods or services received, share-based payment arrangements
modified during period [text block]
IFRS 2.47 cDisclosure
Explanation of modifications, modified
share-based payment arrangements
IFRS 2.47 c (i)Disclosure
Incremental fair value granted, modified
share-based payment arrangements
IFRS 2.47 c (ii)Disclosure
Information on how incremental fair value
granted was measured, modified share-based payment arrangements
IFRS 2.47 c (iii)Disclosure
Explanation of direct measurement of fair
value of goods or services received
IFRS 2.48Disclosure
Description of reason why fair value of
goods or services received cannot be reliably estimated
IFRS 2.49Disclosure
Explanation of effect of share-based
payments on entity's profit or loss [text block]
IFRS 2.50Disclosure
Expense from share-based payment
transactions in which goods or services received did not qualify for
recognition as assets [abstract]
Expense from equity-settled share-based
payment transactions in which goods or services received did not qualify
for recognition as assets
IFRS 2.51 aDisclosure
Expense from cash-settled share-based
payment transactions in which goods or services received did not qualify
for recognition as assets
IAS 1.112 cCommon
practice
Total expense from share-based payment
transactions in which goods or services received did not qualify for
recognition as assets
IFRS 2.51 aDisclosure
Expense from share-based payment
transactions with employees
IAS 1.112 cCommon
practice
Explanation of effect of share-based
payments on entity's financial position [text block]
IFRS 2.50Disclosure
Liabilities from share-based payment
transactions
IFRS 2.51 b (i)Disclosure
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
Additional information about share-based
payment arrangements [text block]
IFRS 2.52Disclosure
Disclosure of employee benefits [text
block]
IAS 19 - ScopeDisclosure
Disclosure of information about
defined benefit plans [abstract]
Disclosure of defined benefit plans [text
block]
IAS 19.138Disclosure
Disclosure of defined benefit plans
[abstract]
Disclosure of defined benefit plans
[table]
IAS 19.138Disclosure
Defined benefit plans [axis]
IAS 19.138Disclosure
Defined benefit plans [member]
IAS 19.138Disclosure
Defined benefit plans other than
multi-employer plans, state plans and plans that share risks between
entities under common control [member]
IAS 19.138Disclosure
Multi-employer defined benefit plans
[member]
IAS 19.33 bDisclosure,
IAS 19.34 bDisclosure
State defined benefit plans
[member]
IAS 19.45Disclosure
Defined benefit plans that share risks
between entities under common control [member]
IAS 19.149Disclosure
Geographical areas [axis]
Geographical areas [member]
IFRS 8.33Disclosure,
Effective
2018-01-01 IFRS 15.B89 bExample,
IAS 19.138 aExample, Effective
2021-01-01 IFRS 17.96 bExample,
IFRS 15.B89 bExample
Characteristics of defined benefit
plans [axis]
IAS 19.138 bExample
Characteristics of defined benefit
plans [member]
IAS 19.138 bExample
Pension defined benefit plans
[member]
IAS 19.138 bCommon
practice
Flat salary pension defined benefit
plans [member]
IAS 19.138 bExample
Final salary pension defined benefit
plans [member]
IAS 19.138 bExample
Post-employment medical defined
benefit plans [member]
IAS 19.138 bExample
Regulatory environments
[axis]
IAS 19.138 cExample
Regulatory environments
[member]
IAS 19.138 cExample
Segments [axis]
Segments [member]
Reportable segments [member]
Funding arrangements of defined
benefit plans [axis]
IAS 19.138 eExample
Funding arrangements of defined
benefit plans [member]
IAS 19.138 eExample
Wholly unfunded defined benefit plans
[member]
IAS 19.138 eExample
Wholly or partly funded defined
benefit plans [member]
IAS 19.138 eExample
Disclosure of defined benefit plans [line
items]
Description of type of plan
IAS 19.139 aDisclosure
Description of nature of benefits
provided by plan
IAS 19.139 a (i)Disclosure
Description of regulatory framework in
which plan operates
IAS 19.139 a (ii)Disclosure
Description of effect of regulatory
framework on plan
IAS 19.139 a (ii)Disclosure
Description of any other entity's
responsibilities for governance of plan
IAS 19.139 a (iii)Disclosure
Description of risks to which plan
exposes entity
IAS 19.139 bDisclosure
Description of significant
concentrations of risk related to plan
IAS 19.139 bDisclosure
Description of plan amendments,
curtailments and settlements
IAS 19.139 cDisclosure
Surplus (deficit) in plan
[abstract]
Defined benefit obligation, at present
value
IAS 19.57 aCommon
practice
Plan assets, at fair value
IAS 19.57 aCommon
practice
Net surplus (deficit) in plan
IAS 19.57 aCommon
practice
Description of link between
reimbursement right and related obligation
IAS 19.140 bDisclosure
Description of how entity determined
maximum economic benefit available
IAS 19.141 c (iv)Disclosure
Entity's own financial instruments
included in fair value of plan assets
IAS 19.143Disclosure
Property occupied by entity included in
fair value of plan assets
IAS 19.143Disclosure
Other assets used by entity included in
fair value of plan assets
IAS 19.143Disclosure
Actuarial assumption of discount
rates
IAS 19.144Common
practice
Actuarial assumption of expected rates
of salary increases
IAS 19.144Common
practice
Actuarial assumption of medical cost
trend rates
IAS 19.144Common
practice
Actuarial assumption of expected rates
of pension increases
IAS 19.144Common
practice
Actuarial assumption of expected rates
of inflation
IAS 19.144Common
practice
Actuarial assumption of mortality
rates
IAS 19.144Common
practice
Actuarial assumption of retirement
age
IAS 19.144Common
practice
Actuarial assumption of life expectancy
after retirement
IAS 19.144Common
practice
Other material actuarial
assumptions
IAS 19.144Common
practice
Description of asset-liability matching
strategies used by plan or entity to manage risk
IAS 19.146Disclosure
Description of funding arrangements and
funding policy that affect future contributions
IAS 19.147 aDisclosure,
IAS 19.148 aDisclosure
Estimate of contributions expected to be
paid to plan for next annual reporting period
IAS 19.148 d (iii)Disclosure,
IAS 19.147 bDisclosure
Disclosure of information about maturity
profile of defined benefit obligation [text block]
IAS 19.147 cDisclosure
Weighted average duration of defined
benefit obligation
IAS 19.147 cDisclosure
Description of extent to which entity
can be liable to multi-employer or state plan for other entities'
obligations
IAS 19.148 bDisclosure
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
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
Description of fact that multi-employer
or state plan is defined benefit plan
IAS 19.148 d (i)Disclosure
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
Description of information about surplus
or deficit of multi-employer or state plan
IAS 19.148 d (iv)Disclosure
Description of basis used to determine
surplus or deficit of multi-employer or state plan
IAS 19.148 d (iv)Disclosure
Description of implications of surplus
or deficit on multi-employer or state plan for entity
IAS 19.148 d (iv)Disclosure
Level of participation of entity
compared with other participating entities
IAS 19.148 d (v)Disclosure
Description of contractual agreement or
stated policy for charging net defined benefit cost
IAS 19.149 aDisclosure
Description of policy for determining
contribution of defined benefit plans that share risks between entities
under common control [text block]
IAS 19.149 bDisclosure
Description of cross-reference to
disclosures about plans that share risks between entities under common
control in another group entity's financial statements
IAS 19.150Disclosure
Disclosure of net defined benefit
liability (asset) [text block]
IAS 19.140 aDisclosure
Disclosure of net defined benefit
liability (asset) [abstract]
Disclosure of net defined benefit
liability (asset) [table]
IAS 19.140 aDisclosure
Defined benefit plans [axis]
IAS 19.138Disclosure
Defined benefit plans [member]
IAS 19.138Disclosure
Defined benefit plans other than
multi-employer plans, state plans and plans that share risks between
entities under common control [member]
IAS 19.138Disclosure
Multi-employer defined benefit plans
[member]
IAS 19.33 bDisclosure,
IAS 19.34 bDisclosure
State defined benefit plans
[member]
IAS 19.45Disclosure
Defined benefit plans that share risks
between entities under common control [member]
IAS 19.149Disclosure
Geographical areas [axis]
Geographical areas [member]
IFRS 8.33Disclosure,
Effective
2018-01-01 IFRS 15.B89 bExample,
IAS 19.138 aExample, Effective
2021-01-01 IFRS 17.96 bExample,
IFRS 15.B89 bExample
Characteristics of defined benefit
plans [axis]
IAS 19.138 bExample
Characteristics of defined benefit
plans [member]
IAS 19.138 bExample
Pension defined benefit plans
[member]
IAS 19.138 bCommon
practice
Flat salary pension defined benefit
plans [member]
IAS 19.138 bExample
Final salary pension defined benefit
plans [member]
IAS 19.138 bExample
Post-employment medical defined
benefit plans [member]
IAS 19.138 bExample
Regulatory environments
[axis]
IAS 19.138 cExample
Regulatory environments
[member]
IAS 19.138 cExample
Segments [axis]
Segments [member]
Reportable segments [member]
Funding arrangements of defined
benefit plans [axis]
IAS 19.138 eExample
Funding arrangements of defined
benefit plans [member]
IAS 19.138 eExample
Wholly unfunded defined benefit plans
[member]
IAS 19.138 eExample
Wholly or partly funded defined
benefit plans [member]
IAS 19.138 eExample
Net defined benefit liability (asset)
[axis]
IAS 19.140 aDisclosure
Net defined benefit liability (asset)
[member]
IAS 19.140 aDisclosure
Present value of defined benefit
obligation [member]
IAS 19.140 a (ii)Disclosure
Plan assets [member]
IAS 19.140 a (i)Disclosure
Effect of asset ceiling
[member]
IAS 19.140 a (iii)Disclosure
Disclosure of net defined benefit
liability (asset) [line items]
Net defined benefit liability (asset) at
beginning of period
IAS 19.140 aDisclosure
Changes in net defined benefit liability
(asset) [abstract]
Current service cost, net defined
benefit liability (asset)
IAS 19.141 aDisclosure
Interest expense (income), net defined
benefit liability (asset)
IAS 19.141 bDisclosure
Gain (loss) on remeasurement, net
defined benefit liability (asset) [abstract]
IAS 19.141 c (i)Disclosure
Actuarial losses (gains) arising from
changes in demographic assumptions, net defined benefit liability
(asset)
IAS 19.141 c (ii)Disclosure
Actuarial losses (gains) arising from
changes in financial assumptions, net defined benefit liability
(asset)
IAS 19.141 c (iii)Disclosure
Actuarial losses (gains) arising from
experience adjustments, net defined benefit liability (asset)
IAS 19.141 cCommon
practice
IAS 19.141 c (iv)Disclosure
Total loss (gain) on remeasurement, net
defined benefit liability (asset)
IAS 19.141 cDisclosure
Past service cost and gains (losses)
arising from settlements, net defined benefit liability (asset)
[abstract]
Past service cost, net defined benefit
liability (asset)
IAS 19.141 dDisclosure
Losses (gains) arising from settlements,
net defined benefit liability (asset)
IAS 19.141 dDisclosure
Net past service cost and gains (losses)
arising from settlements, net defined benefit liability (asset)
IAS 19.141 dDisclosure
Increase (decrease) through changes in
foreign exchange rates, net defined benefit liability (asset)
IAS 19.141 eDisclosure
Contributions to plan, net defined
benefit liability (asset) [abstract]
Contributions to plan by employer, net
defined benefit liability (asset)
IAS 19.141 fDisclosure
Contributions to plan by plan
participants, net defined benefit liability (asset)
IAS 19.141 fDisclosure
Total contributions to plan, net defined
benefit liability (asset)
IAS 19.141 fDisclosure
Payments from plan, net defined benefit
liability (asset)
IAS 19.141 gDisclosure
Payments in respect of settlements, net
defined benefit liability (asset)
IAS 19.141 gDisclosure
Increase (decrease) through business
combinations and disposals, net defined benefit liability (asset)
IAS 19.141 hDisclosure
Increase (decrease) through other
changes, net defined benefit liability (asset)
IAS 19.141Common
practice
Total increase (decrease) in net defined
benefit liability (asset)
IAS 19.141Disclosure
Net defined benefit liability (asset) at
end of period
IAS 19.140 aDisclosure
Disclosure of reimbursement rights [text
block]
IAS 19.140 bDisclosure
Disclosure of reimbursement rights
[abstract]
Disclosure of reimbursement rights
[table]
IAS 19.140 bDisclosure
Defined benefit plans [axis]
IAS 19.138Disclosure
Defined benefit plans [member]
IAS 19.138Disclosure
Defined benefit plans other than
multi-employer plans, state plans and plans that share risks between
entities under common control [member]
IAS 19.138Disclosure
Multi-employer defined benefit plans
[member]
IAS 19.33 bDisclosure,
IAS 19.34 bDisclosure
State defined benefit plans
[member]
IAS 19.45Disclosure
Defined benefit plans that share risks
between entities under common control [member]
IAS 19.149Disclosure
Geographical areas [axis]
Geographical areas [member]
IFRS 8.33Disclosure,
Effective
2018-01-01 IFRS 15.B89 bExample,
IAS 19.138 aExample, Effective
2021-01-01 IFRS 17.96 bExample,
IFRS 15.B89 bExample
Characteristics of defined benefit
plans [axis]
IAS 19.138 bExample
Characteristics of defined benefit
plans [member]
IAS 19.138 bExample
Pension defined benefit plans
[member]
IAS 19.138 bCommon
practice
Flat salary pension defined benefit
plans [member]
IAS 19.138 bExample
Final salary pension defined benefit
plans [member]
IAS 19.138 bExample
Post-employment medical defined
benefit plans [member]
IAS 19.138 bExample
Regulatory environments
[axis]
IAS 19.138 cExample
Regulatory environments
[member]
IAS 19.138 cExample
Segments [axis]
Segments [member]
Reportable segments [member]
Funding arrangements of defined
benefit plans [axis]
IAS 19.138 eExample
Funding arrangements of defined
benefit plans [member]
IAS 19.138 eExample
Wholly unfunded defined benefit plans
[member]
IAS 19.138 eExample
Wholly or partly funded defined
benefit plans [member]
IAS 19.138 eExample
Disclosure of reimbursement rights [line
items]
Reimbursement rights, at fair value at
beginning of period
IAS 19.140 bDisclosure
Changes in reimbursement rights
[abstract]
Interest income, reimbursement
rights
IAS 19.141 bDisclosure
Gain (loss) on remeasurement,
reimbursement rights [abstract]
IAS 19.141 c (i)Disclosure
IAS 19.141 c (iv)Disclosure
Total gain (loss) on remeasurement,
reimbursement rights
IAS 19.141 cDisclosure
Increase (decrease) through net exchange
differences, reimbursement rights, at fair value
IAS 19.141 eDisclosure
Decrease through benefits paid,
reimbursement rights, at fair value
IAS 19.141 gDisclosure
Payments in respect of settlements,
reimbursement rights
IAS 19.141 gDisclosure
Increase (decrease) through business
combinations and disposals, reimbursement rights
IAS 19.141 hDisclosure
Total increase (decrease) in
reimbursement rights, at fair value
IAS 19.141Disclosure
Reimbursement rights, at fair value at
end of period
IAS 19.140 bDisclosure
Disclosure of fair value of plan assets
[text block]
IAS 19.142Disclosure
Disclosure of fair value of plan assets
[abstract]
Disclosure of fair value of plan assets
[table]
IAS 19.142Disclosure
Defined benefit plans [axis]
IAS 19.138Disclosure
Defined benefit plans [member]
IAS 19.138Disclosure
Defined benefit plans other than
multi-employer plans, state plans and plans that share risks between
entities under common control [member]
IAS 19.138Disclosure
Multi-employer defined benefit plans
[member]
IAS 19.33 bDisclosure,
IAS 19.34 bDisclosure
State defined benefit plans
[member]
IAS 19.45Disclosure
Defined benefit plans that share risks
between entities under common control [member]
IAS 19.149Disclosure
Geographical areas [axis]
Geographical areas [member]
IFRS 8.33Disclosure,
Effective
2018-01-01 IFRS 15.B89 bExample,
IAS 19.138 aExample, Effective
2021-01-01 IFRS 17.96 bExample,
IFRS 15.B89 bExample
Characteristics of defined benefit
plans [axis]
IAS 19.138 bExample
Characteristics of defined benefit
plans [member]
IAS 19.138 bExample
Pension defined benefit plans
[member]
IAS 19.138 bCommon
practice
Flat salary pension defined benefit
plans [member]
IAS 19.138 bExample
Final salary pension defined benefit
plans [member]
IAS 19.138 bExample
Post-employment medical defined
benefit plans [member]
IAS 19.138 bExample
Regulatory environments
[axis]
IAS 19.138 cExample
Regulatory environments
[member]
IAS 19.138 cExample
Segments [axis]
Segments [member]
Reportable segments [member]
Funding arrangements of defined
benefit plans [axis]
IAS 19.138 eExample
Funding arrangements of defined
benefit plans [member]
IAS 19.138 eExample
Wholly unfunded defined benefit plans
[member]
IAS 19.138 eExample
Wholly or partly funded defined
benefit plans [member]
IAS 19.138 eExample
Levels of fair value hierarchy
[axis]
IFRS 13.93 bDisclosure,
IAS 19.142Disclosure
All levels of fair value hierarchy
[member]
IFRS 13.93 bDisclosure,
IAS 19.142Disclosure
Level 1 of fair value hierarchy
[member]
IFRS 13.93 bDisclosure,
IAS 19.142Disclosure
Level 2 and 3 of fair value hierarchy
[member]
IAS 19.142Disclosure
Disclosure of fair value of plan assets
[line items]
Cash and cash equivalents, amount
contributed to fair value of plan assets
IAS 19.142 aExample
Equity instruments, amount contributed
to fair value of plan assets
IAS 19.142 bExample
Debt instruments, amount contributed to
fair value of plan assets
IAS 19.142 cExample
Real estate, amount contributed to fair
value of plan assets
IAS 19.142 dExample
Derivatives, amount contributed to fair
value of plan assets
IAS 19.142 eExample
Investment funds, amount contributed to
fair value of plan assets
IAS 19.142 fExample
Asset-backed securities, amount
contributed to fair value of plan assets
IAS 19.142 gExample
Structured debt, amount contributed to
fair value of plan assets
IAS 19.142 hExample
Other assets, amount contributed to fair
value of plan assets
IAS 19.142Common
practice
Disclosure of sensitivity analysis for
actuarial assumptions [text block]
IAS 19.145Disclosure
Disclosure of sensitivity analysis for
actuarial assumptions [abstract]
Disclosure of sensitivity analysis for
actuarial assumptions [table]
IAS 19.145Disclosure
Defined benefit plans [axis]
IAS 19.138Disclosure
Defined benefit plans [member]
IAS 19.138Disclosure
Defined benefit plans other than
multi-employer plans, state plans and plans that share risks between
entities under common control [member]
IAS 19.138Disclosure
Multi-employer defined benefit plans
[member]
IAS 19.33 bDisclosure,
IAS 19.34 bDisclosure
State defined benefit plans
[member]
IAS 19.45Disclosure
Defined benefit plans that share risks
between entities under common control [member]
IAS 19.149Disclosure
Geographical areas [axis]
Geographical areas [member]
IFRS 8.33Disclosure,
Effective
2018-01-01 IFRS 15.B89 bExample,
IAS 19.138 aExample, Effective
2021-01-01 IFRS 17.96 bExample,
IFRS 15.B89 bExample
Characteristics of defined benefit
plans [axis]
IAS 19.138 bExample
Characteristics of defined benefit
plans [member]
IAS 19.138 bExample
Pension defined benefit plans
[member]
IAS 19.138 bCommon
practice
Flat salary pension defined benefit
plans [member]
IAS 19.138 bExample
Final salary pension defined benefit
plans [member]
IAS 19.138 bExample
Post-employment medical defined
benefit plans [member]
IAS 19.138 bExample
Regulatory environments
[axis]
IAS 19.138 cExample
Regulatory environments
[member]
IAS 19.138 cExample
Segments [axis]
Segments [member]
Reportable segments [member]
Funding arrangements of defined
benefit plans [axis]
IAS 19.138 eExample
Funding arrangements of defined
benefit plans [member]
IAS 19.138 eExample
Wholly unfunded defined benefit plans
[member]
IAS 19.138 eExample
Wholly or partly funded defined
benefit plans [member]
IAS 19.138 eExample
Actuarial assumptions [axis]
IAS 19.145Disclosure
Actuarial assumptions [member]
IAS 19.145Disclosure
Actuarial assumption of discount rates
[member]
IAS 19.145Common
practice
Actuarial assumption of expected rates
of salary increases [member]
IAS 19.145Common
practice
Actuarial assumption of medical cost
trend rates [member]
IAS 19.145Common
practice
Actuarial assumption of expected rates
of pension increases [member]
IAS 19.145Common
practice
Actuarial assumption of expected rates
of inflation [member]
IAS 19.145Common
practice
Actuarial assumption of mortality rates
[member]
IAS 19.145Common
practice
Actuarial assumption of retirement age
[member]
IAS 19.145Common
practice
Actuarial assumption of life expectancy
after retirement [member]
IAS 19.145Common
practice
Other material actuarial assumptions
[member]
IAS 19.145Common
practice
Disclosure of sensitivity analysis for
actuarial assumptions [line items]
Percentage of reasonably possible
increase in actuarial assumption
IAS 19.145 aDisclosure
Increase (decrease) in defined benefit
obligation due to reasonably possible increase in actuarial
assumption
IAS 19.145 aDisclosure
Percentage of reasonably possible
decrease in actuarial assumption
IAS 19.145 aDisclosure
Increase (decrease) in defined benefit
obligation due to reasonably possible decrease in actuarial
assumption
IAS 19.145 aDisclosure
Description of methods and assumptions
used in preparing sensitivity analysis for actuarial assumptions
IAS 19.145 bDisclosure
Description of limitations of methods
used in preparing sensitivity analysis for actuarial assumptions
IAS 19.145 bDisclosure
Description of changes in methods and
assumptions used in preparing sensitivity analysis for actuarial
assumptions
IAS 19.145 cDisclosure
Description of reasons for changes in
methods and assumptions used in preparing sensitivity analysis for
actuarial assumptions
IAS 19.145 cDisclosure
Disclosure of additional information
about defined benefit plans [text block]
IAS 19.137Disclosure
Disclosure of analysis of present value
of defined benefit obligation that distinguishes nature, characteristics
and risks [text block]
IAS 19.137Example
Termination benefits expense
IAS 19.171Common
practice
Disclosure of defined benefit plans [text
block]
IAS 19.138Disclosure
Disclosure of sensitivity analysis for
actuarial assumptions [text block]
IAS 19.145Disclosure
Disclosure of sensitivity analysis for
actuarial assumptions [abstract]
Disclosure of sensitivity analysis for
actuarial assumptions [table]
IAS 19.145Disclosure
Actuarial assumptions [axis]
IAS 19.145Disclosure
Actuarial assumptions [member]
IAS 19.145Disclosure
Actuarial assumption of discount rates
[member]
IAS 19.145Common
practice
Actuarial assumption of medical cost
trend rates [member]
IAS 19.145Common
practice
Other material actuarial assumptions
[member]
IAS 19.145Common
practice
Actuarial assumption of retirement age
[member]
IAS 19.145Common
practice
Actuarial assumption of expected rates
of pension increases [member]
IAS 19.145Common
practice
Actuarial assumption of expected rates
of inflation [member]
IAS 19.145Common
practice
Actuarial assumption of expected rates
of salary increases [member]
IAS 19.145Common
practice
Actuarial assumption of life expectancy
after retirement [member]
IAS 19.145Common
practice
Actuarial assumption of mortality rates
[member]
IAS 19.145Common
practice
Defined benefit plans [axis]
IAS 19.138Disclosure
Defined benefit plans [member]
IAS 19.138Disclosure
Defined benefit plans that share risks
between entities under common control [member]
IAS 19.149Disclosure
State defined benefit plans
[member]
IAS 19.45Disclosure
Multi-employer defined benefit plans
[member]
IAS 19.33 bDisclosure,
IAS 19.34 bDisclosure
Disclosure of sensitivity analysis for
actuarial assumptions [line items]
Increase (decrease) in defined benefit
obligation due to reasonably possible decrease in actuarial
assumption
IAS 19.145 aDisclosure
Description of methods and assumptions
used in preparing sensitivity analysis for actuarial assumptions
IAS 19.145 bDisclosure
Description of reasons for changes in
methods and assumptions used in preparing sensitivity analysis for
actuarial assumptions
IAS 19.145 cDisclosure
Description of limitations of methods
used in preparing sensitivity analysis for actuarial assumptions
IAS 19.145 bDisclosure
Increase (decrease) in defined benefit
obligation due to reasonably possible increase in actuarial
assumption
IAS 19.145 aDisclosure
Percentage of reasonably possible
decrease in actuarial assumption
IAS 19.145 aDisclosure
Description of changes in methods and
assumptions used in preparing sensitivity analysis for actuarial
assumptions
IAS 19.145 cDisclosure
Percentage of reasonably possible
increase in actuarial assumption
IAS 19.145 aDisclosure
Disclosure of fair value of plan assets
[text block]
IAS 19.142Disclosure
Disclosure of fair value of plan assets
[abstract]
Disclosure of fair value of plan assets
[table]
IAS 19.142Disclosure
Levels of fair value hierarchy
[axis]
IFRS 13.93 bDisclosure,
IAS 19.142Disclosure
All levels of fair value hierarchy
[member]
IFRS 13.93 bDisclosure,
IAS 19.142Disclosure
Level 1 of fair value hierarchy
[member]
IFRS 13.93 bDisclosure,
IAS 19.142Disclosure
Level 2 and 3 of fair value hierarchy
[member]
IAS 19.142Disclosure
Defined benefit plans [axis]
IAS 19.138Disclosure
Defined benefit plans [member]
IAS 19.138Disclosure
Defined benefit plans that share risks
between entities under common control [member]
IAS 19.149Disclosure
State defined benefit plans
[member]
IAS 19.45Disclosure
Multi-employer defined benefit plans
[member]
IAS 19.33 bDisclosure,
IAS 19.34 bDisclosure
Disclosure of fair value of plan assets
[line items]
Cash and cash equivalents, amount
contributed to fair value of plan assets
IAS 19.142 aExample
Structured debt, amount contributed to
fair value of plan assets
IAS 19.142 hExample
Investment funds, amount contributed to
fair value of plan assets
IAS 19.142 fExample
Debt instruments, amount contributed to
fair value of plan assets
IAS 19.142 cExample
Derivatives, amount contributed to fair
value of plan assets
IAS 19.142 eExample
Other assets, amount contributed to fair
value of plan assets
IAS 19.142Common
practice
Equity instruments, amount contributed
to fair value of plan assets
IAS 19.142 bExample
Real estate, amount contributed to fair
value of plan assets
IAS 19.142 dExample
Asset-backed securities, amount
contributed to fair value of plan assets
IAS 19.142 gExample
Disclosure of additional information
about defined benefit plans [text block]
IAS 19.137Disclosure
Disclosure of analysis of present value
of defined benefit obligation that distinguishes nature, characteristics
and risks [text block]
IAS 19.137Example
Disclosure of defined benefit plans
[abstract]
Disclosure of defined benefit plans
[table]
IAS 19.138Disclosure
Defined benefit plans [axis]
IAS 19.138Disclosure
Defined benefit plans [member]
IAS 19.138Disclosure
Defined benefit plans that share risks
between entities under common control [member]
IAS 19.149Disclosure
State defined benefit plans
[member]
IAS 19.45Disclosure
Multi-employer defined benefit plans
[member]
IAS 19.33 bDisclosure,
IAS 19.34 bDisclosure
Disclosure of defined benefit plans [line
items]
Other material actuarial
assumptions
IAS 19.144Common
practice
Description of extent to which entity can
be liable to multi-employer or state plan for other entities'
obligations
IAS 19.148 bDisclosure
Description of how entity determined
maximum economic benefit available
IAS 19.141 c (iv)Disclosure
Description of basis used to determine
surplus or deficit of multi-employer or state plan
IAS 19.148 d (iv)Disclosure
Entity's own financial instruments
included in fair value of plan assets
IAS 19.143Disclosure
Other assets used by entity included in
fair value of plan assets
IAS 19.143Disclosure
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
Description of plan amendments,
curtailments and settlements
IAS 19.139 cDisclosure
Actuarial assumption of life expectancy
after retirement
IAS 19.144Common
practice
Actuarial assumption of discount
rates
IAS 19.144Common
practice
Actuarial assumption of expected rates of
inflation
IAS 19.144Common
practice
Estimate of contributions expected to be
paid to plan for next annual reporting period
IAS 19.148 d (iii)Disclosure,
IAS 19.147 bDisclosure
Description of link between reimbursement
right and related obligation
IAS 19.140 bDisclosure
Description of type of plan
IAS 19.139 aDisclosure
Description of effect of regulatory
framework on plan
IAS 19.139 a (ii)Disclosure
Description of nature of benefits
provided by plan
IAS 19.139 a (i)Disclosure
Description of any other entity's
responsibilities for governance of plan
IAS 19.139 a (iii)Disclosure
Description of regulatory framework in
which plan operates
IAS 19.139 a (ii)Disclosure
Description of implications of surplus or
deficit on multi-employer or state plan for entity
IAS 19.148 d (iv)Disclosure
Actuarial assumption of expected rates of
salary increases
IAS 19.144Common
practice
Surplus (deficit) in plan
[abstract]
Defined benefit obligation, at present
value
IAS 19.57 aCommon
practice
Plan assets, at fair value
IAS 19.57 aCommon
practice
Net surplus (deficit) in plan
IAS 19.57 aCommon
practice
Level of participation of entity compared
with other participating entities
IAS 19.148 d (v)Disclosure
Description of cross-reference to
disclosures about plans that share risks between entities under common
control in another group entity's financial statements
IAS 19.150Disclosure
Property occupied by entity included in
fair value of plan assets
IAS 19.143Disclosure
Actuarial assumption of retirement
age
IAS 19.144Common
practice
Description of significant concentrations
of risk related to plan
IAS 19.139 bDisclosure
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
Description of asset-liability matching
strategies used by plan or entity to manage risk
IAS 19.146Disclosure
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
Disclosure of information about maturity
profile of defined benefit obligation [text block]
IAS 19.147 cDisclosure
Weighted average duration of defined
benefit obligation
IAS 19.147 cDisclosure
Description of funding arrangements and
funding policy that affect future contributions
IAS 19.147 aDisclosure,
IAS 19.148 aDisclosure
Description of information about surplus
or deficit of multi-employer or state plan
IAS 19.148 d (iv)Disclosure
Description of policy for determining
contribution of defined benefit plans that share risks between entities
under common control [text block]
IAS 19.149 bDisclosure
Actuarial assumption of mortality
rates
IAS 19.144Common
practice
Description of contractual agreement or
stated policy for charging net defined benefit cost
IAS 19.149 aDisclosure
Description of fact that multi-employer
or state plan is defined benefit plan
IAS 19.148 d (i)Disclosure
Actuarial assumption of expected rates of
pension increases
IAS 19.144Common
practice
Actuarial assumption of medical cost
trend rates
IAS 19.144Common
practice
Description of risks to which plan
exposes entity
IAS 19.139 bDisclosure
Disclosure of reimbursement rights [text
block]
IAS 19.140 bDisclosure
Disclosure of reimbursement rights
[abstract]
Disclosure of reimbursement rights [line
items]
Reimbursement rights, at fair value at
end of period
IAS 19.140 bDisclosure
Reimbursement rights, at fair value at
beginning of period
IAS 19.140 bDisclosure
Changes in reimbursement rights
[abstract]
Increase (decrease) through business
combinations and disposals, reimbursement rights
IAS 19.141 hDisclosure
Gain (loss) on remeasurement,
reimbursement rights [abstract]
IAS 19.141 c (iv)Disclosure
Total gain (loss) on remeasurement,
reimbursement rights
IAS 19.141 cDisclosure
IAS 19.141 c (i)Disclosure
Increase (decrease) through net exchange
differences, reimbursement rights, at fair value
IAS 19.141 eDisclosure
Total increase (decrease) in
reimbursement rights, at fair value
IAS 19.141Disclosure
Decrease through benefits paid,
reimbursement rights, at fair value
IAS 19.141 gDisclosure
Payments in respect of settlements,
reimbursement rights
IAS 19.141 gDisclosure
Interest income, reimbursement
rights
IAS 19.141 bDisclosure
Disclosure of reimbursement rights
[table]
IAS 19.140 bDisclosure
Defined benefit plans [axis]
IAS 19.138Disclosure
Defined benefit plans [member]
IAS 19.138Disclosure
Defined benefit plans that share risks
between entities under common control [member]
IAS 19.149Disclosure
State defined benefit plans
[member]
IAS 19.45Disclosure
Multi-employer defined benefit plans
[member]
IAS 19.33 bDisclosure,
IAS 19.34 bDisclosure
Disclosure of net defined benefit
liability (asset) [text block]
IAS 19.140 aDisclosure
Disclosure of net defined benefit
liability (asset) [abstract]
Disclosure of net defined benefit
liability (asset) [line items]
Net defined benefit liability (asset) at
beginning of period
IAS 19.140 aDisclosure
Net defined benefit liability (asset) at
end of period
IAS 19.140 aDisclosure
Changes in net defined benefit liability
(asset) [abstract]
Contributions to plan, net defined
benefit liability (asset) [abstract]
Contributions to plan by plan
participants, net defined benefit liability (asset)
IAS 19.141 fDisclosure
Contributions to plan by employer, net
defined benefit liability (asset)
IAS 19.141 fDisclosure
Total contributions to plan, net defined
benefit liability (asset)
IAS 19.141 fDisclosure
Increase (decrease) through other
changes, net defined benefit liability (asset)
IAS 19.141Common
practice
Total increase (decrease) in net defined
benefit liability (asset)
IAS 19.141Disclosure
Interest expense (income), net defined
benefit liability (asset)
IAS 19.141 bDisclosure
Payments from plan, net defined benefit
liability (asset)
IAS 19.141 gDisclosure
Payments in respect of settlements, net
defined benefit liability (asset)
IAS 19.141 gDisclosure
Current service cost, net defined
benefit liability (asset)
IAS 19.141 aDisclosure
Gain (loss) on remeasurement, net
defined benefit liability (asset) [abstract]
Actuarial losses (gains) arising from
experience adjustments, net defined benefit liability (asset)
IAS 19.141 cCommon
practice
Actuarial losses (gains) arising from
changes in demographic assumptions, net defined benefit liability
(asset)
IAS 19.141 c (ii)Disclosure
Actuarial losses (gains) arising from
changes in financial assumptions, net defined benefit liability
(asset)
IAS 19.141 c (iii)Disclosure
IAS 19.141 c (iv)Disclosure
Total loss (gain) on remeasurement, net
defined benefit liability (asset)
IAS 19.141 cDisclosure
IAS 19.141 c (i)Disclosure
Increase (decrease) through business
combinations and disposals, net defined benefit liability (asset)
IAS 19.141 hDisclosure
Past service cost and gains (losses)
arising from settlements, net defined benefit liability (asset)
[abstract]
Past service cost, net defined benefit
liability (asset)
IAS 19.141 dDisclosure
Losses (gains) arising from settlements,
net defined benefit liability (asset)
IAS 19.141 dDisclosure
Net past service cost and gains (losses)
arising from settlements, net defined benefit liability (asset)
IAS 19.141 dDisclosure
Increase (decrease) through changes in
foreign exchange rates, net defined benefit liability (asset)
IAS 19.141 eDisclosure
Disclosure of net defined benefit
liability (asset) [table]
IAS 19.140 aDisclosure
Net defined benefit liability (asset)
[axis]
IAS 19.140 aDisclosure
Net defined benefit liability (asset)
[member]
IAS 19.140 aDisclosure
Effect of asset ceiling
[member]
IAS 19.140 a (iii)Disclosure
Plan assets [member]
IAS 19.140 a (i)Disclosure
Present value of defined benefit
obligation [member]
IAS 19.140 a (ii)Disclosure
Defined benefit plans [axis]
IAS 19.138Disclosure
Defined benefit plans [member]
IAS 19.138Disclosure
Defined benefit plans that share risks
between entities under common control [member]
IAS 19.149Disclosure
State defined benefit plans
[member]
IAS 19.45Disclosure
Multi-employer defined benefit plans
[member]
IAS 19.33 bDisclosure,
IAS 19.34 bDisclosure
Disclosure of income tax [text
block]
IAS 12 - DisclosureDisclosure
Major components of tax expense (income)
[abstract]
Current tax expense (income) and
adjustments for current tax of prior periods [abstract]
Current tax expense (income)
IAS 12.80 aExample
Adjustments for current tax of prior
periods
IAS 12.80 bExample
Total current tax expense (income) and
adjustments for current tax of prior periods
IAS 12.80Common
practice
Deferred tax expense (income) relating to
origination and reversal of temporary differences
IAS 12.80 cExample
Deferred tax expense (income) relating to
tax rate changes or imposition of new taxes
IAS 12.80 dExample
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 eExample
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 fExample
Deferred tax expense arising from
write-down or reversal of write-down of deferred tax asset
IAS 12.80 gExample
Tax expense (income) relating to changes
in accounting policies and errors included in profit or loss
IAS 12.80 hExample
Adjustments for deferred tax of prior
periods
IAS 12.80Common
practice
Other components of deferred tax expense
(income)
IAS 12.80Common
practice
Total tax expense (income)
IAS 26.35 b (viii)Disclosure,
IAS 12.81 c (ii)Disclosure,
IAS 1.82 dDisclosure,
IAS 12.81 c (i)Disclosure,
IFRS 12.B13 gDisclosure,
IAS 12.79Disclosure,
IFRS 8.23 hDisclosure
Current and deferred tax relating to
items charged or credited directly to equity [abstract]
Current tax relating to items credited
(charged) directly to equity
IAS 12.81 aDisclosure
Deferred tax relating to items credited
(charged) directly to equity
IAS 12.81 aDisclosure
Aggregate current and deferred tax
relating to items credited (charged) directly to equity
IAS 12.81 aDisclosure
Income tax relating to components of
other comprehensive income [abstract]
IAS 12.81 abDisclosure,
IAS 1.90Disclosure
IAS 1.90Disclosure,
IAS 12.81 abDisclosure
IAS 12.81 abDisclosure,
IAS 1.90Disclosure
IAS 12.81 abDisclosure,
IAS 1.90Disclosure
IAS 12.81 abDisclosure,
IAS 1.90Disclosure
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
Effective
2021-01-01 IAS 12.81 abDisclosure,
Effective 2021-01-01 IFRS 17.90Disclosure,
Effective
2021-01-01 IAS 1.90Disclosure
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
Effective
2021-01-01 IAS 12.81 abDisclosure,
Effective 2021-01-01 IFRS 17.90Disclosure,
Effective
2021-01-01 IAS 1.90Disclosure
Income tax relating to finance income
(expenses) from reinsurance contracts held included in other comprehensive
income
Effective
2021-01-01 IAS 12.81 abDisclosure,
Effective 2021-01-01 IFRS 17.90Disclosure,
Effective 2021-01-01 IAS 1.90Disclosure,
Effective
2021-01-01 IFRS 17.82Disclosure
Aggregated income tax relating to
components of other comprehensive income
IAS 12.81 abDisclosure,
IAS 1.90Disclosure
Income tax relating to share of other
comprehensive income of associates and joint ventures accounted for using
equity method
IAS 1.90Disclosure
IFRS 5.33 b (iv)Disclosure,
IAS 12.81 h (i)Disclosure
IAS 12.81 h (ii)Disclosure,
IFRS 5.33 b (ii)Disclosure
Explanation of changes in applicable tax
rates to previous accounting period
IAS 12.81 dDisclosure
Description of expiry date of deductible
temporary differences, unused tax losses and unused tax credits
IAS 12.81 eDisclosure
Deductible temporary differences for
which no deferred tax asset is recognised
IAS 12.81 eDisclosure
Unused tax losses for which no deferred
tax asset recognised
IAS 12.81 eDisclosure
Unused tax credits for which no deferred
tax asset recognised
IAS 12.81 eDisclosure
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 fDisclosure
Disclosure of temporary difference,
unused tax losses and unused tax credits [text block]
IAS 12.81 gDisclosure
Disclosure of temporary difference,
unused tax losses and unused tax credits [abstract]
Disclosure of temporary difference,
unused tax losses and unused tax credits [table]
IAS 12.81 gDisclosure
Temporary difference, unused tax losses
and unused tax credits [axis]
IAS 12.81 gDisclosure
Temporary difference, unused tax losses
and unused tax credits [member]
IAS 12.81 gDisclosure
Temporary differences [member]
IAS 12.81 gDisclosure
Allowance for credit losses
[member]
IAS 12.81 gCommon
practice
Unrealised foreign exchange gains
(losses) [member]
IAS 12.81 gCommon
practice
Other temporary differences
[member]
IAS 12.81 gCommon
practice
Unused tax losses [member]
IAS 12.81 gDisclosure
Unused tax credits [member]
IAS 12.81 gDisclosure
Disclosure of temporary difference,
unused tax losses and unused tax credits [line items]
Deferred tax assets and liabilities
[abstract]
Deferred tax assets
IAS 1.56Disclosure,
IAS 12.81 g (i)Disclosure,
IAS 1.54 oDisclosure
Deferred tax liabilities
IAS 1.54 oDisclosure,
IAS 12.81 g (i)Disclosure,
IAS 1.56Disclosure
Net deferred tax liability
(asset)
IAS 12.81 g (i)Disclosure
Net deferred tax assets and liabilities
[abstract]
Net deferred tax assets
IAS 12.81 g (i)Common
practice
Net deferred tax liabilities
IAS 12.81 g (i)Common
practice
Deferred tax expense (income)
[abstract]
Deferred tax expense (income)
IAS 12.81 g (ii)Disclosure
Deferred tax expense (income) recognised
in profit or loss
IAS 12.81 g (ii)Disclosure
Reconciliation of changes in deferred tax
liability (asset) [abstract]
Deferred tax liability (asset) at
beginning of period
IAS 12.81 g (i)Disclosure
Changes in deferred tax liability
(asset) [abstract]
Deferred tax expense (income) recognised
in profit or loss
IAS 12.81 g (ii)Disclosure
Deferred tax relating to items credited
(charged) directly to equity
IAS 12.81 aDisclosure
Income tax relating to components of
other comprehensive income
IAS 12.81 abDisclosure,
IAS 1.90Disclosure
Increase (decrease) through business
combinations, deferred tax liability (asset)
IAS 12.81Common
practice
Increase (decrease) through loss of
control of subsidiary, deferred tax liability (asset)
IAS 12.81Common
practice
Increase (decrease) through net exchange
differences, deferred tax liability (asset)
IAS 12.81Common
practice
Total increase (decrease) in deferred
tax liability (asset)
IAS 12.81Common
practice
Deferred tax liability (asset) at end of
period
IAS 12.81 g (i)Disclosure
Income tax consequences of dividends
proposed or declared before financial statements authorised for issue not
recognised as liability
IAS 12.81 iDisclosure
Increase (decrease) in amount recognised
for pre-acquisition deferred tax asset
IAS 12.81 jDisclosure
Description of event or change in
circumstances that caused recognition of deferred tax benefits acquired in
business combination after acquisition date
IAS 12.81 kDisclosure
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 12.82Disclosure
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 12.82Disclosure
Description of nature of potential income
tax consequences that would result from payment of dividend
IAS 12.82ADisclosure
Description of amounts of potential
income tax consequences practicably determinable
IAS 12.82ADisclosure
Description of whether there are
potential income tax consequences not practicably determinable
IAS 12.82ADisclosure
Reconciliation of accounting profit
multiplied by applicable tax rates [abstract]
Accounting profit
IAS 12.81 c (ii)Disclosure,
IAS 12.81 c (i)Disclosure
Tax expense (income) at applicable tax
rate
IAS 12.81 c (i)Disclosure
Tax effect of revenues exempt from
taxation
IAS 12.81 c (i)Disclosure
Tax effect of expense not deductible in
determining taxable profit (tax loss)
IAS 12.81 c (i)Disclosure
Tax effect of impairment of
goodwill
IAS 12.81 c (i)Common
practice
Tax effect of tax losses
IAS 12.81 c (i)Disclosure
Tax effect of foreign tax rates
IAS 12.81 c (i)Disclosure
Tax effect from change in tax
rate
IAS 12.81 c (i)Disclosure
Other tax effects for reconciliation
between accounting profit and tax expense (income)
IAS 12.81 c (i)Disclosure
Total tax expense (income)
IAS 26.35 b (viii)Disclosure,
IAS 12.81 c (ii)Disclosure,
IAS 1.82 dDisclosure,
IAS 12.81 c (i)Disclosure,
IFRS 12.B13 gDisclosure,
IAS 12.79Disclosure,
IFRS 8.23 hDisclosure
Reconciliation of average effective tax
rate and applicable tax rate [abstract]
Accounting profit
IAS 12.81 c (ii)Disclosure,
IAS 12.81 c (i)Disclosure
Applicable tax rate
IAS 12.81 c (ii)Disclosure
Tax rate effect of revenues exempt from
taxation
IAS 12.81 c (ii)Disclosure
Tax rate effect of expense not deductible
in determining taxable profit (tax loss)
IAS 12.81 c (ii)Disclosure
Tax rate effect of impairment of
goodwill
IAS 12.81 c (ii)Common
practice
Tax rate effect of tax losses
IAS 12.81 c (ii)Disclosure
Tax rate effect of foreign tax
rates
IAS 12.81 c (ii)Disclosure
Tax rate effect from change in tax
rate
IAS 12.81 c (ii)Disclosure
Tax rate effect of adjustments for
current tax of prior periods
IAS 12.81 c (ii)Common
practice
Other tax rate effects for reconciliation
between accounting profit and tax expense (income)
IAS 12.81 c (ii)Disclosure
Total average effective tax rate
IAS 12.81 c (ii)Disclosure
Disclosure of borrowing costs [text
block]
IAS 23 - DisclosureDisclosure
Borrowing costs [abstract]
Borrowing costs capitalised
IAS 23.26 aDisclosure
Borrowing costs recognised as
expense
IAS 1.112 cCommon
practice
Total borrowing costs incurred
IAS 1.112 cCommon
practice
Interest costs [abstract]
Interest costs capitalised
IAS 1.112 cCommon
practice
Interest expense
IFRS 8.28 eDisclosure,
IFRS 8.23 dDisclosure,
IFRS 12.B13 fDisclosure
Total interest costs incurred
IAS 1.112 cCommon
practice
Capitalisation rate of borrowing costs
eligible for capitalisation
IAS 23.26 bDisclosure
Disclosure of insurance contracts [text
block]
Disclosure of amounts arising from
insurance contracts [text block]
Description of accounting policy for
insurance contracts and related assets, liabilities, income and expense
[text block]
Assets arising from insurance
contracts
Assets under insurance contracts and
reinsurance contracts issued
Deferred acquisition costs arising from
insurance contracts
Intangible assets relating to insurance
contracts acquired in business combinations or portfolio
transfers
Assets under reinsurance ceded
Liabilities under insurance contracts and
reinsurance contracts issued [abstract]
Unearned premiums
Claims reported by policyholders
Claims incurred but not reported
Provisions arising from liability
adequacy tests
Provisions for future non-participating
benefits
Liabilities or components of equity
relating to discretionary participation features
Receivables and payables related to
insurance contracts
Non-insurance assets acquired by
exercising rights to recoveries
Other liabilities under insurance
contracts and reinsurance contracts issued
Total liabilities under insurance
contracts and reinsurance contracts issued
Income arising from insurance
contracts
Expense arising from insurance
contracts
Revenue from insurance contracts issued,
without reduction for reinsurance held
Income from contracts with
reinsurers
Expense for policyholder claims and
benefits, without reduction for reinsurance held
Expenses arising from reinsurance
held
Cash flows from (used in) insurance
contracts
Gains (losses) recognised in profit or
loss on buying reinsurance
Amortisation of losses (gains) arising on
buying reinsurance
Remaining unamortised gains (losses)
arising on buying reinsurance at beginning of period
Remaining unamortised gains (losses)
arising on buying reinsurance at end of period
Explanation of process used to determine
assumptions to measure recognised assets, liabilities, income and expense
arising from insurance contracts
Explanation of effect of changes in
assumptions to measure insurance assets and insurance liabilities
Reconciliation of changes in liabilities
under insurance contracts and reinsurance contracts issued
[abstract]
Liabilities under insurance contracts and
reinsurance contracts issued at beginning of period
Changes in liabilities under insurance
contracts and reinsurance contracts issued [abstract]
Additions other than through business
combinations, liabilities under insurance contracts and reinsurance
contracts issued
Acquisitions through business
combinations, liabilities under insurance contracts and reinsurance
contracts issued
Cash paid, liabilities under insurance
contracts and reinsurance contracts issued
Expense (income) included in profit or
loss, liabilities under insurance contracts and reinsurance contracts
issued
Increase (decrease) through transfers,
liabilities under insurance contracts and reinsurance contracts
issued
Increase (decrease) through net exchange
differences, liabilities under insurance contracts and reinsurance
contracts issued
Increase (decrease) through adjustments
arising from passage of time, liabilities under insurance contracts and
reinsurance contracts issued
Increase (decrease) through other
changes, liabilities under insurance contracts and reinsurance contracts
issued
Total increase (decrease) in liabilities
under insurance contracts and reinsurance contracts issued
Liabilities under insurance contracts and
reinsurance contracts issued at end of period
Reconciliation of changes in deferred
acquisition costs arising from insurance contracts [abstract]
Deferred acquisition costs arising from
insurance contracts at beginning of period
Changes in deferred acquisition costs
arising from insurance contracts [abstract]
Amounts incurred, deferred acquisition
costs arising from insurance contracts
Acquisitions through business
combinations, deferred acquisition costs arising from insurance
contracts
Amortisation, deferred acquisition costs
arising from insurance contracts
Impairment loss recognised in profit or
loss, deferred acquisition costs arising from insurance contracts
Increase (decrease) through net exchange
differences, deferred acquisition costs arising from insurance
contracts
Increase (decrease) through shadow
accounting, deferred acquisition costs arising from insurance
contracts
Increase (decrease) through other
changes, deferred acquisition costs arising from insurance
contracts
Total increase (decrease) in deferred
acquisition costs arising from insurance contracts
Deferred acquisition costs arising from
insurance contracts at end of period
Reconciliation of changes in reinsurance
assets [abstract]
Reinsurance assets at beginning of
period
Changes in reinsurance assets
[abstract]
Additions other than through business
combinations, reinsurance assets
Acquisitions through business
combinations, reinsurance assets
Increase (decrease) through net exchange
differences, reinsurance assets
Increase (decrease) through adjustments
arising from passage of time, reinsurance assets
Increase (decrease) through other
changes, reinsurance assets
Total increase (decrease) in reinsurance
assets
Reinsurance assets at end of
period
Disclosure of nature and extent of risks
arising from insurance contracts [text block]
Description of objectives, policies and
processes for managing risks arising from insurance contracts and methods
used to manage those risks
Disclosure of insurance risk [text
block]
Disclosure of sensitivity to insurance
risk [text block]
Sensitivity analysis to insurance
risk
Qualitative information about sensitivity
and information about those terms and conditions of insurance contracts
that have material effect
Description of concentrations of
insurance risk
Disclosure of actual claims compared with
previous estimates [text block]
Disclosure of credit risk of insurance
contracts [text block]
Disclosure of liquidity risk of insurance
contracts [text block]
Disclosure of market risk of insurance
contracts [text block]
Information about exposures to market
risk arising from embedded derivatives contained in host insurance
contract
Disclosure of types of insurance
contracts [text block]
Disclosure of types of insurance
contracts [abstract]
Disclosure of types of insurance
contracts [table]
Types of insurance contracts
[axis]
Types of insurance contracts
[member]
Life insurance contracts
[member]
Non-life insurance contracts
[member]
Disclosure of types of insurance
contracts [line items]
Income arising from insurance
contracts
Expense arising from insurance
contracts
Disclosure of net, gross and reinsurer's
share for amounts arising from insurance contracts [text block]
Disclosure of net, gross and reinsurer's
share for amounts arising from insurance contracts [abstract]
Disclosure of net, gross and reinsurer's
share for amounts arising from insurance contracts [table]
Amounts arising from insurance contracts
[axis]
Net amount arising from insurance
contracts [member]
Gross amount arising from insurance
contracts [member]
Reinsurer's share of amount arising from
insurance contracts [member]
Disclosure of net, gross and reinsurer's
share for amounts arising from insurance contracts [line items]
Income arising from insurance
contracts
Expense arising from insurance
contracts
Presentation of overlay approach
[abstract]
Amount reclassified from profit or loss
to other comprehensive income applying overlay approach
Effective on first application of IFRS
9 IFRS 4.35D aDisclosure
Other comprehensive income, net of tax,
application of overlay approach [abstract]
Amount reclassified to other
comprehensive income from profit or loss applying overlay approach, net of
tax
Effective on first application of IFRS
9 IFRS 4.35D bDisclosure
Reclassification adjustments on
application of overlay approach, net of tax
Effective on first application of IFRS
9 IFRS 4.35D bDisclosure
Other comprehensive income, net of tax,
application of overlay approach
Effective on first application of IFRS
9 IFRS 4.35D bDisclosure
Other comprehensive income, before tax,
application of overlay approach [abstract]
Amount reclassified to other
comprehensive income from profit or loss applying overlay approach, before
tax
Effective on first application of IFRS
9 IFRS 4.35D bDisclosure
Reclassification adjustments on
application of overlay approach, before tax
Effective on first application of IFRS
9 IFRS 4.35D bDisclosure
Other comprehensive income, before tax,
application of overlay approach
Effective on first application of IFRS
9 IFRS 4.35D bDisclosure
Income tax relating to application of
overlay approach in other comprehensive income
Effective on first application of IFRS
9 IFRS 4.35D bDisclosure
Reserve of overlay approach
Effective on first application of IFRS
9 IFRS 4.35D bCommon practice
Reserve of overlay approach
[member]
Effective on first application of IFRS
9 IFRS 4.35D bCommon practice
Disclosures about overlay approach
[abstract]
Statement that insurer is applying
overlay approach
Effective on first application of IFRS
9 IFRS 4.39L aDisclosure
Description of basis for designating
financial assets for overlay approach
Effective on first application of IFRS
9 IFRS 4.39L cDisclosure
Explanation of designated financial
assets that are held outside legal entity that issues contracts within
scope of IFRS 4
Effective on first application of IFRS
9 IFRS 4.39L cDisclosure
Explanation of amount reclassified
between profit or loss and other comprehensive income applying overlay
approach
Effective on first application of IFRS
9 IFRS 4.39L dDisclosure
Amount reported in profit or loss
applying IFRS 9, financial assets to which overlay approach is
applied
Effective on first application of IFRS
9 IFRS 4.39L d (i)Disclosure
Amount that would have been reported in
profit or loss if IAS 39 had been applied, financial assets to which
overlay approach is applied
Effective on first application of IFRS
9 IFRS 4.39L d (ii)Disclosure
Amount reclassified from profit or loss
to other comprehensive income applying overlay approach, newly designated
financial assets
Effective on first application of IFRS
9 IFRS 4.39L f (i)Disclosure
Amount that would have been reclassified
from profit or loss to other comprehensive income applying overlay
approach if financial assets had not been de-designated
Effective on first application of IFRS
9 IFRS 4.39L f (ii)Disclosure
Reclassification adjustments on financial
assets that have been de-designated from overlay approach, net of
tax
Effective on first application of IFRS
9 IFRS 4.39L f (iii)Disclosure
Reclassification adjustments on financial
assets that have been de-designated from overlay approach, before
tax
Effective on first application of IFRS
9 IFRS 4.39L f (iii)Disclosure
Disclosure of financial assets to which
overlay approach is applied [text block]
Effective on first application of IFRS
9 IFRS 4.39L bDisclosure
Disclosure of financial assets to which
overlay approach is applied [abstract]
Disclosure of financial assets to which
overlay approach is applied [table]
Effective on first application of IFRS
9 IFRS 4.39L bDisclosure
Classes of financial assets
[axis]
IFRS 7.6Disclosure, Effective on
first application of IFRS
9 IFRS 4.39L bDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure
Financial assets, class
[member]
Effective on first application of IFRS
9 IFRS 4.39L bDisclosure,
IFRS 7.6Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure
Disclosure of financial assets to which
overlay approach is applied [line items]
Financial assets to which overlay
approach is applied
Effective on first application of IFRS
9 IFRS 4.39L bDisclosure
Disclosure of effect of overlay approach
reclassification on profit or loss [text block]
Effective on first application of IFRS
9 IFRS 4.39L eDisclosure
Disclosure of effect of overlay approach
reclassification on profit or loss [abstract]
Disclosure of effect of overlay approach
reclassification on profit or loss [table]
Effective on first application of IFRS
9 IFRS 4.39L eDisclosure
Effect of overlay approach
reclassification [axis]
Effective on first application of IFRS
9 IFRS 4.39L eDisclosure
In accordance with IFRS 9
[member]
Effective on first application of IFRS
9 IFRS 4.39L eDisclosure
Effect of overlay approach
reclassification [member]
Effective on first application of IFRS
9 IFRS 4.39L eDisclosure
Disclosure of effect of overlay approach
reclassification on profit or loss [line items]
Profit (loss)
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure,
IFRS 12.B10 bExample,
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective on first
application of IFRS 9 IFRS 4.39L eExample,
IFRS 8.23Disclosure,
IAS 1.106 d (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample
Disclosure of information about overlay
approach for associates [text block]
Effective on first application of IFRS
9 IFRS 4.39MDisclosure
Disclosure of information about overlay
approach for associates [abstract]
Disclosure of information about overlay
approach for associates [table]
Effective on first application of IFRS
9 IFRS 4.39MDisclosure
Associates [axis]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39MDisclosure,
IFRS 12.B4 dDisclosure,
IAS 27.16 bDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Entity's total for associates
[member]
IFRS 12.B4 dDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure, Effective on first application
of IFRS 9 IFRS 4.39MDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Associates [member]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.16 bDisclosure,
IAS 24.19 dDisclosure,
IFRS 12.B4 dDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial
associates [member]
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 12.21 c (ii)Disclosure, Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Disclosure of information about overlay
approach for associates [line items]
Statement that insurer is applying
overlay approach
Effective on first application of IFRS
9 IFRS 4.39L aDisclosure
Description of basis for designating
financial assets for overlay approach
Effective on first application of IFRS
9 IFRS 4.39L cDisclosure
Explanation of designated financial
assets that are held outside legal entity that issues contracts within
scope of IFRS 4
Effective on first application of IFRS
9 IFRS 4.39L cDisclosure
Explanation of amount reclassified
between profit or loss and other comprehensive income applying overlay
approach
Effective on first application of IFRS
9 IFRS 4.39L dDisclosure
Amount reported in profit or loss
applying IFRS 9, financial assets to which overlay approach is
applied
Effective on first application of IFRS
9 IFRS 4.39L d (i)Disclosure
Amount that would have been reported in
profit or loss if IAS 39 had been applied, financial assets to which
overlay approach is applied
Effective on first application of IFRS
9 IFRS 4.39L d (ii)Disclosure
Amount reclassified from profit or loss
to other comprehensive income applying overlay approach, newly designated
financial assets
Effective on first application of IFRS
9 IFRS 4.39L f (i)Disclosure
Amount that would have been reclassified
from profit or loss to other comprehensive income applying overlay
approach if financial assets had not been de-designated
Effective on first application of IFRS
9 IFRS 4.39L f (ii)Disclosure
Reclassification adjustments on
financial assets that have been de-designated from overlay approach, net
of tax
Effective on first application of IFRS
9 IFRS 4.39L f (iii)Disclosure
Reclassification adjustments on
financial assets that have been de-designated from overlay approach,
before tax
Effective on first application of IFRS
9 IFRS 4.39L f (iii)Disclosure
Share of amount reported in profit or
loss applying IFRS 9, financial assets to which overlay approach is
applied
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure
Share of amount that would have been
reported in profit or loss if IAS 39 had been applied, financial assets to
which overlay approach is applied
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure
Share of amount reclassified from profit
or loss to other comprehensive income applying overlay approach, newly
designated financial assets
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure
Share of amount that would have been
reclassified from profit or loss to other comprehensive income applying
overlay approach if financial assets had not been
de-designated
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure
Share of reclassification adjustments on
financial assets that have been de-designated from overlay approach, net
of tax
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure
Share of reclassification adjustments on
financial assets that have been de-designated from overlay approach,
before tax
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure
Disclosure of financial assets to which
overlay approach is applied for associates [text block]
Effective on first application of IFRS
9 IFRS 4.39MDisclosure
Disclosure of financial assets to which
overlay approach is applied for associates [abstract]
Disclosure of financial assets to which
overlay approach is applied for associates [table]
Effective on first application of IFRS
9 IFRS 4.39MDisclosure
Associates [axis]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39MDisclosure,
IFRS 12.B4 dDisclosure,
IAS 27.16 bDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Entity's total for associates
[member]
IFRS 12.B4 dDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure, Effective on first application
of IFRS 9 IFRS 4.39MDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Associates [member]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.16 bDisclosure,
IAS 24.19 dDisclosure,
IFRS 12.B4 dDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial
associates [member]
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 12.21 c (ii)Disclosure, Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Classes of financial assets
[axis]
IFRS 7.6Disclosure, Effective on
first application of IFRS
9 IFRS 4.39L bDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure
Financial assets, class
[member]
Effective on first application of IFRS
9 IFRS 4.39L bDisclosure,
IFRS 7.6Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure
Disclosure of financial assets to which
overlay approach is applied for associates [line items]
Financial assets to which overlay
approach is applied
Effective on first application of IFRS
9 IFRS 4.39L bDisclosure
Share of financial assets to which
overlay approach is applied
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure
Disclosure of effect of overlay approach
reclassification on profit or loss for associates [text block]
Effective on first application of IFRS
9 IFRS 4.39MDisclosure
Disclosure of effect of overlay approach
reclassification on profit or loss for associates [abstract]
Disclosure of effect of overlay approach
reclassification on profit or loss for associates [table]
Effective on first application of IFRS
9 IFRS 4.39MDisclosure
Associates [axis]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39MDisclosure,
IFRS 12.B4 dDisclosure,
IAS 27.16 bDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Entity's total for associates
[member]
IFRS 12.B4 dDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure, Effective on first application
of IFRS 9 IFRS 4.39MDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Associates [member]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.16 bDisclosure,
IAS 24.19 dDisclosure,
IFRS 12.B4 dDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial
associates [member]
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 12.21 c (ii)Disclosure, Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Effect of overlay approach
reclassification [axis]
Effective on first application of IFRS
9 IFRS 4.39L eDisclosure
In accordance with IFRS 9
[member]
Effective on first application of IFRS
9 IFRS 4.39L eDisclosure
Effect of overlay approach
reclassification [member]
Effective on first application of IFRS
9 IFRS 4.39L eDisclosure
Disclosure of effect of overlay approach
reclassification on profit or loss for associates [line items]
Profit (loss)
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure,
IFRS 12.B10 bExample,
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective on first
application of IFRS 9 IFRS 4.39L eExample,
IFRS 8.23Disclosure,
IAS 1.106 d (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample
Share of profit (loss) of associates and
joint ventures accounted for using equity method
IFRS 8.23 gDisclosure,
IFRS 8.28 eDisclosure,
IAS 1.82 cDisclosure, Effective on first application
of IFRS 9 IFRS 4.39M bDisclosure
Share of other comprehensive income of
associates and joint ventures accounted for using equity method, net of
tax
IFRS 12.B16 cDisclosure,
IAS 1.91 aDisclosure, Effective on first application
of IFRS 9 IFRS 4.39M bDisclosure
Share of other comprehensive income of
associates and joint ventures accounted for using equity method, before
tax
IAS 1.91 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure
Disclosure of information about overlay
approach for joint ventures [text block]
Effective on first application of IFRS
9 IFRS 4.39MDisclosure
Disclosure of information about overlay
approach for joint ventures [abstract]
Disclosure of information about overlay
approach for joint ventures [table]
Effective on first application of IFRS
9 IFRS 4.39MDisclosure
Joint ventures [axis]
Effective on first application of IFRS
9 IFRS 4.39MDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Entity's total for joint ventures
[member]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39MDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Joint ventures [member]
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial joint
ventures [member]
IFRS 12.21 c (i)Disclosure,
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure, Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Disclosure of information about overlay
approach for joint ventures [line items]
Statement that insurer is applying
overlay approach
Effective on first application of IFRS
9 IFRS 4.39L aDisclosure
Description of basis for designating
financial assets for overlay approach
Effective on first application of IFRS
9 IFRS 4.39L cDisclosure
Explanation of designated financial
assets that are held outside legal entity that issues contracts within
scope of IFRS 4
Effective on first application of IFRS
9 IFRS 4.39L cDisclosure
Explanation of amount reclassified
between profit or loss and other comprehensive income applying overlay
approach
Effective on first application of IFRS
9 IFRS 4.39L dDisclosure
Amount reported in profit or loss
applying IFRS 9, financial assets to which overlay approach is
applied
Effective on first application of IFRS
9 IFRS 4.39L d (i)Disclosure
Amount that would have been reported in
profit or loss if IAS 39 had been applied, financial assets to which
overlay approach is applied
Effective on first application of IFRS
9 IFRS 4.39L d (ii)Disclosure
Amount reclassified from profit or loss
to other comprehensive income applying overlay approach, newly designated
financial assets
Effective on first application of IFRS
9 IFRS 4.39L f (i)Disclosure
Amount that would have been reclassified
from profit or loss to other comprehensive income applying overlay
approach if financial assets had not been de-designated
Effective on first application of IFRS
9 IFRS 4.39L f (ii)Disclosure
Reclassification adjustments on
financial assets that have been de-designated from overlay approach, net
of tax
Effective on first application of IFRS
9 IFRS 4.39L f (iii)Disclosure
Reclassification adjustments on
financial assets that have been de-designated from overlay approach,
before tax
Effective on first application of IFRS
9 IFRS 4.39L f (iii)Disclosure
Share of amount reported in profit or
loss applying IFRS 9, financial assets to which overlay approach is
applied
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure
Share of amount that would have been
reported in profit or loss if IAS 39 had been applied, financial assets to
which overlay approach is applied
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure
Share of amount reclassified from profit
or loss to other comprehensive income applying overlay approach, newly
designated financial assets
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure
Share of amount that would have been
reclassified from profit or loss to other comprehensive income applying
overlay approach if financial assets had not been
de-designated
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure
Share of reclassification adjustments on
financial assets that have been de-designated from overlay approach, net
of tax
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure
Share of reclassification adjustments on
financial assets that have been de-designated from overlay approach,
before tax
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure
Disclosure of financial assets to which
overlay approach is applied for joint ventures [text block]
Effective on first application of IFRS
9 IFRS 4.39MDisclosure
Disclosure of financial assets to which
overlay approach is applied for joint ventures [abstract]
Disclosure of financial assets to which
overlay approach is applied for joint ventures [table]
Effective on first application of IFRS
9 IFRS 4.39MDisclosure
Joint ventures [axis]
Effective on first application of IFRS
9 IFRS 4.39MDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Entity's total for joint ventures
[member]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39MDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Joint ventures [member]
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial joint
ventures [member]
IFRS 12.21 c (i)Disclosure,
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure, Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Classes of financial assets
[axis]
IFRS 7.6Disclosure, Effective on
first application of IFRS
9 IFRS 4.39L bDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure
Financial assets, class
[member]
Effective on first application of IFRS
9 IFRS 4.39L bDisclosure,
IFRS 7.6Disclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure,
IFRS 7.42IDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure
Disclosure of financial assets to which
overlay approach is applied for joint ventures [line items]
Financial assets to which overlay
approach is applied
Effective on first application of IFRS
9 IFRS 4.39L bDisclosure
Share of financial assets to which
overlay approach is applied
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure
Disclosure of effect of overlay approach
reclassification on profit or loss for joint ventures [text
block]
Effective on first application of IFRS
9 IFRS 4.39MDisclosure
Disclosure of effect of overlay approach
reclassification on profit or loss for joint ventures [abstract]
Disclosure of effect of overlay approach
reclassification on profit or loss for joint ventures [table]
Effective on first application of IFRS
9 IFRS 4.39MDisclosure
Joint ventures [axis]
Effective on first application of IFRS
9 IFRS 4.39MDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Entity's total for joint ventures
[member]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39MDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Joint ventures [member]
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial joint
ventures [member]
IFRS 12.21 c (i)Disclosure,
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure, Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Effect of overlay approach
reclassification [axis]
Effective on first application of IFRS
9 IFRS 4.39L eDisclosure
In accordance with IFRS 9
[member]
Effective on first application of IFRS
9 IFRS 4.39L eDisclosure
Effect of overlay approach
reclassification [member]
Effective on first application of IFRS
9 IFRS 4.39L eDisclosure
Disclosure of effect of overlay approach
reclassification on profit or loss for joint ventures [line
items]
Profit (loss)
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure,
IFRS 12.B10 bExample,
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective on first
application of IFRS 9 IFRS 4.39L eExample,
IFRS 8.23Disclosure,
IAS 1.106 d (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample
Share of profit (loss) of associates and
joint ventures accounted for using equity method
IFRS 8.23 gDisclosure,
IFRS 8.28 eDisclosure,
IAS 1.82 cDisclosure, Effective on first application
of IFRS 9 IFRS 4.39M bDisclosure
Share of other comprehensive income of
associates and joint ventures accounted for using equity method, net of
tax
IFRS 12.B16 cDisclosure,
IAS 1.91 aDisclosure, Effective on first application
of IFRS 9 IFRS 4.39M bDisclosure
Share of other comprehensive income of
associates and joint ventures accounted for using equity method, before
tax
IAS 1.91 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure
Disclosures about temporary exemption
from IFRS 9 [abstract]
Statement that insurer is applying
temporary exemption from IFRS 9
Expiry date
2021-01-01 IFRS 4.39CDisclosure
Description of how insurer concluded
that it qualifies for temporary exemption from IFRS 9
Expiry date
2021-01-01 IFRS 4.39CDisclosure
Description of nature of liabilities
connected with insurance that are not liabilities arising from contracts
within scope of IFRS 4
Expiry date
2021-01-01 IFRS 4.39C aDisclosure
Non-derivative investment contract
liabilities measured at fair value through profit or loss applying IAS
39
Expiry date
2021-01-01 IFRS 4.39C aDisclosure
Liabilities that arise because insurer
issues or fulfils obligations arising from contracts within scope of IFRS
4 and non-derivative investment contracts
Expiry date
2021-01-01 IFRS 4.39C aDisclosure
Derivative liabilities used to
mitigate risks arising from contracts within scope of IFRS 4 and
non-derivative investment contracts
Expiry date
2021-01-01 IFRS 4.20E cExample
Derivative liabilities used to
mitigate risks arising from assets backing contracts within scope of IFRS
4 and non-derivative investment contracts
Expiry date
2021-01-01 IFRS 4.20E cExample
Deferred tax liabilities on
liabilities arising from contracts within scope of IFRS 4 and
non-derivative investment contracts
Expiry date
2021-01-01 IFRS 4.20E cExample
Debt instruments issued that are
included in insurer's regulatory capital
Expiry date
2021-01-01 IFRS 4.20E cExample
Description of how insurer determined
that it did not engage in significant activity unconnected with
insurance
Expiry date
2021-01-01 IFRS 4.39C bDisclosure
Description of reason for reassessment
whether insurer's activities are predominantly connected with
insurance
Expiry date
2021-01-01 IFRS 4.39C c (i)Disclosure
Date on which change in activities
occurred that permitted insurer to reassess whether its activities are
predominantly connected with insurance
Expiry date
2021-01-01 IFRS 4.39C c (ii)Disclosure
Explanation of change in activities
that permitted insurer to reassess whether its activities are
predominantly connected with insurance
Expiry date
2021-01-01 IFRS 4.39C c (iii)Disclosure
Qualitative description of effect on
financial statements of change in activities that permitted insurer to
reassess whether its activities are predominantly
connected with insurance
Expiry date
2021-01-01 IFRS 4.39C c (iii)Disclosure
Statement that insurer no longer
qualifies to apply temporary exemption from IFRS 9
Expiry date
2021-01-01 IFRS 4.39D aDisclosure
Date on which change in activities
occurred that resulted in insurer no longer qualifying to apply temporary
exemption from IFRS 9
Expiry date
2021-01-01 IFRS 4.39D bDisclosure
Explanation of change in activities
that resulted in insurer no longer qualifying to apply temporary exemption
from IFRS 9
Expiry date
2021-01-01 IFRS 4.39D cDisclosure
Qualitative description of effect on
financial statements of change in activities that resulted in insurer no
longer qualifying to apply temporary exemption from
IFRS 9
Expiry date
2021-01-01 IFRS 4.39D cDisclosure
Financial assets described in
paragraph 39E(a) of IFRS 4, fair value
Expiry date
2021-01-01 IFRS 4.39E aDisclosure
Increase (decrease) in fair value of
financial assets described in paragraph 39E(a) of IFRS 4
Expiry date
2021-01-01 IFRS 4.39E aDisclosure
Financial assets other than those
specified in paragraph 39E(a) of IFRS 4, fair value
Expiry date
2021-01-01 IFRS 4.39E bDisclosure
Increase (decrease) in fair value of
financial assets other than those specified in paragraph 39E(a) of IFRS
4
Expiry date
2021-01-01 IFRS 4.39E bDisclosure
Information about credit risk exposure
inherent in financial assets described in paragraph 39E(a) of IFRS
4
Expiry date
2021-01-01 IFRS 4.39GDisclosure
Financial assets described in
paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair
value
Expiry date
2021-01-01 IFRS 4.39G bDisclosure
Financial assets described in
paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying
amount applying IAS 39
Expiry date
2021-01-01 IFRS 4.39G bDisclosure
Information about where user of
financial statements can obtain any publicly available IFRS 9 information
that is not provided in consolidated financial
statements
Expiry date
2021-01-01 IFRS 4.39HDisclosure
Statement that entity elected to use
exemption that permits entity to retain accounting policies for financial
instruments applied by associate or joint venture when
applying equity method
Expiry date
2021-01-01 IFRS 4.39IDisclosure
Disclosure of detailed information
about financial assets described in paragraph 39E(a) of IFRS 4 [text
block]
Expiry date
2021-01-01 IFRS 4.39G aDisclosure
Disclosure of detailed information
about financial assets described in paragraph 39E(a) of IFRS 4
[abstract]
Disclosure of detailed information
about financial assets described in paragraph 39E(a) of IFRS 4
[table]
Expiry date
2021-01-01 IFRS 4.39G aDisclosure
External credit grades [axis]
Entity's total for external credit
grades [member]
External credit grades [member]
Internal credit grades [axis]
Entity's total for internal credit
grades [member]
Internal credit grades [member]
Disclosure of detailed information
about financial assets described in paragraph 39E(a) of IFRS 4 [line
items]
Financial assets described in
paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39
Expiry date
2021-01-01 IFRS 4.39G aDisclosure
Disclosure of information about
temporary exemption from IFRS 9 for associates [text block]
Expiry date
2021-01-01 IFRS 4.39JDisclosure
Disclosure of information about
temporary exemption from IFRS 9 for associates [abstract]
Disclosure of information about
temporary exemption from IFRS 9 for associates [table]
Expiry date
2021-01-01 IFRS 4.39JDisclosure
Associates [axis]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39MDisclosure,
IFRS 12.B4 dDisclosure,
IAS 27.16 bDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Entity's total for associates
[member]
IFRS 12.B4 dDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure, Effective on first application
of IFRS 9 IFRS 4.39MDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Associates [member]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.16 bDisclosure,
IAS 24.19 dDisclosure,
IFRS 12.B4 dDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial
associates [member]
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 12.21 c (ii)Disclosure, Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Disclosure of information about
temporary exemption from IFRS 9 for associates [line items]
Statement that insurer is applying
temporary exemption from IFRS 9
Expiry date
2021-01-01 IFRS 4.39CDisclosure
Description of how insurer concluded
that it qualifies for temporary exemption from IFRS 9
Expiry date
2021-01-01 IFRS 4.39CDisclosure
Description of nature of liabilities
connected with insurance that are not liabilities arising from contracts
within scope of IFRS 4
Expiry date
2021-01-01 IFRS 4.39C aDisclosure
Non-derivative investment contract
liabilities measured at fair value through profit or loss applying IAS
39
Expiry date
2021-01-01 IFRS 4.39C aDisclosure
Liabilities that arise because
insurer issues or fulfils obligations arising from contracts within scope
of IFRS 4 and non-derivative investment
contracts
Expiry date
2021-01-01 IFRS 4.39C aDisclosure
Derivative liabilities used to
mitigate risks arising from contracts within scope of IFRS 4 and
non-derivative investment contracts
Expiry date
2021-01-01 IFRS 4.20E cExample
Derivative liabilities used to
mitigate risks arising from assets backing contracts within scope of IFRS
4 and non-derivative investment contracts
Expiry date
2021-01-01 IFRS 4.20E cExample
Deferred tax liabilities on
liabilities arising from contracts within scope of IFRS 4 and
non-derivative investment contracts
Expiry date
2021-01-01 IFRS 4.20E cExample
Debt instruments issued that are
included in insurer's regulatory capital
Expiry date
2021-01-01 IFRS 4.20E cExample
Description of how insurer determined
that it did not engage in significant activity unconnected with
insurance
Expiry date
2021-01-01 IFRS 4.39C bDisclosure
Description of reason for
reassessment whether insurer's activities are predominantly connected with
insurance
Expiry date
2021-01-01 IFRS 4.39C c (i)Disclosure
Date on which change in activities
occurred that permitted insurer to reassess whether its activities are
predominantly connected with insurance
Expiry date
2021-01-01 IFRS 4.39C c (ii)Disclosure
Explanation of change in activities
that permitted insurer to reassess whether its activities are
predominantly connected with insurance
Expiry date
2021-01-01 IFRS 4.39C c (iii)Disclosure
Qualitative description of effect on
financial statements of change in activities that permitted insurer to
reassess whether its activities are predominantly
connected with insurance
Expiry date
2021-01-01 IFRS 4.39C c (iii)Disclosure
Statement that insurer no longer
qualifies to apply temporary exemption from IFRS 9
Expiry date
2021-01-01 IFRS 4.39D aDisclosure
Date on which change in activities
occurred that resulted in insurer no longer qualifying to apply temporary
exemption from IFRS 9
Expiry date
2021-01-01 IFRS 4.39D bDisclosure
Explanation of change in activities
that resulted in insurer no longer qualifying to apply temporary exemption
from IFRS 9
Expiry date
2021-01-01 IFRS 4.39D cDisclosure
Qualitative description of effect on
financial statements of change in activities that resulted in insurer no
longer qualifying to apply temporary exemption from
IFRS 9
Expiry date
2021-01-01 IFRS 4.39D cDisclosure
Financial assets described in
paragraph 39E(a) of IFRS 4, fair value
Expiry date
2021-01-01 IFRS 4.39E aDisclosure
Increase (decrease) in fair value of
financial assets described in paragraph 39E(a) of IFRS 4
Expiry date
2021-01-01 IFRS 4.39E aDisclosure
Financial assets other than those
specified in paragraph 39E(a) of IFRS 4, fair value
Expiry date
2021-01-01 IFRS 4.39E bDisclosure
Increase (decrease) in fair value of
financial assets other than those specified in paragraph 39E(a) of IFRS
4
Expiry date
2021-01-01 IFRS 4.39E bDisclosure
Information about credit risk
exposure inherent in financial assets described in paragraph 39E(a) of
IFRS 4
Expiry date
2021-01-01 IFRS 4.39GDisclosure
Financial assets described in
paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair
value
Expiry date
2021-01-01 IFRS 4.39G bDisclosure
Financial assets described in
paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying
amount applying IAS 39
Expiry date
2021-01-01 IFRS 4.39G bDisclosure
Information about where user of
financial statements can obtain any publicly available IFRS 9 information
that is not provided in consolidated financial
statements
Expiry date
2021-01-01 IFRS 4.39HDisclosure
Share of non-derivative investment
contract liabilities measured at fair value through profit or loss
applying IAS 39
Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Share of liabilities that arise
because insurer issues or fulfils obligations arising from contracts
within scope of IFRS 4 and non-derivative investment
contracts
Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Share of derivative liabilities used
to mitigate risks arising from contracts within scope of IFRS 4 and
non-derivative investment contracts
Expiry date
2021-01-01 IFRS 4.39J bExample
Share of derivative liabilities used
to mitigate risks arising from assets backing contracts within scope of
IFRS 4 and non-derivative investment
contracts
Expiry date
2021-01-01 IFRS 4.39J bExample
Share of deferred tax liabilities on
liabilities arising from contracts within scope of IFRS 4 and
non-derivative investment contracts
Expiry date
2021-01-01 IFRS 4.39J bExample
Share of debt instruments issued that
are included in insurer's regulatory capital
Expiry date
2021-01-01 IFRS 4.39J bExample
Share of financial assets described
in paragraph 39E(a) of IFRS 4, fair value
Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Share of increase (decrease) in fair
value of financial assets described in paragraph 39E(a) of IFRS
4
Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Share of financial assets other than
those specified in paragraph 39E(a) of IFRS 4, fair value
Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Share of increase (decrease) in fair
value of financial assets other than those specified in paragraph 39E(a)
of IFRS 4
Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Share of financial assets described
in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair
value
Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Share of financial assets described
in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying
amount applying IAS 39
Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Disclosure of detailed information
about financial assets described in paragraph 39E(a) of IFRS 4 for
associates [text block]
Expiry date
2021-01-01 IFRS 4.39JDisclosure
Disclosure of detailed information
about financial assets described in paragraph 39E(a) of IFRS 4 for
associates [abstract]
Disclosure of detailed information
about financial assets described in paragraph 39E(a) of IFRS 4 for
associates [table]
Expiry date
2021-01-01 IFRS 4.39JDisclosure
Associates [axis]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39MDisclosure,
IFRS 12.B4 dDisclosure,
IAS 27.16 bDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Entity's total for associates
[member]
IFRS 12.B4 dDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure, Effective on first application
of IFRS 9 IFRS 4.39MDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Associates [member]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.16 bDisclosure,
IAS 24.19 dDisclosure,
IFRS 12.B4 dDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial
associates [member]
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 12.21 c (ii)Disclosure, Expiry date
2021-01-01 IFRS 4.39J bDisclosure
External credit grades [axis]
Entity's total for external credit
grades [member]
External credit grades [member]
Internal credit grades [axis]
Entity's total for internal credit
grades [member]
Internal credit grades [member]
Disclosure of detailed information
about financial assets described in paragraph 39E(a) of IFRS 4 for
associates [line items]
Financial assets described in
paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39
Expiry date
2021-01-01 IFRS 4.39G aDisclosure
Share of financial assets described
in paragraph 39E(a) of IFRS 4, carrying amount applying IAS
39
Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Disclosure of information about
temporary exemption from IFRS 9 for joint ventures [text
block]
Expiry date
2021-01-01 IFRS 4.39JDisclosure
Disclosure of information about
temporary exemption from IFRS 9 for joint ventures [abstract]
Disclosure of information about
temporary exemption from IFRS 9 for joint ventures [table]
Expiry date
2021-01-01 IFRS 4.39JDisclosure
Joint ventures [axis]
Effective on first application of IFRS
9 IFRS 4.39MDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Entity's total for joint ventures
[member]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39MDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Joint ventures [member]
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial joint
ventures [member]
IFRS 12.21 c (i)Disclosure,
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure, Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Disclosure of information about
temporary exemption from IFRS 9 for joint ventures [line
items]
Statement that insurer is applying
temporary exemption from IFRS 9
Expiry date
2021-01-01 IFRS 4.39CDisclosure
Description of how insurer concluded
that it qualifies for temporary exemption from IFRS 9
Expiry date
2021-01-01 IFRS 4.39CDisclosure
Description of nature of liabilities
connected with insurance that are not liabilities arising from contracts
within scope of IFRS 4
Expiry date
2021-01-01 IFRS 4.39C aDisclosure
Non-derivative investment contract
liabilities measured at fair value through profit or loss applying IAS
39
Expiry date
2021-01-01 IFRS 4.39C aDisclosure
Liabilities that arise because
insurer issues or fulfils obligations arising from contracts within scope
of IFRS 4 and non-derivative investment
contracts
Expiry date
2021-01-01 IFRS 4.39C aDisclosure
Derivative liabilities used to
mitigate risks arising from contracts within scope of IFRS 4 and
non-derivative investment contracts
Expiry date
2021-01-01 IFRS 4.20E cExample
Derivative liabilities used to
mitigate risks arising from assets backing contracts within scope of IFRS
4 and non-derivative investment contracts
Expiry date
2021-01-01 IFRS 4.20E cExample
Deferred tax liabilities on
liabilities arising from contracts within scope of IFRS 4 and
non-derivative investment contracts
Expiry date
2021-01-01 IFRS 4.20E cExample
Debt instruments issued that are
included in insurer's regulatory capital
Expiry date
2021-01-01 IFRS 4.20E cExample
Description of how insurer determined
that it did not engage in significant activity unconnected with
insurance
Expiry date
2021-01-01 IFRS 4.39C bDisclosure
Description of reason for
reassessment whether insurer's activities are predominantly connected with
insurance
Expiry date
2021-01-01 IFRS 4.39C c (i)Disclosure
Date on which change in activities
occurred that permitted insurer to reassess whether its activities are
predominantly connected with insurance
Expiry date
2021-01-01 IFRS 4.39C c (ii)Disclosure
Explanation of change in activities
that permitted insurer to reassess whether its activities are
predominantly connected with insurance
Expiry date
2021-01-01 IFRS 4.39C c (iii)Disclosure
Qualitative description of effect on
financial statements of change in activities that permitted insurer to
reassess whether its activities are predominantly
connected with insurance
Expiry date
2021-01-01 IFRS 4.39C c (iii)Disclosure
Statement that insurer no longer
qualifies to apply temporary exemption from IFRS 9
Expiry date
2021-01-01 IFRS 4.39D aDisclosure
Date on which change in activities
occurred that resulted in insurer no longer qualifying to apply temporary
exemption from IFRS 9
Expiry date
2021-01-01 IFRS 4.39D bDisclosure
Explanation of change in activities
that resulted in insurer no longer qualifying to apply temporary exemption
from IFRS 9
Expiry date
2021-01-01 IFRS 4.39D cDisclosure
Qualitative description of effect on
financial statements of change in activities that resulted in insurer no
longer qualifying to apply temporary exemption from
IFRS 9
Expiry date
2021-01-01 IFRS 4.39D cDisclosure
Financial assets described in
paragraph 39E(a) of IFRS 4, fair value
Expiry date
2021-01-01 IFRS 4.39E aDisclosure
Increase (decrease) in fair value of
financial assets described in paragraph 39E(a) of IFRS 4
Expiry date
2021-01-01 IFRS 4.39E aDisclosure
Financial assets other than those
specified in paragraph 39E(a) of IFRS 4, fair value
Expiry date
2021-01-01 IFRS 4.39E bDisclosure
Increase (decrease) in fair value of
financial assets other than those specified in paragraph 39E(a) of IFRS
4
Expiry date
2021-01-01 IFRS 4.39E bDisclosure
Information about credit risk
exposure inherent in financial assets described in paragraph 39E(a) of
IFRS 4
Expiry date
2021-01-01 IFRS 4.39GDisclosure
Financial assets described in
paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair
value
Expiry date
2021-01-01 IFRS 4.39G bDisclosure
Financial assets described in
paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying
amount applying IAS 39
Expiry date
2021-01-01 IFRS 4.39G bDisclosure
Information about where user of
financial statements can obtain any publicly available IFRS 9 information
that is not provided in consolidated financial
statements
Expiry date
2021-01-01 IFRS 4.39HDisclosure
Share of non-derivative investment
contract liabilities measured at fair value through profit or loss
applying IAS 39
Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Share of liabilities that arise
because insurer issues or fulfils obligations arising from contracts
within scope of IFRS 4 and non-derivative investment
contracts
Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Share of derivative liabilities used
to mitigate risks arising from contracts within scope of IFRS 4 and
non-derivative investment contracts
Expiry date
2021-01-01 IFRS 4.39J bExample
Share of derivative liabilities used
to mitigate risks arising from assets backing contracts within scope of
IFRS 4 and non-derivative investment
contracts
Expiry date
2021-01-01 IFRS 4.39J bExample
Share of deferred tax liabilities on
liabilities arising from contracts within scope of IFRS 4 and
non-derivative investment contracts
Expiry date
2021-01-01 IFRS 4.39J bExample
Share of debt instruments issued that
are included in insurer's regulatory capital
Expiry date
2021-01-01 IFRS 4.39J bExample
Share of financial assets described
in paragraph 39E(a) of IFRS 4, fair value
Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Share of increase (decrease) in fair
value of financial assets described in paragraph 39E(a) of IFRS
4
Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Share of financial assets other than
those specified in paragraph 39E(a) of IFRS 4, fair value
Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Share of increase (decrease) in fair
value of financial assets other than those specified in paragraph 39E(a)
of IFRS 4
Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Share of financial assets described
in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair
value
Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Share of financial assets described
in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying
amount applying IAS 39
Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Disclosure of detailed information
about financial assets described in paragraph 39E(a) of IFRS 4 for joint
ventures [text block]
Expiry date
2021-01-01 IFRS 4.39JDisclosure
Disclosure of detailed information
about financial assets described in paragraph 39E(a) of IFRS 4 for joint
ventures [abstract]
Disclosure of detailed information
about financial assets described in paragraph 39E(a) of IFRS 4 for joint
ventures [table]
Expiry date
2021-01-01 IFRS 4.39JDisclosure
Joint ventures [axis]
Effective on first application of IFRS
9 IFRS 4.39MDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Entity's total for joint ventures
[member]
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39MDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure
Joint ventures [member]
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial joint
ventures [member]
IFRS 12.21 c (i)Disclosure,
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure, Expiry date
2021-01-01 IFRS 4.39J bDisclosure
External credit grades [axis]
Entity's total for external credit
grades [member]
External credit grades [member]
Internal credit grades [axis]
Entity's total for internal credit
grades [member]
Internal credit grades [member]
Disclosure of detailed information
about financial assets described in paragraph 39E(a) of IFRS 4 for joint
ventures [line items]
Financial assets described in
paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39
Expiry date
2021-01-01 IFRS 4.39G aDisclosure
Share of financial assets described
in paragraph 39E(a) of IFRS 4, carrying amount applying IAS
39
Expiry date
2021-01-01 IFRS 4.39J bDisclosure
Disclosure of earnings per share [text
block]
IAS 33 - DisclosureDisclosure
Basic earnings per share
[abstract]
Basic earnings (loss) per share from
continuing operations
IAS 33.66Disclosure
Basic earnings (loss) per share from
discontinued operations
IAS 33.68Disclosure
Total basic earnings (loss) per
share
IAS 33.66Disclosure
Diluted earnings per share
[abstract]
Diluted earnings (loss) per share from
continuing operations
IAS 33.66Disclosure
Diluted earnings (loss) per share from
discontinued operations
IAS 33.68Disclosure
Total diluted earnings (loss) per
share
IAS 33.66Disclosure
Profit (loss), attributable to ordinary
equity holders of parent entity [abstract]
Profit (loss) from continuing operations
attributable to ordinary equity holders of parent entity
IAS 33.70 aDisclosure
Profit (loss) from discontinued
operations attributable to ordinary equity holders of parent
entity
IAS 33.70 aDisclosure
Profit (loss), attributable to ordinary
equity holders of parent entity
IAS 33.70 aDisclosure
Profit (loss) from continuing operations
attributable to ordinary equity holders of parent entity including
dilutive effects
IAS 33.70 aDisclosure
Profit (loss) from discontinued
operations attributable to ordinary equity holders of parent entity
including dilutive effects
IAS 33.70 aDisclosure
Profit (loss), attributable to ordinary
equity holders of parent entity including dilutive effects
IAS 33.70 aDisclosure
Weighted average ordinary shares and
adjusted weighted average ordinary shares [abstract]
Weighted average number of ordinary
shares outstanding
IAS 33.70 bDisclosure
Adjusted weighted average number of
ordinary shares outstanding
IAS 33.70 bDisclosure
Increase (decrease) in number of ordinary
shares issued
IAS 1.112 cCommon
practice
Explanation of adjustments of numerator
to calculate basic earnings per share
IAS 33.70 aDisclosure
Adjustment to profit (loss) for
preference share dividends
IAS 33.70 aExample,
IAS 33 - Example 12 Calculation and presentation of basic
and diluted earnings per share (comprehensive
example)Example
Explanation of adjustments of numerator
to calculate diluted earnings per share
IAS 33.70 aDisclosure
Explanation of adjustments between
denominators used to calculate basic and diluted earnings per
share
IAS 33.70 bDisclosure
Dilutive effect of convertible
instruments on number of ordinary shares
IAS 33.70 bCommon
practice
Dilutive effect of share options on
number of ordinary shares
IAS 33.70 bCommon
practice
Description of instruments with potential
future dilutive effect not included in calculation of diluted earnings per
share
IAS 33.70 cDisclosure
Description of transactions after
reporting period that significantly change number of ordinary shares
outstanding
IAS 33.70 dDisclosure
Description of transactions after
reporting period that significantly change number of potential ordinary
shares outstanding
IAS 33.70 dDisclosure
Disclosure of effect of changes in foreign
exchange rates [text block]
IAS 21 - DisclosureDisclosure
Description of functional
currency
IAS 21.53Disclosure,
IAS 21.57 cDisclosure
Description of presentation
currency
IAS 1.51 dDisclosure,
IAS 21.53Disclosure
Description of reason why presentation
currency is different from functional currency
IAS 21.53Disclosure
Description of reason for change in
functional currency
IAS 21.54Disclosure
Description of currency in which
supplementary information is displayed
IAS 21.57 bDisclosure
Description of methods of translation
used to determine supplementary information
IAS 21.57 cDisclosure
Foreign exchange gain (loss)
IAS 7 - A Statement of cash flows
for an entity other than a financial institutionExample,
IAS 21.52 aDisclosure
Net foreign exchange gain
IAS 21.52 aCommon
practice
Net foreign exchange loss
IAS 21.52 aCommon
practice
Reserve of exchange differences on
translation
IAS 21.52 bDisclosure
Foreign exchange rates
[abstract]
Closing foreign exchange rate
IAS 1.112 cCommon
practice
Average foreign exchange rate
IAS 1.112 cCommon
practice
Disclosure of cash flow statement [text
block]
IAS 7 - Presentation of a
statement of cash flowsDisclosure
Consideration paid (received)
IAS 7.40 aDisclosure
Portion of consideration paid (received)
consisting of cash and cash equivalents
IAS 7.40 bDisclosure
Cash and cash equivalents in subsidiary
or businesses acquired or disposed
IAS 7.40 cDisclosure
Assets other than cash or cash
equivalents in subsidiary or businesses acquired or disposed
IAS 7.40 dDisclosure
Liabilities in subsidiary or businesses
acquired or disposed
IAS 7.40 dDisclosure
Description of accounting policy for
determining components of cash and cash equivalents [text block]
IAS 7.46Disclosure
Cash and cash equivalents if different
from statement of financial position [abstract]
Cash and cash equivalents
IAS 1.54 iDisclosure,
IAS 7.45Disclosure,
IFRS 12.B13 aDisclosure
Bank overdrafts
IAS 7.45Common
practice
Cash and cash equivalents classified as
part of disposal group held for sale
IAS 7.45Common
practice
Other differences to cash and cash
equivalents in statement of cash flows
IAS 7.45Common
practice
Total cash and cash equivalents if
different from statement of financial position
IAS 7.45Common
practice
Explanation of investing and financing
transactions not requiring use of cash or cash equivalents
IAS 7.43Disclosure
Description of acquisition of assets by
assuming directly related liabilities or means of finance lease
Expiry date
2019-01-01 IAS 7.44 aExample
Description of acquisition of assets by
assuming directly related liabilities or by means of lease
Effective
2019-01-01 IAS 7.44 aExample
Description of acquisition of entity by
means of equity issue
IAS 7.44 bExample
Description of conversion of debt to
equity
IAS 7.44 cExample
Disclosure of information that enables
users of financial statements to evaluate changes in liabilities arising
from financing activities [text block]
IAS 7.44ADisclosure
Disclosure of reconciliation of
liabilities arising from financing activities [text block]
IAS 7.44DExample
Disclosure of reconciliation of
liabilities arising from financing activities [abstract]
Disclosure of reconciliation of
liabilities arising from financing activities [table]
IAS 7.44DExample
Liabilities arising from financing
activities [axis]
IAS 7.44DExample
Liabilities arising from financing
activities [member]
IAS 7.44DExample
Long-term borrowings [member]
IAS 7 - C Reconciliation of
liabilities arising from financing activitiesExample,
IAS 7.44CExample
Short-term borrowings [member]
IAS 7.44CExample,
IAS 7 - C Reconciliation of liabilities arising from
financing activitiesExample
Lease liabilities [member]
IAS 7 - C Reconciliation of
liabilities arising from financing activitiesExample,
IAS 7.44CExample
Assets held to hedge liabilities arising
from financing activities [member]
IAS 7 - C Reconciliation of
liabilities arising from financing activitiesExample,
IAS 7.44CExample
Disclosure of reconciliation of
liabilities arising from financing activities [line items]
Liabilities arising from financing
activities at beginning of period
IAS 7.44DExample
Changes in liabilities arising from
financing activities [abstract]
Increase (decrease) through financing
cash flows, liabilities arising from financing activities
IAS 7.44B aDisclosure
Increase (decrease) through obtaining or
losing control of subsidiaries or other businesses, liabilities arising
from financing activities
IAS 7.44B bDisclosure
Increase (decrease) through effect of
changes in foreign exchange rates, liabilities arising from financing
activities
IAS 7.44B cDisclosure
Increase (decrease) through changes in
fair values, liabilities arising from financing activities
IAS 7.44B dDisclosure
Increase through new leases, liabilities
arising from financing activities
IAS 7 - A Statement of cash flows
for an entity other than a financial institutionExample,
IAS 7.44BExample
Increase (decrease) through other
changes, liabilities arising from financing activities
IAS 7.44B eDisclosure
Total increase (decrease) in liabilities
arising from financing activities
IAS 7.44BDisclosure
Liabilities arising from financing
activities at end of period
IAS 7.44DExample
Cash and cash equivalents held by entity
unavailable for use by group
IAS 7.48Disclosure
Commentary by management on significant
cash and cash equivalent balances held by entity that are not available
for use by group
IAS 7.48Disclosure
Disclosure of additional information
about understanding financial position and liquidity of entity [text
block]
IAS 7.50Example
Undrawn borrowing facilities
IAS 7.50 aExample
Cash flows from (used in) increases in
operating capacity
IAS 7.50 cExample
Cash flows from (used in) maintaining
operating capacity
IAS 7.50 cExample
Income taxes paid (refund)
[abstract]
Income taxes paid (refund), classified as
operating activities
IAS 7.35Disclosure,
IAS 7.14 fExample
Income taxes paid (refund), classified as
investing activities
IAS 7.14 fExample,
IAS 7.35Disclosure
Income taxes paid (refund), classified as
financing activities
IAS 7.35Disclosure,
IAS 7.14 fExample
Total income taxes paid (refund)
IAS 7.35Disclosure
Disclosure of analysis of other
comprehensive income by item [text block]
IAS 1.106ADisclosure
Disclosure of analysis of other
comprehensive income by item [abstract]
Disclosure of analysis of other
comprehensive income by item [table]
IAS 1.106ADisclosure
Components of equity [axis]
IAS 1.106Disclosure
Equity [member]
IAS 1.106Disclosure
Equity attributable to owners of parent
[member]
IAS 1.106Disclosure
Issued capital [member]
IAS 1.106Disclosure
Share premium [member]
IAS 1.106Disclosure
Treasury shares [member]
IAS 1.106Disclosure
Other equity interest [member]
IAS 1.106Disclosure
Other reserves [member]
IAS 1.106Disclosure,
IAS 1.79 bDisclosure
Revaluation surplus [member]
IAS 1.108Example,
IFRS 1.IG10Disclosure,
IAS 16.39Disclosure
Reserve of exchange differences on
translation [member]
IAS 21.52 bDisclosure,
IAS 1.108Example
Reserve of cash flow hedges
[member]
Reserve of gains and losses on hedging
instruments that hedge investments in equity instruments [member]
Reserve of change in value of time value
of options [member]
Reserve of change in value of forward
elements of forward contracts [member]
Reserve of change in value of foreign
currency basis spreads [member]
Reserve of gains and losses on financial
assets measured at fair value through other comprehensive income
[member]
Reserve of insurance finance income
(expenses) from insurance contracts issued excluded from profit or loss
that will be reclassified to profit or loss
[member]
Effective
2021-01-01 IAS 1.108Example
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]
Effective
2021-01-01 IAS 1.108Example
Reserve of finance income (expenses)
from reinsurance contracts held excluded from profit or loss
[member]
Effective
2021-01-01 IAS 1.108Example
Reserve of gains and losses on
remeasuring available-for-sale financial assets [member]
Reserve of share-based payments
[member]
IAS 1.108Example
Reserve of remeasurements of defined
benefit plans [member]
IAS 1.108Example
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
12Example, IFRS 5.38Disclosure
Reserve of gains and losses from
investments in equity instruments [member]
Reserve of change in fair value of
financial liability attributable to change in credit risk of liability
[member]
Reserve for catastrophe
[member]
Reserve for equalisation
[member]
Reserve of discretionary participation
features [member]
Retained earnings [member]
IAS 1.108Example,
IAS 1.106Disclosure
Non-controlling interests
[member]
IAS 1.106Disclosure
Types of risks [axis]
Risks [member]
Credit risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure
Liquidity risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure
Market risk [member]
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Currency risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective
2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
Effective
2021-01-01 IFRS 17.127Disclosure
Other price risk [member]
IFRS 7 - Defined
termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.127Disclosure,
Effective
2021-01-01 IFRS 17.125Disclosure
Equity price risk [member]
IFRS 7.40 aExample,
IFRS 7.IG32Example
Commodity price risk [member]
IFRS 7.IG32Example,
IFRS 7.40 aExample
Prepayment risk [member]
IFRS 7.IG32Example,
IFRS 7.40 aExample
Residual value risk [member]
IFRS 7.IG32Example,
IFRS 7.40 aExample
Disclosure of analysis of other
comprehensive income by item [line items]
Other comprehensive income, net of tax,
exchange differences on translation
IAS 1.7Disclosure,
IAS 1.91 aDisclosure
Other comprehensive income, net of tax,
available-for-sale financial assets
Other comprehensive income, net of tax,
cash flow hedges
IAS 1.7Disclosure,
IAS 1.91 aDisclosure
Gains (losses) on cash flow hedges, net
of tax
Reclassification adjustments on cash flow
hedges, net of tax
Reclassification adjustments on cash
flow hedges for which hedged future cash flows are no longer expected to
occur, net of tax
Reclassification adjustments on cash
flow hedges for which hedged item affected profit or loss, net of
tax
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
Other comprehensive income, net of tax,
hedges of net investments in foreign operations
IAS 1.91 aDisclosure,
Effective
2018-01-01 IFRS 9.6.5.13 aDisclosure,
IAS 39.102 aDisclosure,
IFRS 9.6.5.13 aDisclosure
Gains (losses) on hedges of net
investments in foreign operations, net of tax
IAS 1.91 aDisclosure,
IAS 39.102 aDisclosure, Effective
2018-01-01 IFRS 7.24E aDisclosure,
Effective
2018-01-01 IFRS 7.24C b (i)Disclosure,
Effective
2018-01-01 IFRS 9.6.5.13 aDisclosure,
IFRS 7.24E aDisclosure,
IFRS 7.24C b (i)Disclosure,
IFRS 9.6.5.13 aDisclosure
Reclassification adjustments on hedges of
net investments in foreign operations, net of tax
Other comprehensive income, net of tax,
gains (losses) on hedging instruments that hedge investments in equity
instruments
Other comprehensive income, net of tax,
change in value of time value of options
Other comprehensive income, net of tax,
change in value of time value of options that hedge transaction related
hedged items
Other comprehensive income, net of tax,
change in value of time value of options that hedge time-period related
hedged items
Other comprehensive income, net of tax,
change in value of forward elements of forward contracts
Other comprehensive income, net of tax,
change in value of forward elements of forward contracts that hedge
transaction related hedged items
Other comprehensive income, net of tax,
change in value of forward elements of forward contracts that hedge
time-period related hedged items
Other comprehensive income, net of tax,
change in value of foreign currency basis spreads
Other comprehensive income, net of tax,
change in value of foreign currency basis spreads that hedge transaction
related hedged items
Other comprehensive income, net of tax,
change in value of foreign currency basis spreads that hedge time-period
related hedged items
Other comprehensive income, net of tax,
financial assets measured at fair value through other comprehensive
income
Other comprehensive income, net of tax,
gains (losses) from investments in equity instruments
Other comprehensive income, net of tax,
gains (losses) on revaluation
IAS 1.7Disclosure,
IAS 1.91 aDisclosure
Other comprehensive income, net of tax,
gains (losses) on remeasurements of defined benefit plans
IAS 1.91 aDisclosure,
IAS 1.7Disclosure
Other comprehensive income, net of tax,
change in fair value of financial liability attributable to change in
credit risk of liability
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
Effective
2021-01-01 IAS 1.7Disclosure, Effective
2021-01-01 IFRS 17.90Disclosure, Effective
2021-01-01 IAS 1.91 aDisclosure
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
Effective
2021-01-01 IFRS 17.90Disclosure, Effective
2021-01-01 IAS 1.7Disclosure, Effective
2021-01-01 IAS 1.91 aDisclosure
Other comprehensive income, net of
tax, finance income (expenses) from reinsurance contracts held excluded
from profit or loss
Effective
2021-01-01 IAS 1.91 aDisclosure,
Effective 2021-01-01 IFRS 17.90Disclosure,
Effective 2021-01-01 IFRS 17.82Disclosure,
Effective
2021-01-01 IAS 1.7Disclosure
Share of other comprehensive income of
associates and joint ventures accounted for using equity method, net of
tax
IFRS 12.B16 cDisclosure,
IAS 1.91 aDisclosure, Effective on first application
of IFRS 9 IFRS 4.39M bDisclosure
Disclosure of share capital, reserves and
other equity interest [text block]
IAS 1.79Disclosure
Disclosure of classes of share capital
[text block]
IAS 1.79 aDisclosure
Disclosure of classes of share capital
[abstract]
Disclosure of classes of share capital
[table]
IAS 1.79 aDisclosure
Classes of share capital [axis]
IAS 1.79 aDisclosure
Share capital [member]
IAS 1.79 aDisclosure
Ordinary shares [member]
IAS 1.79 aCommon practice,
IAS 33.66Disclosure
Preference shares [member]
IAS 1.79 aCommon
practice
Disclosure of classes of share capital
[line items]
Number of shares authorised
IAS 1.79 a (i)Disclosure
Number of shares issued
[abstract]
Number of shares issued and fully
paid
IAS 1.79 a (ii)Disclosure
Number of shares issued but not fully
paid
IAS 1.79 a (ii)Disclosure
Total number of shares issued
IAS 1.106 dCommon
practice
Par value per share
IAS 1.79 a (iii)Disclosure
Explanation of fact that shares have no
par value
IAS 1.79 a (iii)Disclosure
Reconciliation of number of shares
outstanding [abstract]
Number of shares outstanding at
beginning of period
IAS 1.79 a (iv)Disclosure
Changes in number of shares outstanding
[abstract]
Total increase (decrease) in number of
shares outstanding
IAS 1.79 a (iv)Disclosure
Number of shares outstanding at end of
period
IAS 1.79 a (iv)Disclosure
Rights, preferences and restrictions
attaching to class of share capital
IAS 1.79 a (v)Disclosure
Number of shares in entity held by entity
or by its subsidiaries or associates
IAS 1.79 a (vi)Disclosure
Number of shares reserved for issue under
options and contracts for sale of shares
IAS 1.79 a (vii)Disclosure
Description of terms of shares reserved
for issue under options and contracts for sale of shares
IAS 1.79 a (vii)Disclosure
Disclosure of reserves within equity
[text block]
IAS 1.79 bDisclosure
Disclosure of reserves within equity
[abstract]
Disclosure of reserves within equity
[table]
IAS 1.79 bDisclosure
Reserves within equity [axis]
IAS 1.79 bDisclosure
Other reserves [member]
IAS 1.106Disclosure,
IAS 1.79 bDisclosure
Revaluation surplus [member]
IAS 1.108Example,
IFRS 1.IG10Disclosure,
IAS 16.39Disclosure
Reserve of exchange differences on
translation [member]
IAS 21.52 bDisclosure,
IAS 1.108Example
Reserve of cash flow hedges
[member]
Reserve of gains and losses on hedging
instruments that hedge investments in equity instruments [member]
Reserve of change in value of time value
of options [member]
Reserve of change in value of forward
elements of forward contracts [member]
Reserve of change in value of foreign
currency basis spreads [member]
Reserve of gains and losses on financial
assets measured at fair value through other comprehensive income
[member]
Reserve of insurance finance income
(expenses) from insurance contracts issued excluded from profit or loss
that will be reclassified to profit or loss
[member]
Effective
2021-01-01 IAS 1.108Example
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]
Effective
2021-01-01 IAS 1.108Example
Reserve of finance income (expenses)
from reinsurance contracts held excluded from profit or loss
[member]
Effective
2021-01-01 IAS 1.108Example
Reserve of gains and losses on
remeasuring available-for-sale financial assets [member]
Reserve of share-based payments
[member]
IAS 1.108Example
Reserve of remeasurements of defined
benefit plans [member]
IAS 1.108Example
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
12Example, IFRS 5.38Disclosure
Reserve of gains and losses from
investments in equity instruments [member]
Reserve of change in fair value of
financial liability attributable to change in credit risk of liability
[member]
Reserve for catastrophe
[member]
Reserve for equalisation
[member]
Reserve of discretionary participation
features [member]
Disclosure of reserves within equity
[line items]
Description of nature and purpose of
reserves within equity
IAS 1.79 bDisclosure
Description of rights, preferences and
restrictions attaching to category of equity interest by entity without
share capital
IAS 1.80Disclosure
Summary quantitative data about puttable
financial instruments classified as equity instruments
IAS 1.136A aDisclosure
Information about objectives, policies
and processes for managing entity's obligation to repurchase or redeem
puttable financial instruments
IAS 1.136A bDisclosure
Expected cash outflow on redemption or
repurchase of puttable financial instruments
IAS 1.136A cDisclosure
Information about how expected cash
outflow on redemption or repurchase was determined
IAS 1.136A dDisclosure
Disclosure of interest in funds [text
block]
IFRIC 5 - ConsensusDisclosure
Description of nature of interest in
funds
IFRIC 5.11Disclosure
Description of restrictions on access to
assets in funds
IFRIC 5.11Disclosure
Disclosure of redemption prohibition,
transfer between financial liabilities and equity [text block]
IFRIC 2 - DisclosureDisclosure
Transfer between financial liabilities
and equity attributable to change in redemption prohibition
IFRIC 2.13Disclosure
Description of timing and reason for
transfer between financial liabilities and equity attributable to change
in redemption prohibition
IFRIC 2.13Disclosure
Disclosure of entity's operating segments
[text block]
IFRS 8 - DisclosureDisclosure
Description of factors used to identify
entity's reportable segments
IFRS 8.22 aDisclosure
Description of judgements made by
management in applying aggregation criteria for operating
segments
IFRS 8.22 aaDisclosure
Description of types of products and
services from which each reportable segment derives its revenues
IFRS 8.22 bDisclosure
Description of sources of revenue for all
other segments
IFRS 8.16Disclosure
Description of basis of accounting for
transactions between reportable segments
IFRS 8.27 aDisclosure
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 bDisclosure
Description of nature of differences
between measurements of reportable segments' assets and entity's
assets
IFRS 8.27 cDisclosure
Description of nature of differences
between measurements of reportable segments' liabilities and entity's
liabilities
IFRS 8.27 dDisclosure
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 eDisclosure
Description of nature and effect of any
asymmetrical allocations to reportable segments
IFRS 8.27 fDisclosure
Disclosure of operating segments [text
block]
IFRS 8.23Disclosure
Disclosure of operating segments
[abstract]
Disclosure of operating segments
[table]
IFRS 8.23Disclosure
Segment consolidation items
[axis]
IFRS 8.23Disclosure
Entity's total for segment consolidation
items [member]
IFRS 8.28Disclosure
Operating segments [member]
IFRS 8.28Disclosure
Material reconciling items
[member]
IFRS 8.28Disclosure
Elimination of intersegment amounts
[member]
IFRS 8.28Example,
IFRS 8.IG4Example
Unallocated amounts [member]
IFRS 8.IG4Example,
IFRS 8.28Example
Segments [axis]
Segments [member]
Reportable segments [member]
All other segments [member]
Disclosure of operating segments [line
items]
Revenue
Interest income
Interest expense
IFRS 8.28 eDisclosure,
IFRS 8.23 dDisclosure,
IFRS 12.B13 fDisclosure
Interest income (expense)
IFRS 8.23Disclosure,
IFRS 8.28 eDisclosure, IAS 1.85Common
practice
Depreciation and amortisation
expense
IFRS 12.B13 dDisclosure,
IAS 1.102Example, IAS 1.104Disclosure,
IFRS 8.23 eDisclosure,
IAS 1.99Disclosure,
IFRS 8.28 eDisclosure
Share of profit (loss) of associates and
joint ventures accounted for using equity method
IFRS 8.23 gDisclosure,
IFRS 8.28 eDisclosure,
IAS 1.82 cDisclosure, Effective on first application
of IFRS 9 IFRS 4.39M bDisclosure
IAS 26.35 b (viii)Disclosure,
IAS 12.81 c (ii)Disclosure,
IAS 1.82 dDisclosure,
IAS 12.81 c (i)Disclosure,
IFRS 12.B13 gDisclosure,
IAS 12.79Disclosure,
IFRS 8.23 hDisclosure
Other material non-cash items
IFRS 8.23 iDisclosure,
IFRS 8.28 eDisclosure
Profit (loss) before tax
IFRS 8.28 bExample,
IAS 1.102Example, IAS 1.103Example,
IFRS 8.23Example,
IFRS 5.33 b (i)Disclosure
Profit (loss) from continuing
operations
IFRS 8.23Disclosure,
IFRS 12.B12 b (vi)Disclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure
Profit (loss)
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure,
IFRS 12.B10 bExample,
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective on first
application of IFRS 9 IFRS 4.39L eExample,
IFRS 8.23Disclosure,
IAS 1.106 d (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample
Assets
IFRS 13.93 aDisclosure,
IFRS 8.28 cDisclosure,
IFRS 13.93 eDisclosure,
IAS 1.55Disclosure,
IFRS 13.93 bDisclosure,
IFRS 8.23Disclosure
Investments accounted for using equity
method
IFRS 8.24 aDisclosure,
IAS 1.54 eDisclosure,
IFRS 12.B16Disclosure
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 bDisclosure,
IFRS 8.28 eDisclosure
Liabilities
IFRS 13.93 bDisclosure,
IAS 1.55Disclosure,
IFRS 8.28 dDisclosure,
IFRS 8.23Disclosure,
IFRS 13.93 aDisclosure,
IFRS 13.93 eDisclosure
Impairment loss recognised in profit or
loss
IAS 36.126 aDisclosure,
IAS 36.129 aDisclosure
Reversal of impairment loss recognised in
profit or loss
IAS 36.126 bDisclosure,
IAS 36.129 bDisclosure
Impairment loss recognised in other
comprehensive income
IAS 36.129 aDisclosure,
IAS 36.126 cDisclosure
Reversal of impairment loss recognised in
other comprehensive income
IAS 36.129 bDisclosure,
IAS 36.126 dDisclosure
Net cash flows from (used in) operating
activities
IAS 7.50 dDisclosure,
IAS 7.10Disclosure
Net cash flows from (used in) investing
activities
IAS 7.50 dDisclosure,
IAS 7.10Disclosure
Net cash flows from (used in) financing
activities
IAS 7.10Disclosure,
IAS 7.50 dDisclosure
Description of material reconciling
items
IFRS 8.28Disclosure
Disclosure of products and services [text
block]
IFRS 8.32Disclosure
Disclosure of products and services
[abstract]
Disclosure of products and services
[table]
IFRS 8.32Disclosure
Products and services [axis]
IFRS 8.32Disclosure,
Effective
2018-01-01 IFRS 15.B89 aExample,
IFRS 15.B89 aExample
Products and services [member]
IFRS 8.32Disclosure,
Effective
2018-01-01 IFRS 15.B89 aExample,
IFRS 15.B89 aExample
Disclosure of products and services [line
items]
Revenue
Disclosure of geographical areas [text
block]
IFRS 8.33Disclosure
Disclosure of geographical areas
[abstract]
Disclosure of geographical areas
[table]
IFRS 8.33Disclosure
Geographical areas [axis]
Geographical areas [member]
IFRS 8.33Disclosure,
Effective
2018-01-01 IFRS 15.B89 bExample,
IAS 19.138 aExample, Effective
2021-01-01 IFRS 17.96 bExample,
IFRS 15.B89 bExample
Country of domicile [member]
IFRS 8.33 bDisclosure,
IFRS 8.33 aDisclosure
Foreign countries [member]
IFRS 8.33 aDisclosure,
IFRS 8.33 bDisclosure
Disclosure of geographical areas [line
items]
Revenue
Non-current assets other than financial
instruments, deferred tax assets, post-employment benefit assets, and
rights arising under insurance contracts
IFRS 8.33 bDisclosure
Disclosure of major customers [text
block]
IFRS 8.34Disclosure
Disclosure of major customers
[abstract]
Disclosure of major customers
[table]
IFRS 8.34Disclosure
Major customers [axis]
IFRS 8.34Disclosure
Customers [member]
IFRS 8.34Disclosure
Government [member]
IFRS 8.34Disclosure
Disclosure of major customers [line
items]
Revenue
Percentage of entity's revenue
IFRS 8.34Common
practice
Information about major
customers
IFRS 8.34Disclosure
Description of basis for attributing
revenues from external customers to individual countries
IFRS 8.33 aDisclosure
Explanation of interest income reported
net of interest expense
IFRS 8.23Disclosure
Explanation of why revenues from external
customers for each product and service, or each group of similar products
and services, are not reported
IFRS 8.32Disclosure,
IFRS 8.33Disclosure
Disclosure of additional information [text
block]
IAS 1.112 cDisclosure
Capital commitments [abstract]
Contractual capital commitments
IAS 1.112 cCommon
practice
Authorised capital commitments but not
contracted for
IAS 1.112 cCommon
practice
Total capital commitments
IAS 1.112 cCommon
practice
Auditor's remuneration
[abstract]
Auditor's remuneration for audit
services
IAS 1.112 cCommon
practice
Auditor's remuneration for tax
services
IAS 1.112 cCommon
practice
Auditor's remuneration for other
services
IAS 1.112 cCommon
practice
Total auditor's remuneration
IAS 1.112 cCommon
practice
Number and average number of employees
[abstract]
Number of employees
IAS 1.112 cCommon
practice
Average number of employees
IAS 1.112 cCommon
practice
Miscellaneous time bands
[abstract]
On demand [member]
IAS 1.112 cCommon
practice
Later than one month and not later than
two months [member]
Later than one month and not later than
six months [member]
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample
Later than two months and not later than
three months [member]
Later than three months and not later
than four months [member]
IAS 1.112 cCommon
practice
Later than four months [member]
IAS 1.112 cCommon
practice
Later than six months [member]
IAS 1.112 cCommon
practice
Later than one year and not later than
two years [member]
IAS 1.112 cCommon practice,
Effective 2019-01-01 IFRS 16.94Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than two years and not later than
three years [member]
Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than three years and not later than
four years [member]
IAS 1.112 cCommon practice,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than four years and not later than
five years [member]
Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.94Disclosure,
IFRS 7.B11Example, IAS 1.112 cCommon
practice, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure
Later than two years and not later than
five years [member]
IAS 1.112 cCommon
practice
Later than five years and not later than
ten years [member]
IFRS 7.B11Example,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 7.IG31AExample
Later than three years [member]
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example
Later than ten years [member]
IAS 1.112 cCommon practice,
Effective 2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example
Retrospective application and
retrospective restatement [axis]
IAS 1.106 bDisclosure,
IAS 8.28 f (i)Disclosure,
IAS 8.29 c (i)Disclosure,
IAS 8.49 b (i)Disclosure
Currently stated [member]
IAS 8.49 b (i)Disclosure,
IAS 1.20 dCommon practice,
IAS 8.29 c (i)Disclosure,
IAS 1.106 bDisclosure,
IAS 8.28 f (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bDisclosure
Previously stated [member]
IAS 1.106 bDisclosure,
IAS 8.28 f (i)Disclosure,
IAS 8.29 c (i)Disclosure,
IAS 8.49 b (i)Disclosure
Increase (decrease) due to changes in
accounting policy and corrections of prior period errors [member]
IAS 8.28 f (i)Disclosure,
IAS 1.106 bDisclosure,
IAS 8.29 c (i)Disclosure,
IAS 8.49 b (i)Disclosure
Increase (decrease) due to changes in
accounting policy [member]
IAS 8.28 f (i)Disclosure,
IAS 8.29 c (i)Disclosure
Increase (decrease) due to changes in
accounting policy required by IFRSs [member]
IAS 8.28 gDisclosure,
IAS 8.28 f (i)Disclosure
Increase (decrease) due to application
of IFRS 15 [member]
Increase (decrease) due to voluntary
changes in accounting policy [member]
IAS 8.29 dDisclosure,
IAS 8.29 c (i)Disclosure
Increase (decrease) due to corrections of
prior period errors [member]
IAS 8.49 cDisclosure,
IAS 8.49 b (i)Disclosure
Departure from requirement of IFRS
[axis]
IAS 1.20 dDisclosure
Currently stated [member]
IAS 8.49 b (i)Disclosure,
IAS 1.20 dCommon practice,
IAS 8.29 c (i)Disclosure,
IAS 1.106 bDisclosure,
IAS 8.28 f (i)Disclosure, Effective
2021-01-01 IFRS 17.113 bDisclosure
Reported if in compliance with
requirement of IFRS [member]
IAS 1.20 dCommon
practice
Increase (decrease) due to departure from
requirement of IFRS [member]
IAS 1.20 dDisclosure
Creation date [axis]
IAS 8.28 f (i)Disclosure,
IAS 8.29 c (i)Disclosure,
IAS 8.49 b (i)Disclosure
Default financial statements date
[member]
IAS 8.29 c (i)Disclosure,
IAS 8.49 b (i)Disclosure,
IAS 8.28 f (i)Disclosure
Continuing and discontinued operations
[axis]
IFRS 5 - Presentation and
disclosureDisclosure
Aggregate continuing and discontinued
operations [member]
IFRS 5 - Presentation and
disclosureDisclosure
Discontinued operations [member]
IFRS 5 - Presentation and
disclosureDisclosure
Disposal groups classified as held for
sale [member]
IFRS 5 - Presentation and
disclosureDisclosure, IFRS 5.38Common
practice
Continuing operations [member]
IFRS 5 - Presentation and
disclosureDisclosure
Assets and liabilities classified as held
for sale [axis]
IFRS 5.38Disclosure
Assets and liabilities not classified as
held for sale [member]
IFRS 5.38Disclosure
Assets and liabilities classified as held
for sale [member]
IFRS 5.38Disclosure
Non-current assets held for sale
[member]
IFRS 13.IE60Example,
IFRS 13.94Example, IFRS 5.38Common
practice
Disposal groups classified as held for
sale [member]
IFRS 5 - Presentation and
disclosureDisclosure, IFRS 5.38Common
practice
Consolidated and separate financial
statements [axis]
IAS 27.4Disclosure
Consolidated [member]
IAS 27.4Disclosure
Separate [member]
IAS 27.4Disclosure