This document is a human readable presentation and reflects changes between full IFRS Taxonomy Update IFRS 17 Insurance Contracts and full IFRS Taxonomy 2018
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[861000] Notes - Analysis of other comprehensive income
by item |
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[861000] Notes - Analysis of other comprehensive income
by item |
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[861000] Notes - Analysis of other comprehensive income
by item |
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[861000] Notes - Analysis of other comprehensive income
by item |
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Non-current non-cash assets pledged as
collateral for which transferee has right by contract or custom to sell or
repledge collateral |
X instant, debit |
Expiry date
2013-01-01 IAS 39 37 a, Effective
2013-01-01 IFRS 9 3.2.23 a |
This concept has been added to the taxonomy. It also has been linked at this location in the presentation linkbase | ||
Revaluation surplus [member] |
member |
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This concept exists in both taxonomy versions but the reference IAS 1 106 was removed and the all other references were added. This existing concept has been added to this presentation linkbase. | ||
Gain (loss) arising from difference
between carrying amount of financial liability extinguished and
consideration paid |
X duration, credit |
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The linkbase location of this concept remains unchanged. The reference "Effective 2010-07-01 IFRIC 19 11" was replaced by "IFRIC 19 11". | ||
|
| |
The concept has been removed from the taxonomy and also from this location in this linkbase. |
[903000] Axis - Continuing and discontinued operations
|
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Continuing and discontinued operations
[axis] |
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] |
member |
IFRS 5 - Presentation and
disclosureDisclosure |
Disposal groups classified as held for
sale [member] |
member |
IFRS 5 - Presentation and
disclosureDisclosure, IFRS 5.38Common
practice |
[110000]
General information about financial statements |
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Disclosure of general information about
financial statements [text block] |
text block |
IAS 1.51Disclosure |
Name of reporting entity or other means
of identification |
text |
IAS 1.51 aDisclosure |
Explanation of change in name of
reporting entity or other means of identification from end of preceding
reporting period |
text |
IAS 1.51 aDisclosure |
Description of nature of financial
statements |
text |
IAS 27.17 aDisclosure,
IAS 27.16 aDisclosure,
IAS 1.51 bDisclosure |
Date of end of reporting period |
yyyy-mm-dd |
IAS 1.51 cDisclosure |
Period covered by financial
statements |
text |
IAS 1.51 cDisclosure |
Description of presentation
currency |
text |
IAS 1.51 dDisclosure,
IAS 21.53Disclosure |
Level of rounding used in financial
statements |
text |
IAS 1.51 eDisclosure |
[210000]
Statement of financial position, current/non-current
|
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Statement of financial position
[abstract] |
||
Assets [abstract] |
||
Non-current assets [abstract] |
||
Property, plant and equipment |
X instant, debit |
IAS 16.73 eDisclosure,
IAS 1.54 aDisclosure |
Investment property |
X instant, debit |
IAS 1.54 bDisclosure,
IAS 40.79 dDisclosure,
IAS 40.76Disclosure |
Goodwill |
X instant, debit |
IAS 36.135 aDisclosure,
IAS 36.134 aDisclosure,
IFRS 3.B67 dDisclosure,
IAS 1.54 cDisclosure |
Intangible assets other than
goodwill |
X instant, debit |
IAS 1.54 cDisclosure,
IAS 38.118 eDisclosure |
Investments accounted for using equity
method |
X instant, debit |
IFRS 12.B16Disclosure,
IAS 1.54 eDisclosure,
IFRS 8.24 aDisclosure |
Investments in subsidiaries, joint
ventures and associates |
X instant, debit |
|
Non-current biological assets |
X instant, debit |
IAS 1.54 fDisclosure |
Trade and other non-current
receivables |
X instant, debit |
IAS 1.54 hDisclosure,
IAS 1.78 bDisclosure |
Non-current inventories |
X instant, debit |
IAS 1.54 gDisclosure |
Deferred tax assets |
X instant, debit |
IAS 1.54 oDisclosure,
IAS 12.81 g (i)Disclosure,
IAS 1.56Disclosure |
Current tax assets, non-current |
X instant, debit |
IAS 1.54 nDisclosure |
Other non-current financial
assets |
X instant, debit |
IAS 1.54 dDisclosure |
Other non-current non-financial
assets |
X instant, debit |
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 |
X instant, debit |
|
Total non-current assets |
X instant, debit |
IFRS 12.B10 bExample,
IAS 1.66Disclosure,
IFRS 12.B12 b (ii)Disclosure |
Current assets [abstract] |
||
Current inventories |
X instant, debit |
IAS 1.68Example,
IAS 1.54 gDisclosure,
IAS 2.36 bDisclosure |
Trade and other current
receivables |
X instant, debit |
IAS 1.54 hDisclosure,
IAS 1.78 bDisclosure |
Current tax assets, current |
X instant, debit |
IAS 1.54 nDisclosure |
Current biological assets |
X instant, debit |
IAS 1.54 fDisclosure |
Other current financial assets |
X instant, debit |
IAS 1.54 dDisclosure |
Other current non-financial
assets |
X instant, debit |
IAS 1.55Common
practice |
Cash and cash equivalents |
X instant, debit |
IAS 1.54 iDisclosure,
IFRS 12.B13 aDisclosure,
IAS 7.45Disclosure |
Current non-cash assets pledged as
collateral for which transferee has right by contract or custom to sell or
repledge collateral |
X instant, debit |
|
Total current assets other than
non-current assets or disposal groups classified as held for sale or as
held for distribution to owners |
X instant, debit |
IAS 1.66Disclosure |
Non-current assets or disposal groups
classified as held for sale or as held for distribution to owners |
X instant, debit |
IAS 1.54 jDisclosure |
Total current assets |
X instant, debit |
IFRS 12.B10 bExample,
IFRS 12.B12 b (i)Disclosure,
IAS 1.66Disclosure |
Total assets |
X instant, debit |
IFRS 13.93 aDisclosure,
IFRS 8.28 cDisclosure,
IFRS 13.93 eDisclosure,
IFRS 13.93 bDisclosure,
IFRS 8.23Disclosure,
IAS 1.55Disclosure |
Equity and liabilities
[abstract] |
||
Equity [abstract] |
||
Issued capital |
X instant, credit |
IAS 1.78 eExample |
Retained earnings |
X instant, credit |
IAS 1.IG6Example,
IAS 1.78 eExample |
Share premium |
X instant, credit |
IAS 1.78 eExample |
Treasury shares |
(X) instant, debit |
IAS 32.34Disclosure,
IAS 1.78 eExample |
Other equity interest |
X instant, credit |
IAS 1.78 eExample |
Other reserves |
X instant, credit |
IAS 1.78 eExample |
Total equity attributable to owners of
parent |
X instant, credit |
IAS 1.54 rDisclosure |
Non-controlling interests |
X instant, credit |
IFRS 12.12 fDisclosure,
IFRS 10.22Disclosure,
IAS 1.54 qDisclosure |
Total equity |
X instant, credit |
IFRS 1.24 aDisclosure,
IFRS 13.93 aDisclosure,
IFRS 1.32 a (i)Disclosure,
IAS 1.55Disclosure,
IAS 1.78 eDisclosure,
IFRS 13.93 bDisclosure,
IFRS 13.93 eDisclosure |
Liabilities [abstract] |
||
Non-current liabilities
[abstract] |
||
Non-current provisions
[abstract] |
||
Non-current provisions for employee
benefits |
X instant, credit |
IAS 1.78 dDisclosure |
Other non-current provisions |
X instant, credit |
IAS 1.78 dDisclosure |
Total non-current provisions |
X instant, credit |
IAS 1.54 lDisclosure |
Trade and other non-current
payables |
X instant, credit |
IAS 1.54 kDisclosure |
Deferred tax liabilities |
X instant, credit |
IAS 1.54 oDisclosure,
IAS 12.81 g (i)Disclosure,
IAS 1.56Disclosure |
Current tax liabilities,
non-current |
X instant, credit |
IAS 1.54 nDisclosure |
Other non-current financial
liabilities |
X instant, credit |
IAS 1.54 mDisclosure,
IFRS 12.B13 cDisclosure |
Other non-current non-financial
liabilities |
X instant, credit |
IAS 1.55Common
practice |
Total non-current liabilities |
X instant, credit |
IFRS 12.B10 bExample,
IAS 1.69Disclosure,
IFRS 12.B12 b (iv)Disclosure |
Current liabilities [abstract] |
||
Current provisions [abstract] |
||
Current provisions for employee
benefits |
X instant, credit |
IAS 1.78 dDisclosure |
Other current provisions |
X instant, credit |
IAS 1.78 dDisclosure |
Total current provisions |
X instant, credit |
IAS 1.54 lDisclosure |
Trade and other current payables |
X instant, credit |
IAS 1.54 kDisclosure |
Current tax liabilities, current |
X instant, credit |
IAS 1.54 nDisclosure |
Other current financial
liabilities |
X instant, credit |
IFRS 12.B13 bDisclosure,
IAS 1.54 mDisclosure |
Other current non-financial
liabilities |
X instant, credit |
IAS 1.55Common
practice |
Total current liabilities other than
liabilities included in disposal groups classified as held for
sale |
X instant, credit |
IAS 1.69Disclosure |
Liabilities included in disposal groups
classified as held for sale |
X instant, credit |
IAS 1.54 pDisclosure,
IFRS 5.38Disclosure |
Total current liabilities |
X instant, credit |
IFRS 12.B10 bExample,
IFRS 12.B12 b (iii)Disclosure,
IAS 1.69Disclosure |
Total liabilities |
X instant, credit |
IAS 1.55Disclosure,
IFRS 13.93 eDisclosure,
IFRS 8.28 dDisclosure,
IFRS 13.93 bDisclosure,
IFRS 13.93 aDisclosure,
IFRS 8.23Disclosure |
Total equity and liabilities |
X instant, credit |
IAS 1.55Disclosure |
[220000]
Statement of financial position, order of liquidity
|
||
Statement of financial position
[abstract] |
||
Assets [abstract] |
||
Property, plant and equipment |
X instant, debit |
IAS 16.73 eDisclosure,
IAS 1.54 aDisclosure |
Investment property |
X instant, debit |
IAS 1.54 bDisclosure,
IAS 40.79 dDisclosure,
IAS 40.76Disclosure |
Goodwill |
X instant, debit |
IAS 36.135 aDisclosure,
IAS 36.134 aDisclosure,
IFRS 3.B67 dDisclosure,
IAS 1.54 cDisclosure |
Intangible assets other than
goodwill |
X instant, debit |
IAS 1.54 cDisclosure,
IAS 38.118 eDisclosure |
Other financial assets |
X instant, debit |
IAS 1.54 dDisclosure |
Other non-financial assets |
X instant, debit |
IAS 1.55Common
practice |
Insurance contracts issued that are
assets |
X instant, debit |
Effective
2021-01-01 IAS 1.54 daDisclosure, Effective
2021-01-01 IFRS 17.78 aDisclosure |
Reinsurance contracts held that are
assets |
X instant, debit |
Effective
2021-01-01 IFRS 17.78 cDisclosure, Effective
2021-01-01 IAS 1.54 daDisclosure |
Investments accounted for using equity
method |
X instant, debit |
IFRS 12.B16Disclosure,
IAS 1.54 eDisclosure,
IFRS 8.24 aDisclosure |
Investments in subsidiaries, joint
ventures and associates |
X instant, debit |
|
Biological assets |
X instant, debit |
IAS 1.54 fDisclosure,
IAS 41.43Example,
IAS 41.50Disclosure |
Non-current assets or disposal groups
classified as held for sale or as held for distribution to owners |
X instant, debit |
IAS 1.54 jDisclosure |
Inventories |
X instant, debit |
IAS 1.54 gDisclosure |
Current tax assets |
X instant, debit |
IAS 1.54 nDisclosure |
Deferred tax assets |
X instant, debit |
IAS 1.54 oDisclosure,
IAS 12.81 g (i)Disclosure,
IAS 1.56Disclosure |
Trade and other receivables |
X instant, debit |
IAS 1.54 hDisclosure,
IAS 1.78 bDisclosure |
Cash and cash equivalents |
X instant, debit |
IAS 1.54 iDisclosure,
IFRS 12.B13 aDisclosure,
IAS 7.45Disclosure |
Non-cash assets pledged as collateral for
which transferee has right by contract or custom to sell or repledge
collateral |
X instant, debit |
|
Total assets |
X instant, debit |
IFRS 13.93 aDisclosure,
IFRS 8.28 cDisclosure,
IFRS 13.93 eDisclosure,
IFRS 13.93 bDisclosure,
IFRS 8.23Disclosure,
IAS 1.55Disclosure |
Equity and liabilities
[abstract] |
||
Equity [abstract] |
||
Issued capital |
X instant, credit |
IAS 1.78 eExample |
Retained earnings |
X instant, credit |
IAS 1.IG6Example,
IAS 1.78 eExample |
Share premium |
X instant, credit |
IAS 1.78 eExample |
Treasury shares |
(X) instant, debit |
IAS 32.34Disclosure,
IAS 1.78 eExample |
Other equity interest |
X instant, credit |
IAS 1.78 eExample |
Other reserves |
X instant, credit |
IAS 1.78 eExample |
Total equity attributable to owners of
parent |
X instant, credit |
IAS 1.54 rDisclosure |
Non-controlling interests |
X instant, credit |
IFRS 12.12 fDisclosure,
IFRS 10.22Disclosure,
IAS 1.54 qDisclosure |
Total equity |
X instant, credit |
IFRS 1.24 aDisclosure,
IFRS 13.93 aDisclosure,
IFRS 1.32 a (i)Disclosure,
IAS 1.55Disclosure,
IAS 1.78 eDisclosure,
IFRS 13.93 bDisclosure,
IFRS 13.93 eDisclosure |
Liabilities [abstract] |
||
Trade and other payables |
X instant, credit |
IAS 1.54 kDisclosure |
Provisions [abstract] |
||
Provisions for employee benefits |
X instant, credit |
IAS 1.78 dDisclosure |
Other provisions |
X instant, credit |
IAS 37.84 aDisclosure,
IAS 1.78 dDisclosure |
Total provisions |
X instant, credit |
IAS 1.54 lDisclosure |
Other financial liabilities |
X instant, credit |
IAS 1.54 mDisclosure |
Other non-financial liabilities |
X instant, credit |
IAS 1.55Common
practice |
Insurance contracts issued that are
liabilities |
X instant, credit |
Effective
2021-01-01 IFRS 17.78 bDisclosure, Effective
2021-01-01 IAS 1.54 maDisclosure |
Reinsurance contracts held that are
liabilities |
X instant, credit |
Effective
2021-01-01 IAS 1.54 maDisclosure, Effective
2021-01-01 IFRS 17.78 dDisclosure |
Current tax liabilities |
X instant, credit |
IAS 1.54 nDisclosure |
Deferred tax liabilities |
X instant, credit |
IAS 1.54 oDisclosure,
IAS 12.81 g (i)Disclosure,
IAS 1.56Disclosure |
Liabilities included in disposal groups
classified as held for sale |
X instant, credit |
IAS 1.54 pDisclosure,
IFRS 5.38Disclosure |
Total liabilities |
X instant, credit |
IAS 1.55Disclosure,
IFRS 13.93 eDisclosure,
IFRS 8.28 dDisclosure,
IFRS 13.93 bDisclosure,
IFRS 13.93 aDisclosure,
IFRS 8.23Disclosure |
Total equity and liabilities |
X instant, credit |
IAS 1.55Disclosure |
[310000]
Statement of comprehensive income, profit or loss, by function of expense
|
||
Profit or loss [abstract] |
||
Profit (loss) [abstract] |
||
Revenue |
X duration, credit |
|
Interest revenue calculated using
effective interest method |
X duration, credit |
|
Insurance revenue |
X duration, credit |
Effective
2021-01-01 IAS 1.82 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.80 aDisclosure,
Effective
2021-01-01 IFRS 17.106Disclosure |
Cost of sales |
(X) duration, debit |
IAS 1.103Disclosure,
IAS 1.99Disclosure |
Gross profit |
X duration, credit |
IAS 1.103Example |
Other income |
X duration, credit |
IAS 26.35 b (iv)Disclosure,
IAS 1.103Example,
IAS 1.102Example |
Distribution costs |
(X) duration, debit |
IAS 1.99Disclosure,
IAS 1.103Example |
Administrative expenses |
(X) duration, debit |
IAS 1.103Example,
IAS 1.99Disclosure,
IAS 26.35 b (vi)Disclosure |
Other expense |
(X) duration, debit |
IAS 1.103Example,
IAS 1.99Disclosure,
IAS 26.35 b (vii)Disclosure |
Other gains (losses) |
X duration, credit |
IAS 1.103Common practice,
IAS 1.102Common practice |
Insurance service expenses from insurance
contracts issued |
(X) duration, debit |
Effective
2021-01-01 IFRS 17.80 aDisclosure, Effective
2021-01-01 IAS 1.82 abDisclosure |
Income (expenses) from reinsurance
contracts held, other than finance income (expenses) |
X duration, credit |
Effective
2021-01-01 IFRS 17.86Disclosure, Effective
2021-01-01 IAS 1.82 acDisclosure |
Profit (loss) from operating
activities |
X duration, credit |
IAS 1.85Common practice,
IAS 32.IE33Example |
Difference between carrying amount of
dividends payable and carrying amount of non-cash assets
distributed |
X duration, credit |
IFRIC 17.15Disclosure |
Gains (losses) on net monetary
position |
X duration, credit |
IAS 29.9Disclosure |
Gain (loss) arising from derecognition of
financial assets measured at amortised cost |
X duration, credit |
IAS 1.82 aaDisclosure |
Finance income |
X duration, credit |
IAS 1.85Common
practice |
Finance costs |
(X) duration, debit |
IAS 1.82 bDisclosure |
Impairment gain and reversal of
impairment loss (impairment loss) determined in accordance with IFRS
9 |
(X) duration, debit |
|
Insurance finance income (expenses) from
insurance contracts issued recognised in profit or loss |
X duration, credit |
Effective
2021-01-01 IAS 1.82 bbDisclosure, Effective
2021-01-01 IFRS 17.80 bDisclosure |
Finance income (expenses) from
reinsurance contracts held recognised in profit or loss |
X duration, credit |
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 |
X duration, credit |
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 8.28 eDisclosure,
IAS 1.82 cDisclosure,
IFRS 8.23 gDisclosure |
Other income (expense) from subsidiaries,
jointly controlled entities and associates |
X duration, credit |
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 |
X duration, credit |
|
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 |
X duration, credit |
|
Hedging gains (losses) for hedge of group
of items with offsetting risk positions |
X duration, credit |
|
Profit (loss) before tax |
X duration, credit |
IAS 1.103Example,
IFRS 8.23Example, IAS 1.102Example,
IFRS 8.28 bExample,
IFRS 5.33 b (i)Disclosure |
Tax income (expense) |
(X) duration, debit |
IAS 26.35 b (viii)Disclosure,
IAS 12.81 c (i)Disclosure,
IAS 12.81 c (ii)Disclosure,
IFRS 12.B13 gDisclosure,
IAS 12.79Disclosure,
IAS 1.82 dDisclosure,
IFRS 8.23 hDisclosure |
Profit (loss) from continuing
operations |
X duration, credit |
IFRS 8.23Disclosure,
IFRS 12.B12 b (vi)Disclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure |
Profit (loss) from discontinued
operations |
X duration, credit |
IFRS 5.33 aDisclosure,
IFRS 12.B12 b (vii)Disclosure,
IAS 1.82 eaDisclosure,
IAS 1.98 eDisclosure |
Profit (loss) |
X duration, credit |
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample,
IFRS 8.28 bDisclosure,
IFRS 8.23Disclosure, Effective on first application of
IFRS 9 IFRS 4.39L eExample,
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 12.B10 bExample,
IAS 1.106 d (i)Disclosure |
Profit (loss), attributable to
[abstract] |
||
Profit (loss), attributable to owners of
parent |
X duration, credit |
IAS 1.81B a (ii)Disclosure |
Profit (loss), attributable to
non-controlling interests |
X duration, credit |
IFRS 12.12 eDisclosure,
IAS 1.81B a (i)Disclosure |
Earnings per share [text block] |
text block |
IAS 33.66Disclosure |
Earnings per share [abstract] |
||
Earnings per share [table] |
table |
IAS 33.66Disclosure |
Classes of ordinary shares
[axis] |
axis |
IAS 33.66Disclosure |
Ordinary shares [member] |
member [default] |
IAS 33.66Disclosure,
IAS 1.79 aCommon practice |
Earnings per share [line items] |
line items | |
Basic earnings per share
[abstract] |
||
Basic earnings (loss) per share from
continuing operations |
X.XX |
IAS 33.66Disclosure |
Basic earnings (loss) per share from
discontinued operations |
X.XX |
IAS 33.68Disclosure |
Total basic earnings (loss) per
share |
X.XX |
IAS 33.66Disclosure |
Diluted earnings per share
[abstract] |
||
Diluted earnings (loss) per share from
continuing operations |
X.XX |
IAS 33.66Disclosure |
Diluted earnings (loss) per share from
discontinued operations |
X.XX |
IAS 33.68Disclosure |
Total diluted earnings (loss) per
share |
X.XX |
IAS 33.66Disclosure |
[320000]
Statement of comprehensive income, profit or loss, by nature of expense
|
||
Profit or loss [abstract] |
||
Profit (loss) [abstract] |
||
Revenue |
X duration, credit |
|
Interest revenue calculated using
effective interest method |
X duration, credit |
|
Insurance revenue |
X duration, credit |
Effective
2021-01-01 IAS 1.82 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.80 aDisclosure,
Effective
2021-01-01 IFRS 17.106Disclosure |
Other income |
X duration, credit |
IAS 26.35 b (iv)Disclosure,
IAS 1.103Example,
IAS 1.102Example |
Increase (decrease) in inventories of
finished goods and work in progress |
(X) duration, debit |
IAS 1.102Example,
IAS 1.99Disclosure |
Other work performed by entity and
capitalised |
X duration, credit |
IAS 1.IG6Example,
IAS 1.85Common practice |
Raw materials and consumables
used |
(X) duration, debit |
IAS 1.102Example,
IAS 1.99Disclosure |
Employee benefits expense |
(X) duration, debit |
IAS 1.104Disclosure,
IAS 1.99Disclosure,
IAS 1.102Example |
Depreciation and amortisation
expense |
(X) duration, debit |
IFRS 8.28 eDisclosure,
IAS 1.99Disclosure, IAS 1.104Disclosure,
IAS 1.102Example,
IFRS 8.23 eDisclosure,
IFRS 12.B13 dDisclosure |
Reversal of impairment loss (impairment
loss) recognised in profit or loss |
(X) duration, debit |
IAS 1.99Disclosure |
Other expenses |
(X) duration, debit |
IAS 1.99Disclosure,
IAS 1.102Example |
Other gains (losses) |
X duration, credit |
IAS 1.103Common practice,
IAS 1.102Common practice |
Insurance service expenses from insurance
contracts issued |
(X) duration, debit |
Effective
2021-01-01 IFRS 17.80 aDisclosure, Effective
2021-01-01 IAS 1.82 abDisclosure |
Income (expenses) from reinsurance
contracts held, other than finance income (expenses) |
X duration, credit |
Effective
2021-01-01 IFRS 17.86Disclosure, Effective
2021-01-01 IAS 1.82 acDisclosure |
Profit (loss) from operating
activities |
X duration, credit |
IAS 1.85Common practice,
IAS 32.IE33Example |
Difference between carrying amount of
dividends payable and carrying amount of non-cash assets
distributed |
X duration, credit |
IFRIC 17.15Disclosure |
Gains (losses) on net monetary
position |
X duration, credit |
IAS 29.9Disclosure |
Gain (loss) arising from derecognition of
financial assets measured at amortised cost |
X duration, credit |
IAS 1.82 aaDisclosure |
Finance income |
X duration, credit |
IAS 1.85Common
practice |
Finance costs |
(X) duration, debit |
IAS 1.82 bDisclosure |
Impairment gain and reversal of
impairment loss (impairment loss) determined in accordance with IFRS
9 |
(X) duration, debit |
|
Insurance finance income (expenses) from
insurance contracts issued recognised in profit or loss |
X duration, credit |
Effective
2021-01-01 IAS 1.82 bbDisclosure, Effective
2021-01-01 IFRS 17.80 bDisclosure |
Finance income (expenses) from
reinsurance contracts held recognised in profit or loss |
X duration, credit |
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 |
X duration, credit |
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 8.28 eDisclosure,
IAS 1.82 cDisclosure,
IFRS 8.23 gDisclosure |
Other income (expense) from subsidiaries,
jointly controlled entities and associates |
X duration, credit |
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 |
X duration, credit |
|
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 |
X duration, credit |
|
Hedging gains (losses) for hedge of group
of items with offsetting risk positions |
X duration, credit |
|
Profit (loss) before tax |
X duration, credit |
IAS 1.103Example,
IFRS 8.23Example, IAS 1.102Example,
IFRS 8.28 bExample,
IFRS 5.33 b (i)Disclosure |
Tax income (expense) |
(X) duration, debit |
IAS 26.35 b (viii)Disclosure,
IAS 12.81 c (i)Disclosure,
IAS 12.81 c (ii)Disclosure,
IFRS 12.B13 gDisclosure,
IAS 12.79Disclosure,
IAS 1.82 dDisclosure,
IFRS 8.23 hDisclosure |
Profit (loss) from continuing
operations |
X duration, credit |
IFRS 8.23Disclosure,
IFRS 12.B12 b (vi)Disclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure |
Profit (loss) from discontinued
operations |
X duration, credit |
IFRS 5.33 aDisclosure,
IFRS 12.B12 b (vii)Disclosure,
IAS 1.82 eaDisclosure,
IAS 1.98 eDisclosure |
Profit (loss) |
X duration, credit |
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample,
IFRS 8.28 bDisclosure,
IFRS 8.23Disclosure, Effective on first application of
IFRS 9 IFRS 4.39L eExample,
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 12.B10 bExample,
IAS 1.106 d (i)Disclosure |
Profit (loss), attributable to
[abstract] |
||
Profit (loss), attributable to owners of
parent |
X duration, credit |
IAS 1.81B a (ii)Disclosure |
Profit (loss), attributable to
non-controlling interests |
X duration, credit |
IFRS 12.12 eDisclosure,
IAS 1.81B a (i)Disclosure |
Earnings per share [text block] |
text block |
IAS 33.66Disclosure |
Earnings per share [abstract] |
||
Earnings per share [table] |
table |
IAS 33.66Disclosure |
Classes of ordinary shares
[axis] |
axis |
IAS 33.66Disclosure |
Ordinary shares [member] |
member [default] |
IAS 33.66Disclosure,
IAS 1.79 aCommon practice |
Earnings per share [line items] |
line items | |
Basic earnings per share
[abstract] |
||
Basic earnings (loss) per share from
continuing operations |
X.XX |
IAS 33.66Disclosure |
Basic earnings (loss) per share from
discontinued operations |
X.XX |
IAS 33.68Disclosure |
Total basic earnings (loss) per
share |
X.XX |
IAS 33.66Disclosure |
Diluted earnings per share
[abstract] |
||
Diluted earnings (loss) per share from
continuing operations |
X.XX |
IAS 33.66Disclosure |
Diluted earnings (loss) per share from
discontinued operations |
X.XX |
IAS 33.68Disclosure |
Total diluted earnings (loss) per
share |
X.XX |
IAS 33.66Disclosure |
[410000]
Statement of comprehensive income, OCI components presented net of tax
|
||
Statement of comprehensive income
[abstract] |
||
Profit (loss) |
X duration, credit |
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample,
IFRS 8.28 bDisclosure,
IFRS 8.23Disclosure, Effective on first application of
IFRS 9 IFRS 4.39L eExample,
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 12.B10 bExample,
IAS 1.106 d (i)Disclosure |
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 |
X duration, credit |
|
Other comprehensive income, net of tax,
gains (losses) on revaluation |
X duration, credit |
IAS 1.7Disclosure,
IAS 1.91 aDisclosure |
Other comprehensive income, net of tax,
gains (losses) on remeasurements of defined benefit plans |
X duration, credit |
IAS 1.7Disclosure,
IAS 1.91 aDisclosure |
Other comprehensive income, net of tax,
change in fair value of financial liability attributable to change in
credit risk of liability |
X duration, credit |
|
Other comprehensive income, net of tax,
gains (losses) on hedging instruments that hedge investments in equity
instruments |
X duration, credit |
|
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 |
X duration, credit |
Effective
2021-01-01 IAS 1.91 aDisclosure, Effective
2021-01-01 IFRS 17.90Disclosure, Effective
2021-01-01 IAS 1.7Disclosure |
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
|
X duration, credit |
IAS 1.82ADisclosure |
Total other comprehensive income that
will not be reclassified to profit or loss, net of tax |
X duration, credit |
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 |
X duration, credit |
IAS 1.91 aDisclosure |
Reclassification adjustments on exchange
differences on translation, net of tax |
(X) duration, debit |
IAS 21.48Disclosure,
IAS 1.92Disclosure |
Other comprehensive income, net of tax,
exchange differences on translation |
X duration, credit |
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 |
X duration, credit |
|
Reclassification adjustments on
available-for-sale financial assets, net of tax |
(X) duration, debit |
|
Other comprehensive income, net of tax,
available-for-sale financial assets |
X duration, credit |
|
Cash flow hedges [abstract] |
||
Gains (losses) on cash flow hedges, net
of tax |
X duration, credit |
IAS 1.91 aDisclosure,
|
Reclassification adjustments on cash flow
hedges, net of tax |
(X) duration, debit |
|
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 |
(X) duration, debit |
|
Other comprehensive income, net of tax,
cash flow hedges |
X duration, credit |
IAS 1.91 aDisclosure,
IAS 1.7Disclosure |
Hedges of net investment in foreign
operations [abstract] |
||
Gains (losses) on hedges of net
investments in foreign operations, net of tax |
X duration, credit |
|
Reclassification adjustments on hedges of
net investments in foreign operations, net of tax |
(X) duration, debit |
|
Other comprehensive income, net of tax,
hedges of net investments in foreign operations |
X duration, credit |
IAS 1.91 aDisclosure,
|
Change in value of time value of options
[abstract] |
||
Gains (losses) on change in value of time
value of options, net of tax |
X duration, credit |
|
Reclassification adjustments on change in
value of time value of options, net of tax |
(X) duration, debit |
|
Other comprehensive income, net of tax,
change in value of time value of options |
X duration, credit |
|
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 |
X duration, credit |
|
Reclassification adjustments on change in
value of forward elements of forward contracts, net of tax |
(X) duration, debit |
|
Other comprehensive income, net of tax,
change in value of forward elements of forward contracts |
X duration, credit |
|
Change in value of foreign currency basis
spreads [abstract] |
||
Gains (losses) on change in value of
foreign currency basis spreads, net of tax |
X duration, credit |
|
Reclassification adjustments on change in
value of foreign currency basis spreads, net of tax |
(X) duration, debit |
|
Other comprehensive income, net of tax,
change in value of foreign currency basis spreads |
X duration, credit |
|
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 |
X duration, credit |
|
Reclassification adjustments on financial
assets measured at fair value through other comprehensive income, net of
tax |
(X) duration, debit |
|
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 |
(X) duration, debit |
|
Other comprehensive income, net of tax,
financial assets measured at fair value through other comprehensive
income |
X duration, credit |
|
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
|
X duration, credit |
Effective
2021-01-01 IFRS 17.80 bDisclosure, Effective
2021-01-01 IFRS 17.90Disclosure, Effective
2021-01-01 IAS 1.91 aDisclosure |
Reclassification adjustments on insurance
finance income (expenses) from insurance contracts issued excluded from
profit or loss, net of tax |
(X) duration, debit |
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 |
X duration, credit |
Effective
2021-01-01 IAS 1.91 aDisclosure, Effective
2021-01-01 IAS 1.7Disclosure, Effective
2021-01-01 IFRS 17.90Disclosure |
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 |
X duration, credit |
Effective
2021-01-01 IFRS 17.90Disclosure, Effective
2021-01-01 IFRS 17.82Disclosure, Effective
2021-01-01 IAS 1.91 aDisclosure |
Reclassification adjustments on finance
income (expenses) from reinsurance contracts held excluded from profit or
loss, net of tax |
(X) duration, debit |
Effective
2021-01-01 IFRS 17.B135 aDisclosure, Effective
2021-01-01 IAS 1.92Disclosure, Effective
2021-01-01 IFRS 17.82Disclosure, 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 |
X duration, credit |
Effective
2021-01-01 IAS 1.7Disclosure, Effective
2021-01-01 IFRS 17.90Disclosure, Effective
2021-01-01 IAS 1.91 aDisclosure, 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, net of tax
|
X duration, credit |
IAS 1.82ADisclosure |
Total other comprehensive income that
will be reclassified to profit or loss, net of tax |
X duration, credit |
IAS 1.IG6Example,
IAS 1.82AExample |
Total other comprehensive income |
X duration, credit |
IAS 1.81A bDisclosure,
IAS 1.91 aDisclosure,
IAS 1.106 d (ii)Disclosure,
IFRS 12.B12 b (viii)Disclosure |
Total comprehensive income |
X duration, credit |
IFRS 12.B12 b (ix)Disclosure,
IAS 1.81A cDisclosure,
IFRS 12.B10 bExample,
IFRS 1.24 bDisclosure,
IFRS 1.32 a (ii)Disclosure,
IAS 1.106 aDisclosure |
Comprehensive income attributable to
[abstract] |
||
Comprehensive income, attributable to
owners of parent |
X duration, credit |
IAS 1.106 aDisclosure,
IAS 1.81B b (ii)Disclosure |
Comprehensive income, attributable to
non-controlling interests |
X duration, credit |
IAS 1.106 aDisclosure,
IAS 1.81B b (i)Disclosure |
[420000]
Statement of comprehensive income, OCI components presented before tax
|
||
Statement of comprehensive income
[abstract] |
||
Profit (loss) |
X duration, credit |
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample,
IFRS 8.28 bDisclosure,
IFRS 8.23Disclosure, Effective on first application of
IFRS 9 IFRS 4.39L eExample,
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 12.B10 bExample,
IAS 1.106 d (i)Disclosure |
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 |
X duration, credit |
|
Other comprehensive income, before tax,
gains (losses) on revaluation |
X duration, credit |
IAS 1.7Disclosure,
IAS 1.91 bDisclosure |
Other comprehensive income, before tax,
gains (losses) on remeasurements of defined benefit plans |
X duration, credit |
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 |
X duration, credit |
|
Other comprehensive income, before tax,
gains (losses) on hedging instruments that hedge investments in equity
instruments |
X duration, credit |
|
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 |
X duration, credit |
Effective
2021-01-01 IAS 1.91 bDisclosure, Effective
2021-01-01 IAS 1.7Disclosure, 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
|
X duration, credit |
IAS 1.82ADisclosure |
Total other comprehensive income that
will not be reclassified to profit or loss, before tax |
X duration, credit |
IAS 1.82ACommon practice,
IAS 1.IG6Common 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 |
X duration, credit |
IAS 1.91 bDisclosure |
Reclassification adjustments on exchange
differences on translation, before tax |
(X) duration, debit |
IAS 1.92Disclosure,
IAS 21.48Disclosure |
Other comprehensive income, before tax,
exchange differences on translation |
X duration, credit |
IAS 1.7Disclosure,
IAS 1.91 bDisclosure |
Available-for-sale financial assets
[abstract] |
||
Gains (losses) on remeasuring
available-for-sale financial assets, before tax |
X duration, credit |
|
Reclassification adjustments on
available-for-sale financial assets, before tax |
(X) duration, debit |
|
Other comprehensive income, before tax,
available-for-sale financial assets |
X duration, credit |
|
Cash flow hedges [abstract] |
||
Gains (losses) on cash flow hedges,
before tax |
X duration, credit |
|
Reclassification adjustments on cash flow
hedges, before tax |
(X) duration, debit |
IAS 1.92Disclosure,
|
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 |
(X) duration, debit |
|
Other comprehensive income, before tax,
cash flow hedges |
X duration, credit |
IAS 1.91 bDisclosure,
IAS 1.7Disclosure |
Hedges of net investment in foreign
operations [abstract] |
||
Gains (losses) on hedges of net
investments in foreign operations, before tax |
X duration, credit |
IAS 1.91 bDisclosure,
|
Reclassification adjustments on hedges of
net investments in foreign operations, before tax |
(X) duration, debit |
|
Other comprehensive income, before tax,
hedges of net investments in foreign operations |
X duration, credit |
IAS 39.102 aDisclosure,
IAS 1.91 bDisclosure, |
Change in value of time value of options
[abstract] |
||
Gains (losses) on change in value of time
value of options, before tax |
X duration, credit |
|
Reclassification adjustments on change in
value of time value of options, before tax |
(X) duration, debit |
|
Other comprehensive income, before tax,
change in value of time value of options |
X duration, credit |
|
Change in value of forward elements of
forward contracts [abstract] |
||
Gains (losses) on change in value of
forward elements of forward contracts, before tax |
X duration, credit |
|
Reclassification adjustments on change in
value of forward elements of forward contracts, before tax |
(X) duration, debit |
|
Other comprehensive income, before tax,
change in value of forward elements of forward contracts |
X duration, credit |
|
Change in value of foreign currency basis
spreads [abstract] |
||
Gains (losses) on change in value of
foreign currency basis spreads, before tax |
X duration, credit |
|
Reclassification adjustments on change in
value of foreign currency basis spreads, before tax |
(X) duration, debit |
|
Other comprehensive income, before tax,
change in value of foreign currency basis spreads |
X duration, credit |
|
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 |
X duration, credit |
|
Reclassification adjustments on financial
assets measured at fair value through other comprehensive income, before
tax |
(X) duration, debit |
|
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 |
(X) duration, debit |
|
Other comprehensive income, before tax,
financial assets measured at fair value through other comprehensive
income |
X duration, credit |
|
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
|
X duration, credit |
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 |
(X) duration, debit |
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 |
X duration, credit |
Effective
2021-01-01 IAS 1.7Disclosure, Effective
2021-01-01 IFRS 17.90Disclosure, Effective
2021-01-01 IAS 1.91 bDisclosure |
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 |
X duration, credit |
Effective
2021-01-01 IAS 1.91 bDisclosure, Effective
2021-01-01 IFRS 17.90Disclosure, Effective
2021-01-01 IFRS 17.82Disclosure |
Reclassification adjustments on finance
income (expenses) from reinsurance contracts held excluded from profit or
loss, before tax |
(X) duration, debit |
Effective
2021-01-01 IFRS 17.91 aDisclosure, Effective
2021-01-01 IAS 1.92Disclosure, Effective
2021-01-01 IFRS 17.82Disclosure, Effective
2021-01-01 IFRS 17.B135 aDisclosure |
Other comprehensive income, before tax,
finance income (expenses) from reinsurance contracts held excluded from
profit or loss |
X duration, credit |
Effective
2021-01-01 IFRS 17.82Disclosure, Effective
2021-01-01 IAS 1.7Disclosure, Effective
2021-01-01 IFRS 17.90Disclosure, Effective
2021-01-01 IAS 1.91 bDisclosure |
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
|
X duration, credit |
IAS 1.82ADisclosure |
Total other comprehensive income that
will be reclassified to profit or loss, before tax |
X duration, credit |
IAS 1.82ACommon practice,
IAS 1.IG6Common practice |
Total other comprehensive income, before
tax |
X duration, credit |
IAS 1.91 bDisclosure |
Income tax relating to components of
other comprehensive income that will not be reclassified to profit or loss
[abstract] |
||
Income tax relating to investments in
equity instruments included in other comprehensive income |
(X) duration, debit |
|
Income tax relating to changes in
revaluation surplus included in other comprehensive income |
(X) duration, debit |
IAS 1.90Disclosure,
IAS 12.81 abDisclosure |
Income tax relating to remeasurements of
defined benefit plans included in other comprehensive income |
(X) duration, debit |
IAS 1.90Disclosure,
IAS 12.81 abDisclosure |
Income tax relating to changes in fair
value of financial liability attributable to change in credit risk of
liability included in other comprehensive income
|
(X) duration, debit |
|
Income tax relating to hedges of
investments in equity instruments included in other comprehensive
income |
(X) duration, debit |
|
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 |
(X) duration, debit |
Effective
2021-01-01 IFRS 17.90Disclosure, Effective
2021-01-01 IAS 1.90Disclosure, Effective
2021-01-01 IAS 12.81 abDisclosure |
Aggregated income tax relating to
components of other comprehensive income that will not be reclassified to
profit or loss |
(X) duration, debit |
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 |
(X) duration, debit |
IAS 1.91Disclosure |
Income tax relating to components of
other comprehensive income that will be reclassified to profit or loss
[abstract] |
||
|
(X) duration, debit |
IAS 1.90Disclosure,
IAS 12.81 abDisclosure |
Income tax relating to available-for-sale
financial assets included in other comprehensive income |
(X) duration, debit |
|
Income tax relating to cash flow hedges
included in other comprehensive income |
(X) duration, debit |
IAS 1.90Disclosure,
IAS 12.81 abDisclosure |
Income tax relating to hedges of net
investments in foreign operations included in other comprehensive
income |
(X) duration, debit |
IAS 12.81 abDisclosure,
IAS 1.90Disclosure |
Income tax relating to change in value of
time value of options included in other comprehensive income |
(X) duration, debit |
|
Income tax relating to change in value of
forward elements of forward contracts included in other comprehensive
income |
(X) duration, debit |
|
Income tax relating to change in value of
foreign currency basis spreads included in other comprehensive
income |
(X) duration, debit |
|
Income tax relating to financial assets
measured at fair value through other comprehensive income included in
other comprehensive income |
(X) duration, debit |
|
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 |
(X) duration, debit |
Effective
2021-01-01 IAS 12.81 abDisclosure, Effective
2021-01-01 IAS 1.90Disclosure, Effective
2021-01-01 IFRS 17.90Disclosure |
Income tax relating to finance income
(expenses) from reinsurance contracts held included in other comprehensive
income |
(X) duration, debit |
Effective
2021-01-01 IFRS 17.82Disclosure, 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 be reclassified to
profit or loss |
(X) duration, debit |
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
|
(X) duration, debit |
IAS 1.91Disclosure |
Total other comprehensive income |
X duration, credit |
IAS 1.81A bDisclosure,
IAS 1.91 aDisclosure,
IAS 1.106 d (ii)Disclosure,
IFRS 12.B12 b (viii)Disclosure |
Total comprehensive income |
X duration, credit |
IFRS 12.B12 b (ix)Disclosure,
IAS 1.81A cDisclosure,
IFRS 12.B10 bExample,
IFRS 1.24 bDisclosure,
IFRS 1.32 a (ii)Disclosure,
IAS 1.106 aDisclosure |
Comprehensive income attributable to
[abstract] |
||
Comprehensive income, attributable to
owners of parent |
X duration, credit |
IAS 1.106 aDisclosure,
IAS 1.81B b (ii)Disclosure |
Comprehensive income, attributable to
non-controlling interests |
X duration, credit |
IAS 1.106 aDisclosure,
IAS 1.81B b (i)Disclosure |
[510000]
Statement of cash flows, direct method |
||
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 |
X duration, debit |
IAS 7.14 aExample |
Receipts from royalties, fees,
commissions and other revenue |
X duration, debit |
IAS 7.14 bExample |
Receipts from contracts held for dealing
or trading purposes |
X duration, debit |
IAS 7.14 gExample |
Receipts from premiums and claims,
annuities and other policy benefits |
X duration, debit |
Expiry date
2021-01-01 IAS 7.14 eExample |
Receipts from rents and subsequent sales
of assets held for rental to others and subsequently held for
sale |
X duration, debit |
IAS 7.14Example |
Other cash receipts from operating
activities |
X duration, debit |
IAS 7.14Example |
Classes of cash payments from operating
activities [abstract] |
||
Payments to suppliers for goods and
services |
(X) duration, credit |
IAS 7.14 cExample |
Payments from contracts held for dealing
or trading purpose |
(X) duration, credit |
IAS 7.14 gExample |
Payments to and on behalf of
employees |
(X) duration, credit |
IAS 7.14 dExample |
Payments for premiums and claims,
annuities and other policy benefits |
(X) duration, credit |
Expiry date
2021-01-01 IAS 7.14 eExample |
Payments to manufacture or acquire assets
held for rental to others and subsequently held for sale |
(X) duration, credit |
IAS 7.14Example |
Other cash payments from operating
activities |
(X) duration, credit |
IAS 7.14Example |
Net cash flows from (used in)
operations |
X duration |
IAS 7.20Example,
IAS 7 - A Statement of cash flows for an entity other than
a financial institutionExample |
Dividends paid |
(X) duration, credit |
IAS 7.31Disclosure |
Dividends received |
X duration, debit |
IAS 7.31Disclosure |
Interest paid |
(X) duration, credit |
IAS 7.31Disclosure |
Interest received |
X duration, debit |
IAS 7.31Disclosure |
Income taxes refund (paid) |
(X) duration, credit |
IAS 7.35Disclosure,
IAS 7.14 fExample |
Other inflows (outflows) of cash |
X duration, debit |
IAS 7.14Disclosure |
Net cash flows from (used in) operating
activities |
X duration |
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 |
X duration, debit |
IAS 7.39Disclosure |
Cash flows used in obtaining control of
subsidiaries or other businesses |
(X) duration, credit |
IAS 7.39Disclosure |
Other cash receipts from sales of equity
or debt instruments of other entities |
X duration, debit |
IAS 7.16 dExample |
Other cash payments to acquire equity or
debt instruments of other entities |
(X) duration, credit |
IAS 7.16 cExample |
Other cash receipts from sales of
interests in joint ventures |
X duration, debit |
IAS 7.16 dExample |
Other cash payments to acquire interests
in joint ventures |
(X) duration, credit |
IAS 7.16 cExample |
Proceeds from sales of property, plant
and equipment |
X duration, debit |
IAS 7.16 bExample |
Purchase of property, plant and
equipment |
(X) duration, credit |
IAS 7.16 aExample |
Proceeds from sales of intangible
assets |
X duration, debit |
IAS 7.16 bExample |
Purchase of intangible assets |
(X) duration, credit |
IAS 7.16 aExample |
Proceeds from sales of other long-term
assets |
X duration, debit |
IAS 7.16 bExample |
Purchase of other long-term
assets |
(X) duration, credit |
IAS 7.16 aExample |
Proceeds from government grants |
X duration, debit |
IAS 20.28Common
practice |
Cash advances and loans made to other
parties |
(X) duration, credit |
IAS 7.16 eExample |
Cash receipts from repayment of advances
and loans made to other parties |
X duration, debit |
IAS 7.16 fExample |
Cash payments for futures contracts,
forward contracts, option contracts and swap contracts |
(X) duration, credit |
IAS 7.16 gExample |
Cash receipts from futures contracts,
forward contracts, option contracts and swap contracts |
X duration, debit |
IAS 7.16 hExample |
Dividends received |
X duration, debit |
IAS 7.31Disclosure |
Interest paid |
(X) duration, credit |
IAS 7.31Disclosure |
Interest received |
X duration, debit |
IAS 7.31Disclosure |
Income taxes refund (paid) |
(X) duration, credit |
IAS 7.14 fExample,
IAS 7.35Disclosure |
Other inflows (outflows) of cash |
X duration, debit |
IAS 7.21Disclosure |
Net cash flows from (used in) investing
activities |
X duration, debit |
IAS 7.10Disclosure,
IAS 7.50 dDisclosure |
Cash flows from (used in) financing
activities [abstract] |
||
Proceeds from changes in ownership
interests in subsidiaries that do not result in loss of control |
X duration, debit |
IAS 7.42BDisclosure,
IAS 7.42ADisclosure |
Payments from changes in ownership
interests in subsidiaries that do not result in loss of control |
(X) duration, credit |
IAS 7.42ADisclosure,
IAS 7.42BDisclosure |
Proceeds from issuing shares |
X duration, debit |
IAS 7.17 aExample |
Proceeds from issuing other equity
instruments |
X duration, debit |
IAS 7.17 aExample |
Payments to acquire or redeem entity's
shares |
(X) duration, credit |
IAS 7.17 bExample |
Payments of other equity
instruments |
(X) duration, credit |
IAS 7.17Common
practice |
Proceeds from borrowings |
X duration, debit |
IAS 7.17 cExample |
Repayments of borrowings |
(X) duration, credit |
IAS 7.17 dExample |
Payments of finance lease
liabilities |
(X) duration, credit |
Expiry date
2019-01-01 IAS 7.17 eExample |
Payments of lease liabilities |
(X) duration, credit |
Effective
2019-01-01 IAS 7.17 eExample |
Proceeds from government grants |
X duration, debit |
IAS 20.28Common
practice |
Dividends paid |
(X) duration, credit |
IAS 7.31Disclosure |
Interest paid |
(X) duration, credit |
IAS 7.31Disclosure |
Income taxes refund (paid) |
(X) duration, credit |
IAS 7.14 fExample,
IAS 7.35Disclosure |
Other inflows (outflows) of cash |
X duration, debit |
IAS 7.21Disclosure |
Net cash flows from (used in) financing
activities |
X duration, debit |
IAS 7.50 dDisclosure,
IAS 7.10Disclosure |
Net increase (decrease) in cash and cash
equivalents before effect of exchange rate changes |
X duration, debit |
IAS 7.45Disclosure |
Effect of exchange rate changes on cash
and cash equivalents [abstract] |
||
Effect of exchange rate changes on cash
and cash equivalents |
X duration, debit |
IAS 7.25Disclosure,
IAS 7.28Disclosure |
Net increase (decrease) in cash and cash
equivalents |
X duration, debit |
IAS 7.45Disclosure |
Cash and cash equivalents at beginning of
period |
X instant, debit |
IAS 1.54 iDisclosure,
IFRS 12.B13 aDisclosure,
IAS 7.45Disclosure |
Cash and cash equivalents at end of
period |
X instant, debit |
IAS 1.54 iDisclosure,
IFRS 12.B13 aDisclosure,
IAS 7.45Disclosure |
[520000]
Statement of cash flows, indirect method |
||
Statement of cash flows
[abstract] |
||
Cash flows from (used in) operating
activities [abstract] |
||
Profit (loss) |
X duration, credit |
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample,
IFRS 8.28 bDisclosure,
IFRS 8.23Disclosure, Effective on first application of
IFRS 9 IFRS 4.39L eExample,
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 12.B10 bExample,
IAS 1.106 d (i)Disclosure |
Adjustments to reconcile profit (loss)
[abstract] |
||
Adjustments for income tax
expense |
X duration, debit |
IAS 7.35Disclosure |
Adjustments for finance costs |
X duration, debit |
IAS 7.20 cCommon
practice |
Adjustments for decrease (increase) in
inventories |
X duration, debit |
IAS 7.20 aCommon
practice |
Adjustments for decrease (increase) in
trade accounts receivable |
X duration, debit |
IAS 7.20 aCommon
practice |
Adjustments for decrease (increase) in
other operating receivables |
X duration, debit |
IAS 7.20 aCommon
practice |
Adjustments for increase (decrease) in
trade accounts payable |
X duration, debit |
IAS 7.20 aCommon
practice |
Adjustments for increase (decrease) in
other operating payables |
X duration, debit |
IAS 7.20 aCommon
practice |
Adjustments for depreciation and
amortisation expense |
X duration, debit |
IAS 7.20 bCommon
practice |
Adjustments for impairment loss (reversal
of impairment loss) recognised in profit or loss |
X duration, debit |
IAS 7.20 bCommon
practice |
Adjustments for provisions |
X duration, debit |
IAS 7.20 bCommon
practice |
Adjustments for unrealised foreign
exchange losses (gains) |
X duration, debit |
IAS 7.20 bCommon
practice |
Adjustments for share-based
payments |
X duration, debit |
IAS 7.20 bCommon
practice |
Adjustments for fair value losses
(gains) |
X duration, debit |
IAS 7.20 bCommon
practice |
Adjustments for undistributed profits of
associates |
(X) duration, credit |
IAS 7.20 bCommon
practice |
Other adjustments for non-cash
items |
X duration, debit |
IAS 7.20 bCommon
practice |
Adjustments for losses (gains) on
disposal of non-current assets |
X duration, debit |
IAS 7.14Common
practice |
Other adjustments for which cash effects
are investing or financing cash flow |
X duration, debit |
IAS 7.20 cCommon
practice |
Other adjustments to reconcile profit
(loss) |
X duration, debit |
IAS 7.20Disclosure |
Total adjustments to reconcile profit
(loss) |
X duration, debit |
IAS 7.20Disclosure |
Net cash flows from (used in)
operations |
X duration |
IAS 7.20Example,
IAS 7 - A Statement of cash flows for an entity other than
a financial institutionExample |
Dividends paid |
(X) duration, credit |
IAS 7.31Disclosure |
Dividends received |
X duration, debit |
IAS 7.31Disclosure |
Interest paid |
(X) duration, credit |
IAS 7.31Disclosure |
Interest received |
X duration, debit |
IAS 7.31Disclosure |
Income taxes refund (paid) |
(X) duration, credit |
IAS 7.35Disclosure,
IAS 7.14 fExample |
Other inflows (outflows) of cash |
X duration, debit |
IAS 7.14Disclosure |
Net cash flows from (used in) operating
activities |
X duration |
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 |
X duration, debit |
IAS 7.39Disclosure |
Cash flows used in obtaining control of
subsidiaries or other businesses |
(X) duration, credit |
IAS 7.39Disclosure |
Other cash receipts from sales of equity
or debt instruments of other entities |
X duration, debit |
IAS 7.16 dExample |
Other cash payments to acquire equity or
debt instruments of other entities |
(X) duration, credit |
IAS 7.16 cExample |
Other cash receipts from sales of
interests in joint ventures |
X duration, debit |
IAS 7.16 dExample |
Other cash payments to acquire interests
in joint ventures |
(X) duration, credit |
IAS 7.16 cExample |
Proceeds from sales of property, plant
and equipment |
X duration, debit |
IAS 7.16 bExample |
Purchase of property, plant and
equipment |
(X) duration, credit |
IAS 7.16 aExample |
Proceeds from sales of intangible
assets |
X duration, debit |
IAS 7.16 bExample |
Purchase of intangible assets |
(X) duration, credit |
IAS 7.16 aExample |
Proceeds from sales of other long-term
assets |
X duration, debit |
IAS 7.16 bExample |
Purchase of other long-term
assets |
(X) duration, credit |
IAS 7.16 aExample |
Proceeds from government grants |
X duration, debit |
IAS 20.28Common
practice |
Cash advances and loans made to other
parties |
(X) duration, credit |
IAS 7.16 eExample |
Cash receipts from repayment of advances
and loans made to other parties |
X duration, debit |
IAS 7.16 fExample |
Cash payments for futures contracts,
forward contracts, option contracts and swap contracts |
(X) duration, credit |
IAS 7.16 gExample |
Cash receipts from futures contracts,
forward contracts, option contracts and swap contracts |
X duration, debit |
IAS 7.16 hExample |
Dividends received |
X duration, debit |
IAS 7.31Disclosure |
Interest paid |
(X) duration, credit |
IAS 7.31Disclosure |
Interest received |
X duration, debit |
IAS 7.31Disclosure |
Income taxes refund (paid) |
(X) duration, credit |
IAS 7.14 fExample,
IAS 7.35Disclosure |
Other inflows (outflows) of cash |
X duration, debit |
IAS 7.21Disclosure |
Net cash flows from (used in) investing
activities |
X duration, debit |
IAS 7.10Disclosure,
IAS 7.50 dDisclosure |
Cash flows from (used in) financing
activities [abstract] |
||
Proceeds from changes in ownership
interests in subsidiaries that do not result in loss of control |
X duration, debit |
IAS 7.42BDisclosure,
IAS 7.42ADisclosure |
Payments from changes in ownership
interests in subsidiaries that do not result in loss of control |
(X) duration, credit |
IAS 7.42ADisclosure,
IAS 7.42BDisclosure |
Proceeds from issuing shares |
X duration, debit |
IAS 7.17 aExample |
Proceeds from issuing other equity
instruments |
X duration, debit |
IAS 7.17 aExample |
Payments to acquire or redeem entity's
shares |
(X) duration, credit |
IAS 7.17 bExample |
Payments of other equity
instruments |
(X) duration, credit |
IAS 7.17Common
practice |
Proceeds from borrowings |
X duration, debit |
IAS 7.17 cExample |
Repayments of borrowings |
(X) duration, credit |
IAS 7.17 dExample |
Payments of finance lease
liabilities |
(X) duration, credit |
Expiry date
2019-01-01 IAS 7.17 eExample |
Payments of lease liabilities |
(X) duration, credit |
Effective
2019-01-01 IAS 7.17 eExample |
Proceeds from government grants |
X duration, debit |
IAS 20.28Common
practice |
Dividends paid |
(X) duration, credit |
IAS 7.31Disclosure |
Interest paid |
(X) duration, credit |
IAS 7.31Disclosure |
Income taxes refund (paid) |
(X) duration, credit |
IAS 7.14 fExample,
IAS 7.35Disclosure |
Other inflows (outflows) of cash |
X duration, debit |
IAS 7.21Disclosure |
Net cash flows from (used in) financing
activities |
X duration, debit |
IAS 7.50 dDisclosure,
IAS 7.10Disclosure |
Net increase (decrease) in cash and cash
equivalents before effect of exchange rate changes |
X duration, debit |
IAS 7.45Disclosure |
Effect of exchange rate changes on cash
and cash equivalents [abstract] |
||
Effect of exchange rate changes on cash
and cash equivalents |
X duration, debit |
IAS 7.25Disclosure,
IAS 7.28Disclosure |
Net increase (decrease) in cash and cash
equivalents |
X duration, debit |
IAS 7.45Disclosure |
Cash and cash equivalents at beginning of
period |
X instant, debit |
IAS 1.54 iDisclosure,
IFRS 12.B13 aDisclosure,
IAS 7.45Disclosure |
Cash and cash equivalents at end of
period |
X instant, debit |
IAS 1.54 iDisclosure,
IFRS 12.B13 aDisclosure,
IAS 7.45Disclosure |
[610000]
Statement of changes in equity |
||
Statement of changes in equity
[abstract] |
||
Statement of changes in equity
[table] |
table |
IAS 1.106Disclosure |
Components of equity [axis] |
axis |
IAS 1.106Disclosure |
Equity [member] |
member [default] |
IAS 1.106Disclosure |
Equity attributable to owners of parent
[member] |
member |
IAS 1.106Disclosure |
Issued capital [member] |
member |
IAS 1.106Disclosure |
Share premium [member] |
member |
IAS 1.106Disclosure |
Treasury shares [member] |
member |
IAS 1.106Disclosure |
Other equity interest [member] |
member |
IAS 1.106Disclosure |
Other reserves [member] |
member |
IAS 1.106Disclosure,
IAS 1.79 bDisclosure |
Revaluation surplus [member] |
member |
IAS 1.108Example,
IFRS 1.IG10Disclosure,
IAS 16.39Disclosure |
Reserve of exchange differences on
translation [member] |
member |
IAS 1.108Example,
IAS 21.52 bDisclosure |
Reserve of cash flow hedges
[member] |
member |
IAS 1.108Example,
|
Reserve of gains and losses on hedging
instruments that hedge investments in equity instruments [member] |
member |
|
Reserve of change in value of time value
of options [member] |
member |
|
Reserve of change in value of forward
elements of forward contracts [member] |
member |
|
Reserve of change in value of foreign
currency basis spreads [member] |
member |
|
Reserve of gains and losses on financial
assets measured at fair value through other comprehensive income
[member] |
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]
|
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]
|
member |
Effective
2021-01-01 IAS 1.108Example |
Reserve of finance income (expenses)
from reinsurance contracts held excluded from profit or loss
[member] |
member |
Effective
2021-01-01 IAS 1.108Example |
Reserve of gains and losses on
remeasuring available-for-sale financial assets [member] |
member |
|
Reserve of share-based payments
[member] |
member |
IAS 1.108Example |
Reserve of remeasurements of defined
benefit plans [member] |
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]
|
member |
IFRS 5.38Disclosure,
IFRS 5 - Example 12Example |
Reserve of gains and losses from
investments in equity instruments [member] |
member |
|
Reserve of change in fair value of
financial liability attributable to change in credit risk of liability
[member] |
member |
|
Reserve for catastrophe
[member] |
member |
Expiry date
2021-01-01 IAS 1.108Example, Expiry date
2021-01-01 IFRS 4.IG58Disclosure |
Reserve for equalisation
[member] |
member |
Expiry date
2021-01-01 IAS 1.108Example, Expiry date
2021-01-01 IFRS 4.IG58Disclosure |
Reserve of discretionary participation
features [member] |
member |
Expiry date
2021-01-01 IFRS 4.IG22 fDisclosure, Expiry date
2021-01-01 IAS 1.108Example, Expiry date
2021-01-01 IFRS 4.34 bDisclosure |
Retained earnings [member] |
member |
IAS 1.106Disclosure,
IAS 1.108Example |
Non-controlling interests
[member] |
member |
IAS 1.106Disclosure |
Retrospective application and
retrospective restatement [axis] |
axis |
IAS 1.106 bDisclosure,
IAS 8.49 b (i)Disclosure,
IAS 8.29 c (i)Disclosure,
IAS 8.28 f (i)Disclosure |
Currently stated [member] |
member [default] |
IAS 8.28 f (i)Disclosure,
Effective 2021-01-01 IFRS 17.113 bDisclosure,
IAS 1.20 dCommon practice,
IAS 8.29 c (i)Disclosure,
IAS 8.49 b (i)Disclosure,
IAS 1.106 bDisclosure |
Previously stated [member] |
member |
IAS 8.29 c (i)Disclosure,
IAS 8.49 b (i)Disclosure,
IAS 1.106 bDisclosure,
IAS 8.28 f (i)Disclosure |
Increase (decrease) due to changes in
accounting policy and corrections of prior period errors [member] |
member |
IAS 8.49 b (i)Disclosure,
IAS 8.29 c (i)Disclosure,
IAS 1.106 bDisclosure,
IAS 8.28 f (i)Disclosure |
Increase (decrease) due to changes in
accounting policy [member] |
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] |
member |
IAS 8.28 gDisclosure,
IAS 8.28 f (i)Disclosure |
Increase (decrease) due to voluntary
changes in accounting policy [member] |
member |
IAS 8.29 c (i)Disclosure,
IAS 8.29 dDisclosure |
Increase (decrease) due to corrections
of prior period errors [member] |
member |
IAS 8.49 cDisclosure,
IAS 8.49 b (i)Disclosure |
Statement of changes in equity [line
items] |
line items | |
Equity at beginning of period |
X instant, credit |
IFRS 1.24 aDisclosure,
IFRS 13.93 aDisclosure,
IFRS 1.32 a (i)Disclosure,
IAS 1.55Disclosure,
IAS 1.78 eDisclosure,
IFRS 13.93 bDisclosure,
IFRS 13.93 eDisclosure |
Changes in equity [abstract] |
||
Comprehensive income [abstract] |
||
Profit (loss) |
X duration, credit |
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample,
IFRS 8.28 bDisclosure,
IFRS 8.23Disclosure, Effective on first application of
IFRS 9 IFRS 4.39L eExample,
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 12.B10 bExample,
IAS 1.106 d (i)Disclosure |
Other comprehensive income |
X duration, credit |
IAS 1.81A bDisclosure,
IAS 1.91 aDisclosure,
IAS 1.106 d (ii)Disclosure,
IFRS 12.B12 b (viii)Disclosure |
Total comprehensive income |
X duration, credit |
IFRS 12.B12 b (ix)Disclosure,
IAS 1.81A cDisclosure,
IFRS 12.B10 bExample,
IFRS 1.24 bDisclosure,
IFRS 1.32 a (ii)Disclosure,
IAS 1.106 aDisclosure |
Issue of equity |
X duration, credit |
IAS 1.106 d (iii)Disclosure |
Dividends recognised as distributions to
owners |
(X) duration, debit |
IAS 1.107Disclosure |
Increase through other contributions by
owners, equity |
X duration, credit |
IAS 1.106 d (iii)Disclosure |
Decrease through other distributions to
owners, equity |
(X) duration, debit |
IAS 1.106 d (iii)Disclosure |
Increase (decrease) through other
changes, equity |
X duration, credit |
IAS 1.106 dDisclosure |
Increase (decrease) through treasury
share transactions, equity |
X duration, credit |
IAS 1.106 dDisclosure |
Increase (decrease) through changes in
ownership interests in subsidiaries that do not result in loss of control,
equity |
X duration, credit |
IAS 1.106 d (iii)Disclosure |
Increase (decrease) through share-based
payment transactions, equity |
X duration, credit |
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 |
(X) duration, debit |
|
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
|
(X) duration, debit |
|
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 |
(X) duration, debit |
|
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
|
(X) duration, debit |
|
Total increase (decrease) in
equity |
X duration, credit |
IAS 1.106 dDisclosure |
Equity at end of period |
X instant, credit |
IFRS 1.24 aDisclosure,
IFRS 13.93 aDisclosure,
IFRS 1.32 a (i)Disclosure,
IAS 1.55Disclosure,
IAS 1.78 eDisclosure,
IFRS 13.93 bDisclosure,
IFRS 13.93 eDisclosure |
[710000]
Statement of changes in net assets available for benefits
|
||
Statement of changes in net assets
available for benefits [abstract] |
||
Assets of benefit plan |
X instant, debit |
IAS 26.35 a (i)Disclosure |
Description of basis of valuation of
assets available for benefits |
text |
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
|
text |
IAS 26.35 a (iii)Disclosure |
Explanation of details of any investment
in employer |
text |
IAS 26.35 a (iv)Disclosure |
Liabilities other than actuarial present
value of promised retirement benefits |
X instant, credit |
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 |
X instant, credit |
IAS 26.35 aDisclosure |
Changes in net assets available for
benefits [abstract] |
||
Employer contributions |
X duration, credit |
IAS 26.35 b (i)Disclosure |
Employee contributions |
X duration, credit |
IAS 26.35 b (ii)Disclosure |
Investment income |
X duration, credit |
IAS 26.35 b (iii)Disclosure,
IAS 1.85Common practice |
Other income |
X duration, credit |
IAS 26.35 b (iv)Disclosure,
IAS 1.103Example,
IAS 1.102Example |
Benefits paid or payable |
(X) duration, debit |
IAS 26.35 b (v)Disclosure |
Administrative expenses |
(X) duration, debit |
IAS 1.103Example,
IAS 1.99Disclosure,
IAS 26.35 b (vi)Disclosure |
Other expense |
(X) duration, debit |
IAS 1.103Example,
IAS 1.99Disclosure,
IAS 26.35 b (vii)Disclosure |
Tax income (expense) |
(X) duration, debit |
IAS 26.35 b (viii)Disclosure,
IAS 12.81 c (i)Disclosure,
IAS 12.81 c (ii)Disclosure,
IFRS 12.B13 gDisclosure,
IAS 12.79Disclosure,
IAS 1.82 dDisclosure,
IFRS 8.23 hDisclosure |
Profit (loss) on disposal of investments
and changes in value of investments |
X duration, credit |
IAS 26.35 b (ix)Disclosure |
Transfers from (to) other retirement
benefit plans |
X duration, credit |
IAS 26.35 b (x)Disclosure |
Total increase (decrease) in net assets
available for benefits |
X duration, credit |
IAS 26.35 bDisclosure |
Net assets available for benefits at end
of period |
X instant, credit |
IAS 26.35 aDisclosure |
Description of funding policy |
text |
IAS 26.35 cDisclosure |
Actuarial present value of promised
retirement benefits |
X instant, credit |
IAS 26.35 dDisclosure |
Description of significant actuarial
assumptions made and method used to calculate actuarial present value of
promised retirement benefits |
text |
IAS 26.35 eDisclosure |
Description of retirement benefit
plan |
text |
IAS 26.36Disclosure |
Names of employers and employee groups
covered |
text |
IAS 26.36 aDisclosure |
Number of participants of retirement
benefit plan receiving benefits |
X.XX |
IAS 26.36 bDisclosure |
Number of other participants of
retirement benefit plan |
X.XX |
IAS 26.36 bDisclosure |
Description of type of retirement benefit
plan |
text |
IAS 26.36 cDisclosure |
Explanation of whether participants
contribute to retirement benefit plan |
text |
IAS 26.36 dDisclosure |
Description of retirement benefits
promised to participants |
text |
IAS 26.36 eDisclosure |
Description of any retirement benefit
plan termination terms |
text |
IAS 26.36 fDisclosure |
Explanation of changes in description of
retirement benefit plan |
text |
IAS 26.36 gDisclosure |
[800100]
Notes - Subclassifications of assets, liabilities and equities
|
||
Subclassifications of assets, liabilities
and equities [abstract] |
||
Property, plant and equipment
[abstract] |
||
Land and buildings [abstract] |
||
Land |
X instant, debit |
IAS 16.37 aExample |
Buildings |
X instant, debit |
IAS 16.37Common
practice |
Total land and buildings |
X instant, debit |
IAS 16.37 bExample |
Machinery |
X instant, debit |
IAS 16.37 cExample |
Vehicles [abstract] |
||
Ships |
X instant, debit |
IAS 16.37 dExample |
Aircraft |
X instant, debit |
IAS 16.37 eExample |
Motor vehicles |
X instant, debit |
IAS 16.37 fExample |
Total vehicles |
X instant, debit |
IAS 16.37Common
practice |
Fixtures and fittings |
X instant, debit |
IAS 16.37 gExample |
Office equipment |
X instant, debit |
IAS 16.37 hExample |
Bearer plants |
X instant, debit |
IAS 16.37 iExample |
Tangible exploration and evaluation
assets |
X instant, debit |
IFRS 6.25Disclosure |
Mining assets |
X instant, debit |
IAS 16.37Common
practice |
Oil and gas assets |
X instant, debit |
IAS 16.37Common
practice |
Construction in progress |
X instant, debit |
IAS 16.37Common
practice |
Owner-occupied property measured using
investment property fair value model |
X instant, debit |
Effective
2021-01-01 IAS 16.29BDisclosure |
Other property, plant and
equipment |
X instant, debit |
IAS 16.37Common
practice |
Total property, plant and
equipment |
X instant, debit |
IAS 16.73 eDisclosure,
IAS 1.54 aDisclosure |
Intangible assets and goodwill
[abstract] |
||
Intangible assets other than goodwill
[abstract] |
||
Brand names |
X instant, debit |
IAS 38.119 aExample |
Intangible exploration and evaluation
assets |
X instant, debit |
IAS 38.119Common practice,
IFRS 6.25Disclosure |
Mastheads and publishing titles |
X instant, debit |
IAS 38.119 bExample |
Computer software |
X instant, debit |
IAS 38.119 cExample |
Licences and franchises |
X instant, debit |
IAS 38.119 dExample |
Copyrights, patents and other industrial
property rights, service and operating rights |
X instant, debit |
IAS 38.119 eExample |
Recipes, formulae, models, designs and
prototypes |
X instant, debit |
IAS 38.119 fExample |
Intangible assets under
development |
X instant, debit |
IAS 38.119 gExample |
Other intangible assets |
X instant, debit |
IAS 38.119Common
practice |
Total intangible assets other than
goodwill |
X instant, debit |
IAS 1.54 cDisclosure,
IAS 38.118 eDisclosure |
Goodwill |
X instant, debit |
IAS 36.135 aDisclosure,
IAS 36.134 aDisclosure,
IFRS 3.B67 dDisclosure,
IAS 1.54 cDisclosure |
Total intangible assets and
goodwill |
X instant, debit |
IAS 1.55Common
practice |
Investment property [abstract] |
||
Investment property completed |
X instant, debit |
IAS 1.112 cCommon
practice |
Investment property under construction or
development |
X instant, debit |
IAS 1.112 cCommon
practice |
Total investment property |
X instant, debit |
IAS 1.54 bDisclosure,
IAS 40.79 dDisclosure,
IAS 40.76Disclosure |
Investments in subsidiaries, joint
ventures and associates [abstract] |
||
Investments in subsidiaries |
X instant, debit |
IAS 27.10Disclosure |
Investments in joint ventures |
X instant, debit |
IAS 27.10Disclosure |
Investments in associates |
X instant, debit |
IAS 27.10Disclosure |
Total investments in subsidiaries, joint
ventures and associates |
X instant, debit |
|
Investments accounted for using equity
method [abstract] |
||
Investments in associates accounted for
using equity method |
X instant, debit |
IAS 1.55Common
practice |
Investments in joint ventures accounted
for using equity method |
X instant, debit |
IAS 1.55Common
practice |
Total investments accounted for using
equity method |
X instant, debit |
IFRS 12.B16Disclosure,
IAS 1.54 eDisclosure,
IFRS 8.24 aDisclosure |
Trade and other non-current receivables
[abstract] |
||
Non-current trade receivables |
X instant, debit |
IAS 1.78 bExample |
Non-current receivables due from related
parties |
X instant, debit |
IAS 1.78 bExample |
Non-current receivables due from
associates |
X instant, debit |
IAS 1.78 bCommon
practice |
Non-current receivables due from joint
ventures |
X instant, debit |
IAS 1.78 bCommon
practice |
Non-current prepayments and non-current
accrued income [abstract] |
||
Non-current prepayments |
X instant, debit |
IAS 1.78 bExample |
Non-current lease prepayments |
X instant, debit |
IAS 1.55Common
practice |
Non-current accrued income |
X instant, debit |
IAS 1.112 cCommon
practice |
Total non-current prepayments and
non-current accrued income |
X instant, debit |
IAS 1.112 cCommon
practice |
Non-current receivables from taxes other
than income tax |
X instant, debit |
IAS 1.78 bCommon
practice |
Non-current value added tax
receivables |
X instant, debit |
IAS 1.78 bCommon
practice |
Non-current receivables from sale of
properties |
X instant, debit |
IAS 1.78 bCommon
practice |
Non-current receivables from rental of
properties |
X instant, debit |
IAS 1.78 bCommon
practice |
Other non-current receivables |
X instant, debit |
IAS 1.78 bExample |
Total trade and other non-current
receivables |
X instant, debit |
IAS 1.54 hDisclosure,
IAS 1.78 bDisclosure |
Miscellaneous non-current assets
[abstract] |
||
Non-current net defined benefit
asset |
X instant, debit |
IAS 1.55Common
practice |
Non-current restricted cash and cash
equivalents |
X instant, debit |
IAS 1.55Common
practice |
Non-current derivative financial
assets |
X instant, debit |
IAS 1.55Common
practice |
Non-current finance lease
receivables |
X instant, debit |
IAS 1.55Common
practice |
Non-current interest receivable |
X instant, debit |
IAS 1.112 cCommon
practice |
Non-current programming assets |
X instant, debit |
IAS 1.55Common
practice |
Non-current investments other than
investments accounted for using equity method |
X instant, debit |
IAS 1.55Common
practice |
Long-term deposits |
X instant, debit |
IAS 1.55Common
practice |
Other non-current assets |
X instant, debit |
IAS 1.55Common
practice |
Investments in joint ventures accounted
for using equity method |
X instant, debit |
IAS 1.55Common
practice |
Investments in associates accounted for
using equity method |
X instant, debit |
IAS 1.55Common
practice |
Trade and other current receivables
[abstract] |
||
Current trade receivables |
X instant, debit |
IAS 1.78 bExample,
IAS 1.68Example |
Current receivables due from related
parties |
X instant, debit |
IAS 1.78 bExample |
Current receivables due from
associates |
X instant, debit |
IAS 1.78 bCommon
practice |
Current receivables due from joint
ventures |
X instant, debit |
IAS 1.78 bCommon
practice |
Current prepayments and current accrued
income [abstract] |
||
Current prepayments [abstract] |
||
Current advances to suppliers |
X instant, debit |
IAS 1.112 cCommon
practice |
Current prepaid expenses |
X instant, debit |
IAS 1.112 cCommon
practice |
Total current prepayments |
X instant, debit |
IAS 1.78 bExample |
Current accrued income |
X instant, debit |
IAS 1.112 cCommon
practice |
Total current prepayments and current
accrued income |
X instant, debit |
IAS 1.112 cCommon
practice |
Current receivables from taxes other than
income tax |
X instant, debit |
IAS 1.78 bCommon
practice |
Current value added tax
receivables |
X instant, debit |
IAS 1.78 bCommon
practice |
Current receivables from sale of
properties |
X instant, debit |
IAS 1.78 bCommon
practice |
Current receivables from rental of
properties |
X instant, debit |
IAS 1.78 bCommon
practice |
Other current receivables |
X instant, debit |
IAS 1.78 bExample |
Total trade and other current
receivables |
X instant, debit |
IAS 1.54 hDisclosure,
IAS 1.78 bDisclosure |
Trade and other receivables
[abstract] |
||
Trade receivables |
X instant, debit |
IAS 1.78 bExample |
Receivables due from related
parties |
X instant, debit |
IAS 1.78 bExample |
Receivables due from associates |
X instant, debit |
IAS 1.78 bCommon
practice |
Receivables due from joint
ventures |
X instant, debit |
IAS 1.78 bCommon
practice |
Prepayments and accrued income
[abstract] |
||
Prepayments |
X instant, debit |
IAS 1.78 bExample |
Accrued income |
X instant, debit |
IAS 1.112 cCommon
practice |
Total prepayments and accrued
income |
X instant, debit |
IAS 1.112 cCommon
practice |
Receivables from taxes other than income
tax |
X instant, debit |
IAS 1.78 bCommon
practice |
Value added tax receivables |
X instant, debit |
IAS 1.78 bCommon
practice |
Receivables from sale of
properties |
X instant, debit |
IAS 1.78 bCommon
practice |
Receivables from rental of
properties |
X instant, debit |
IAS 1.78 bCommon
practice |
Other receivables |
X instant, debit |
IAS 1.78 bExample |
Total trade and other
receivables |
X instant, debit |
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 |
X instant, debit |
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
|
X instant, debit |
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
|
X instant, debit |
Effective
2021-01-01 IFRS 7.8 aDisclosure |
Non-current financial assets at fair
value through profit or loss, classified as held for trading |
X instant, debit |
|
Non-current financial assets at fair
value through profit or loss, mandatorily measured at fair value |
X instant, debit |
|
Total non-current financial assets at
fair value through profit or loss |
X instant, debit |
IFRS 7.8 aDisclosure |
Non-current financial assets
available-for-sale |
X instant, debit |
|
Non-current held-to-maturity
investments |
X instant, debit |
|
Non-current loans and
receivables |
X instant, debit |
|
Non-current financial assets at fair
value through other comprehensive income [abstract] |
||
Non-current financial assets measured at
fair value through other comprehensive income |
X instant, debit |
|
Non-current investments in equity
instruments designated at fair value through other comprehensive
income |
X instant, debit |
|
Total non-current financial assets at
fair value through other comprehensive income |
X instant, debit |
|
Non-current financial assets at amortised
cost |
X instant, debit |
|
Total non-current financial
assets |
X instant, debit |
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 |
X instant, debit |
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
|
X instant, debit |
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
|
X instant, debit |
Effective
2021-01-01 IFRS 7.8 aDisclosure |
Current financial assets at fair value
through profit or loss, classified as held for trading |
X instant, debit |
IAS 1.55Common practice,
|
Current financial assets at fair value
through profit or loss, mandatorily measured at fair value |
X instant, debit |
|
Total current financial assets at fair
value through profit or loss |
X instant, debit |
IFRS 7.8 aDisclosure |
Current financial assets
available-for-sale |
X instant, debit |
|
Current held-to-maturity
investments |
X instant, debit |
|
Current loans and receivables |
X instant, debit |
|
Current financial assets at fair value
through other comprehensive income [abstract] |
||
Current financial assets measured at fair
value through other comprehensive income |
X instant, debit |
|
Current investments in equity instruments
designated at fair value through other comprehensive income |
X instant, debit |
|
Total current financial assets at fair
value through other comprehensive income |
X instant, debit |
|
Current financial assets at amortised
cost |
X instant, debit |
|
Total current financial assets |
X instant, debit |
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 |
X instant, debit |
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
|
X instant, debit |
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
|
X instant, debit |
Effective
2021-01-01 IFRS 7.8 aDisclosure |
Financial assets at fair value through
profit or loss, classified as held for trading |
X instant, debit |
IAS 1.55Common practice,
|
Financial assets at fair value through
profit or loss, mandatorily measured at fair value |
X instant, debit |
|
Total financial assets at fair value
through profit or loss |
X instant, debit |
IFRS 7.8 aDisclosure |
Financial assets
available-for-sale |
X instant, debit |
|
Held-to-maturity investments |
X instant, debit |
|
Loans and receivables |
X instant, debit |
|
Financial assets at fair value through
other comprehensive income [abstract] |
||
Financial assets measured at fair value
through other comprehensive income |
X instant, debit |
|
Investments in equity instruments
designated at fair value through other comprehensive income |
X instant, debit |
|
Total financial assets at fair value
through other comprehensive income |
X instant, debit |
|
Financial assets at amortised
cost |
X instant, debit |
|
Total financial assets |
X instant, debit |
|
Classes of current inventories
[abstract] |
||
Current raw materials and current
production supplies [abstract] |
||
Current raw materials |
X instant, debit |
IAS 1.78 cExample,
IAS 2.37Common practice |
Current production supplies |
X instant, debit |
IAS 1.78 cExample,
IAS 2.37Common practice |
Total current raw materials and current
production supplies |
X instant, debit |
IAS 2.37Common
practice |
Current merchandise |
X instant, debit |
IAS 1.78 cExample,
IAS 2.37Common practice |
Current food and beverage |
X instant, debit |
IAS 2.37Common
practice |
Current agricultural produce |
X instant, debit |
IAS 2.37Common
practice |
Current work in progress |
X instant, debit |
IAS 1.78 cExample,
IAS 2.37Common practice |
Current finished goods |
X instant, debit |
IAS 2.37Common practice,
IAS 1.78 cExample |
Current packaging and storage
materials |
X instant, debit |
IAS 2.37Common
practice |
Current spare parts |
X instant, debit |
IAS 2.37Common
practice |
Current fuel |
X instant, debit |
IAS 2.37Common
practice |
Property intended for sale in ordinary
course of business |
X instant, debit |
IAS 1.55Common
practice |
Current inventories in transit |
X instant, debit |
IAS 2.37Common
practice |
Other current inventories |
X instant, debit |
IAS 2.37Common
practice |
Total current inventories |
X instant, debit |
IAS 1.68Example,
IAS 1.54 gDisclosure,
IAS 2.36 bDisclosure |
Classes of current inventories,
alternative [abstract] |
||
Current inventories held for
sale |
X instant, debit |
IAS 2.37Common
practice |
Current work in progress |
X instant, debit |
IAS 1.78 cExample,
IAS 2.37Common practice |
Current materials and supplies to be
consumed in production process or rendering services |
X instant, debit |
IAS 2.37Common
practice |
Total current inventories |
X instant, debit |
IAS 1.68Example,
IAS 1.54 gDisclosure,
IAS 2.36 bDisclosure |
Non-current inventories arising from
extractive activities [abstract] |
||
Non-current ore stockpiles |
X instant, debit |
IAS 2.37Common
practice |
Current inventories arising from
extractive activities [abstract] |
||
Current ore stockpiles |
X instant, debit |
IAS 2.37Common
practice |
Current crude oil |
X instant, debit |
IAS 2.37Common
practice |
Current petroleum and petrochemical
products |
X instant, debit |
IAS 2.37Common
practice |
Current natural gas |
X instant, debit |
IAS 2.37Common
practice |
Cash and cash equivalents
[abstract] |
||
Cash [abstract] |
||
Cash on hand |
X instant, debit |
IAS 7.45Common
practice |
Balances with banks |
X instant, debit |
IAS 7.45Common
practice |
Total cash |
X instant, debit |
IAS 7.45Common
practice |
Cash equivalents [abstract] |
||
Short-term deposits, classified as cash
equivalents |
X instant, debit |
IAS 7.45Common
practice |
Short-term investments, classified as
cash equivalents |
X instant, debit |
IAS 7.45Common
practice |
Other banking arrangements, classified as
cash equivalents |
X instant, debit |
IAS 7.45Common
practice |
Total cash equivalents |
X instant, debit |
IAS 7.45Common
practice |
Other cash and cash equivalents |
X instant, debit |
IAS 7.45Common
practice |
Total cash and cash equivalents |
X instant, debit |
IAS 1.54 iDisclosure,
IFRS 12.B13 aDisclosure,
IAS 7.45Disclosure |
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 |
X instant, debit |
IFRS 5.38Disclosure |
Non-current assets or disposal groups
classified as held for distribution to owners |
X instant, debit |
IFRS 5.38Disclosure,
IFRS 5.5ADisclosure |
Total non-current assets or disposal
groups classified as held for sale or as held for distribution to
owners |
X instant, debit |
IAS 1.54 jDisclosure |
Miscellaneous current assets
[abstract] |
||
Current net defined benefit
asset |
X instant, debit |
IAS 1.55Common
practice |
Current restricted cash and cash
equivalents |
X instant, debit |
IAS 1.55Common
practice |
Current derivative financial
assets |
X instant, debit |
IAS 1.55Common
practice |
Current finance lease
receivables |
X instant, debit |
IAS 1.55Common
practice |
Current interest receivable |
X instant, debit |
IAS 1.112 cCommon
practice |
Current programming assets |
X instant, debit |
IAS 1.55Common
practice |
Current investments |
X instant, debit |
IAS 1.55Common
practice |
Short-term deposits, not classified as
cash equivalents |
X instant, debit |
IAS 1.55Common
practice |
Current prepayments and other current
assets |
X instant, debit |
IAS 1.55Common
practice |
Other current assets |
X instant, debit |
IAS 1.55Common
practice |
Miscellaneous assets [abstract] |
||
Net defined benefit asset |
X instant, debit |
IAS 1.55Common
practice |
Restricted cash and cash
equivalents |
X instant, debit |
IAS 1.55Common
practice |
Derivative financial assets |
X instant, debit |
IAS 1.55Common
practice |
Derivative financial assets held for
trading |
X instant, debit |
IAS 1.55Common
practice |
Derivative financial assets held for
hedging |
X instant, debit |
IAS 1.55Common
practice |
Finance lease receivables |
X instant, debit |
IAS 1.55Common
practice |
Interest receivable |
X instant, debit |
IAS 1.112 cCommon
practice |
Programming assets |
X instant, debit |
IAS 1.55Common
practice |
Investments other than investments
accounted for using equity method |
X instant, debit |
IAS 1.55Common
practice |
Equity instruments held |
X instant, debit |
IAS 1.55Common
practice |
Debt instruments held [abstract] |
||
Bank debt instruments held |
X instant, debit |
IAS 1.112 cCommon
practice |
Corporate debt instruments held |
X instant, debit |
IAS 1.112 cCommon
practice |
Government debt instruments held |
X instant, debit |
IAS 1.112 cCommon
practice |
Asset-backed debt instruments
held |
X instant, debit |
IAS 1.112 cCommon
practice |
Other debt instruments held |
X instant, debit |
IAS 1.112 cCommon
practice |
Total debt instruments held |
X instant, debit |
IAS 1.55Common
practice |
Loans and advances to banks |
X instant, debit |
IAS 1.55Common
practice |
Loans and advances to customers |
X instant, debit |
IAS 1.55Common
practice |
Loans to corporate entities |
X instant, debit |
IAS 1.112 cCommon
practice |
Loans to consumers |
X instant, debit |
IAS 1.112 cCommon
practice |
Loans to government |
X instant, debit |
IAS 1.55Common
practice |
Cash and bank balances at central
banks |
X instant, debit |
IAS 1.55Common
practice |
Mandatory reserve deposits at central
banks |
X instant, debit |
IAS 1.112 cCommon
practice |
Bank balances at central banks other than
mandatory reserve deposits |
X instant, debit |
IAS 1.112 cCommon
practice |
Bank acceptance assets |
X instant, debit |
IAS 1.55Common
practice |
Reverse repurchase agreements and cash
collateral on securities borrowed |
X instant, debit |
IAS 1.55Common
practice |
Investments for risk of
policyholders |
X instant, debit |
IAS 1.55Common
practice |
Items in course of collection from other
banks |
X instant, debit |
IAS 1.55Common
practice |
Other assets |
X instant, debit |
IAS 1.55Common
practice |
Classes of other provisions
[abstract] |
||
Warranty provision [abstract] |
||
Non-current warranty provision |
X instant, credit |
IAS 37 - Example 1
WarrantiesExample, IAS 37.87Example |
Current warranty provision |
X instant, credit |
IAS 37 - Example 1
WarrantiesExample, IAS 37.87Example |
Total warranty provision |
X instant, credit |
IAS 37.87Example,
IAS 37 - Example 1 WarrantiesExample |
Restructuring provision
[abstract] |
||
Non-current restructuring
provision |
X instant, credit |
IAS 37.70Example |
Current restructuring provision |
X instant, credit |
IAS 37.70Example |
Total restructuring provision |
X instant, credit |
IAS 37.70Example |
Legal proceedings provision
[abstract] |
||
Non-current legal proceedings
provision |
X instant, credit |
IAS 37.87Example,
IAS 37 - Example 10 A court
caseExample |
Current legal proceedings
provision |
X instant, credit |
IAS 37 - Example 10 A court
caseExample, IAS 37.87Example |
Total legal proceedings
provision |
X instant, credit |
IAS 37.87Example,
IAS 37 - Example 10 A court
caseExample |
Refunds provision [abstract] |
||
Non-current refunds provision |
X instant, credit |
IAS 37.87Example,
IAS 37 - Example 4 Refunds
policyExample |
Current refunds provision |
X instant, credit |
IAS 37 - Example 4 Refunds
policyExample, IAS 37.87Example |
Total refunds provision |
X instant, credit |
IAS 37.87Example,
IAS 37 - Example 4 Refunds
policyExample |
Onerous contracts provision
[abstract] |
||
Non-current onerous contracts
provision |
X instant, credit |
Expiry date
2019-01-01 IAS 37 - Example 8 An onerous
contractExample, IAS 37.66Example |
Current onerous contracts
provision |
X instant, credit |
Expiry date
2019-01-01 IAS 37 - Example 8 An onerous
contractExample, IAS 37.66Example |
Total onerous contracts
provision |
X instant, credit |
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 |
X instant, credit |
IAS 37 - D Examples:
disclosuresExample,
IAS 37.87Example |
Current provision for decommissioning,
restoration and rehabilitation costs |
X instant, credit |
IAS 37.87Example,
IAS 37 - D Examples:
disclosuresExample |
Total provision for decommissioning,
restoration and rehabilitation costs |
X instant, credit |
IAS 37.87Example,
IAS 37 - D Examples:
disclosuresExample |
Miscellaneous other provisions
[abstract] |
||
Non-current miscellaneous other
provisions |
X instant, credit |
IAS 1.78 dCommon
practice |
Current miscellaneous other
provisions |
X instant, credit |
IAS 1.78 dCommon
practice |
Total miscellaneous other
provisions |
X instant, credit |
IAS 1.78 dCommon
practice |
Other provisions [abstract] |
||
Other non-current provisions |
X instant, credit |
IAS 1.78 dDisclosure |
Other current provisions |
X instant, credit |
IAS 1.78 dDisclosure |
Total other provisions |
X instant, credit |
IAS 37.84 aDisclosure,
IAS 1.78 dDisclosure |
Borrowings [abstract] |
||
Non-current portion of non-current
borrowings |
X instant, credit |
IAS 1.55Common
practice |
Current borrowings and current portion of
non-current borrowings [abstract] |
||
Current borrowings |
X instant, credit |
IAS 1.55Common
practice |
Current portion of non-current
borrowings |
X instant, credit |
IAS 1.55Common
practice |
Total current borrowings and current
portion of non-current borrowings |
X instant, credit |
IAS 1.55Common
practice |
Total borrowings |
X instant, credit |
IAS 1.55Common
practice |
Non-current portion of non-current
borrowings, by type [abstract] |
||
Non-current portion of non-current loans
received |
X instant, credit |
IAS 1.112 cCommon
practice |
Non-current portion of non-current
secured bank loans received |
X instant, credit |
IAS 1.112 cCommon
practice |
Non-current portion of non-current
unsecured bank loans received |
X instant, credit |
IAS 1.112 cCommon
practice |
Non-current portion of non-current bonds
issued |
X instant, credit |
IAS 1.112 cCommon
practice |
Non-current portion of non-current notes
and debentures issued |
X instant, credit |
IAS 1.112 cCommon
practice |
Non-current portion of non-current
commercial papers issued |
X instant, credit |
IAS 1.112 cCommon
practice |
Non-current portion of other non-current
borrowings |
X instant, credit |
IAS 1.112 cCommon
practice |
Total non-current portion of non-current
borrowings |
X instant, credit |
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 |
X instant, credit |
IAS 1.112 cCommon
practice |
Current secured bank loans received and
current portion of non-current secured bank loans received |
X instant, credit |
IAS 1.112 cCommon
practice |
Current unsecured bank loans received and
current portion of non-current unsecured bank loans received |
X instant, credit |
IAS 1.112 cCommon
practice |
Current bonds issued and current portion
of non-current bonds issued |
X instant, credit |
IAS 1.112 cCommon
practice |
Current notes and debentures issued and
current portion of non-current notes and debentures issued |
X instant, credit |
IAS 1.112 cCommon
practice |
Current commercial papers issued and
current portion of non-current commercial papers issued |
X instant, credit |
IAS 1.112 cCommon
practice |
Other current borrowings and current
portion of other non-current borrowings |
X instant, credit |
IAS 1.112 cCommon
practice |
Total current borrowings and current
portion of non-current borrowings |
X instant, credit |
IAS 1.55Common
practice |
Borrowings, by type [abstract] |
||
Loans received |
X instant, credit |
IAS 1.112 cCommon
practice |
Secured bank loans received |
X instant, credit |
IAS 1.112 cCommon
practice |
Unsecured bank loans received |
X instant, credit |
IAS 1.112 cCommon
practice |
Bonds issued |
X instant, credit |
IAS 1.112 cCommon
practice |
Notes and debentures issued |
X instant, credit |
IAS 1.112 cCommon
practice |
Commercial papers issued |
X instant, credit |
IAS 1.112 cCommon
practice |
Other borrowings |
X instant, credit |
IAS 1.112 cCommon
practice |
Total borrowings |
X instant, credit |
IAS 1.55Common
practice |
Trade and other non-current payables
[abstract] |
||
Non-current trade payables |
X instant, credit |
IAS 1.78Common
practice |
Non-current payables for purchase of
energy |
X instant, credit |
IAS 1.78Common
practice |
Non-current payables to related
parties |
X instant, credit |
IAS 1.78Common
practice |
Non-current payables for purchase of
non-current assets |
X instant, credit |
IAS 1.78Common
practice |
Accruals and deferred income classified
as non-current [abstract] |
||
Deferred income classified as
non-current |
X instant, credit |
IAS 1.78Common
practice |
Rent deferred income classified as
non-current |
X instant, credit |
IAS 1.78Common
practice |
Accruals classified as
non-current |
X instant, credit |
IAS 1.78Common
practice |
Total accruals and deferred income
classified as non-current |
X instant, credit |
IAS 1.78Common
practice |
Non-current payables on social security
and taxes other than income tax |
X instant, credit |
IAS 1.78Common
practice |
Non-current value added tax
payables |
X instant, credit |
IAS 1.78Common
practice |
Non-current excise tax payables |
X instant, credit |
IAS 1.78Common
practice |
Non-current retention payables |
X instant, credit |
IAS 1.78Common
practice |
Other non-current payables |
X instant, credit |
IAS 1.55Common
practice |
Total trade and other non-current
payables |
X instant, credit |
IAS 1.54 kDisclosure |
Trade and other current payables
[abstract] |
||
Current trade payables |
X instant, credit |
IAS 1.70Example,
IAS 1.78Common practice |
Current payables for purchase of
energy |
X instant, credit |
IAS 1.78Common
practice |
Current payables to related
parties |
X instant, credit |
IAS 1.78Common
practice |
Current payables for purchase of
non-current assets |
X instant, credit |
IAS 1.78Common
practice |
Accruals and deferred income classified
as current [abstract] |
||
Deferred income classified as
current |
X instant, credit |
IAS 1.78Common
practice |
Rent deferred income classified as
current |
X instant, credit |
IAS 1.78Common
practice |
Accruals classified as current |
X instant, credit |
IAS 1.78Common
practice |
Short-term employee benefits
accruals |
X instant, credit |
IAS 1.78Common
practice |
Total accruals and deferred income
classified as current |
X instant, credit |
IAS 1.78Common
practice |
Current payables on social security and
taxes other than income tax |
X instant, credit |
IAS 1.78Common
practice |
Current value added tax payables |
X instant, credit |
IAS 1.78Common
practice |
Current excise tax payables |
X instant, credit |
IAS 1.78Common
practice |
Current retention payables |
X instant, credit |
IAS 1.78Common
practice |
Other current payables |
X instant, credit |
IAS 1.55Common
practice |
Total trade and other current
payables |
X instant, credit |
IAS 1.54 kDisclosure |
Trade and other payables
[abstract] |
||
Trade payables |
X instant, credit |
IAS 1.78Common
practice |
Payables for purchase of energy |
X instant, credit |
IAS 1.78Common
practice |
Payables to related parties |
X instant, credit |
IAS 1.78Common
practice |
Payables for purchase of non-current
assets |
X instant, credit |
IAS 1.78Common
practice |
Accruals and deferred income
[abstract] |
||
Deferred income |
X instant, credit |
IAS 1.78Common
practice |
Rent deferred income |
X instant, credit |
IAS 1.78Common
practice |
Accruals |
X instant, credit |
IAS 1.78Common
practice |
Total accruals and deferred
income |
X instant, credit |
IAS 1.78Common
practice |
Payables on social security and taxes
other than income tax |
X instant, credit |
IAS 1.78Common
practice |
Value added tax payables |
X instant, credit |
IAS 1.78Common
practice |
Excise tax payables |
X instant, credit |
IAS 1.78Common
practice |
Retention payables |
X instant, credit |
IAS 1.78Common
practice |
Other payables |
X instant, credit |
IAS 1.55Common
practice |
Total trade and other payables |
X instant, credit |
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 |
X instant, credit |
IFRS 7.8 eDisclosure |
Non-current financial liabilities at fair
value through profit or loss, designated upon initial recognition or
subsequently |
X instant, credit |
IFRS 7.8 eDisclosure |
Total non-current financial liabilities
at fair value through profit or loss |
X instant, credit |
IFRS 7.8 eDisclosure |
Non-current financial liabilities at
amortised cost |
X instant, credit |
|
Total non-current financial
liabilities |
X instant, credit |
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 |
X instant, credit |
IFRS 7.8 eDisclosure |
Current financial liabilities at fair
value through profit or loss, designated upon initial recognition or
subsequently |
X instant, credit |
IFRS 7.8 eDisclosure |
Total current financial liabilities at
fair value through profit or loss |
X instant, credit |
IFRS 7.8 eDisclosure |
Current financial liabilities at
amortised cost |
X instant, credit |
|
Total current financial
liabilities |
X instant, credit |
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 |
X instant, credit |
IFRS 7.8 eDisclosure |
Financial liabilities at fair value
through profit or loss, designated upon initial recognition or
subsequently |
X instant, credit |
IFRS 7.8 eDisclosure |
Total financial liabilities at fair value
through profit or loss |
X instant, credit |
IFRS 7.8 eDisclosure |
Financial liabilities at amortised
cost |
X instant, credit |
|
Total financial liabilities |
X instant, credit |
IFRS 7.25Disclosure |
Miscellaneous non-current liabilities
[abstract] |
||
Non-current net defined benefit
liability |
X instant, credit |
IAS 1.55Common
practice |
Non-current derivative financial
liabilities |
X instant, credit |
IAS 1.55Common
practice |
Non-current government grants |
X instant, credit |
IAS 1.55Common
practice |
Non-current finance lease
liabilities |
X instant, credit |
Expiry date
2019-01-01 IAS 1.55Common practice |
Non-current advances received |
X instant, credit |
IAS 1.55Common
practice |
Non-current dividend payables |
X instant, credit |
IAS 1.55Common
practice |
Non-current interest payable |
X instant, credit |
IAS 1.112 cCommon
practice |
Non-current deposits from
customers |
X instant, credit |
IAS 1.55Common
practice |
Non-current debt instruments
issued |
X instant, credit |
IAS 1.55Common
practice |
Other non-current liabilities |
X instant, credit |
IAS 1.55Common
practice |
Miscellaneous current liabilities
[abstract] |
||
Current net defined benefit
liability |
X instant, credit |
IAS 1.55Common
practice |
Current derivative financial
liabilities |
X instant, credit |
IAS 1.55Common
practice |
Current government grants |
X instant, credit |
IAS 1.55Common
practice |
Current finance lease
liabilities |
X instant, credit |
Expiry date
2019-01-01 IAS 1.55Common practice |
Current advances received |
X instant, credit |
IAS 1.55Common
practice |
Current dividend payables |
X instant, credit |
IAS 1.55Common
practice |
Current interest payable |
X instant, credit |
IAS 1.112 cCommon
practice |
Current deposits from customers |
X instant, credit |
IAS 1.55Common
practice |
Current debt instruments issued |
X instant, credit |
IAS 1.55Common
practice |
Current accrued expenses and other
current liabilities |
X instant, credit |
IAS 1.55Common
practice |
Other current liabilities |
X instant, credit |
IAS 1.55Common
practice |
Miscellaneous liabilities
[abstract] |
||
Net defined benefit liability |
X instant, credit |
IAS 1.55Common
practice |
Derivative financial liabilities |
X instant, credit |
IAS 1.55Common
practice |
Derivative financial liabilities held for
trading |
X instant, credit |
IAS 1.55Common
practice |
Derivative financial liabilities held for
hedging |
X instant, credit |
IAS 1.55Common
practice |
Government grants |
X instant, credit |
IAS 1.55Common
practice |
Finance lease liabilities |
X instant, credit |
Expiry date
2019-01-01 IAS 1.55Common practice |
Advances received |
X instant, credit |
IAS 1.55Common
practice |
Dividend payables |
X instant, credit |
IAS 1.55Common
practice |
Interest payable |
X instant, credit |
IAS 1.112 cCommon
practice |
Deposits from banks |
X instant, credit |
IAS 1.55Common
practice |
Deposits from customers
[abstract] |
||
Balances on term deposits from
customers |
X instant, credit |
IAS 1.112 cCommon
practice |
Balances on demand deposits from
customers |
X instant, credit |
IAS 1.112 cCommon
practice |
Balances on current accounts from
customers |
X instant, credit |
IAS 1.112 cCommon
practice |
Balances on other deposits from
customers |
X instant, credit |
IAS 1.112 cCommon
practice |
Total deposits from customers |
X instant, credit |
IAS 1.55Common
practice |
Liabilities due to central banks |
X instant, credit |
IAS 1.55Common
practice |
Subordinated liabilities
[abstract] |
||
Dated subordinated liabilities |
X instant, credit |
IAS 1.112 cCommon
practice |
Undated subordinated liabilities |
X instant, credit |
IAS 1.112 cCommon
practice |
Total subordinated liabilities |
X instant, credit |
IAS 1.55Common
practice |
Debt instruments issued |
X instant, credit |
IAS 1.55Common
practice |
Bank acceptance liabilities |
X instant, credit |
IAS 1.55Common
practice |
Repurchase agreements and cash collateral
on securities lent |
X instant, credit |
IAS 1.55Common
practice |
Investment contracts liabilities |
X instant, credit |
IAS 1.55Common
practice |
Items in course of transmission to other
banks |
X instant, credit |
IAS 1.55Common
practice |
Other liabilities |
X instant, credit |
IAS 1.55Common
practice |
Miscellaneous equity [abstract] |
||
Capital reserve |
X instant, credit |
IAS 1.55Common
practice |
Additional paid-in capital |
X instant, credit |
IAS 1.55Common
practice |
Accumulated other comprehensive
income |
X instant, credit |
IAS 1.55Common
practice |
Other reserves [abstract] |
||
Revaluation surplus |
X instant, credit |
IAS 16.39Disclosure,
IAS 38.85Disclosure |
Reserve of exchange differences on
translation |
X instant, credit |
IAS 21.52 bDisclosure |
Reserve of cash flow hedges |
X instant, credit |
|
Reserve of gains and losses on hedging
instruments that hedge investments in equity instruments |
X instant, credit |
|
Reserve of change in value of time value
of options |
X instant, credit |
|
Reserve of change in value of forward
elements of forward contracts |
X instant, credit |
|
Reserve of change in value of foreign
currency basis spreads |
X instant, credit |
|
Reserve of gains and losses on financial
assets measured at fair value through other comprehensive income |
X instant, credit |
|
Reserve of insurance finance income
(expenses) from insurance contracts issued excluded from profit or loss
that will be reclassified to profit or loss
|
X instant, credit |
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
|
X instant, credit |
Effective
2021-01-01 IAS 1.78 eCommon practice |
Reserve of finance income (expenses) from
reinsurance contracts held excluded from profit or loss |
X instant, credit |
Effective
2021-01-01 IAS 1.78 eCommon practice |
Reserve of gains and losses on
remeasuring available-for-sale financial assets |
X instant, credit |
|
Reserve of share-based payments |
X instant, credit |
IAS 1.78 eCommon
practice |
Reserve of remeasurements of defined
benefit plans |
X instant, credit |
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 |
X instant, credit |
IFRS 5.38Disclosure,
IFRS 5 - Example 12Example |
Reserve of gains and losses from
investments in equity instruments |
X instant, credit |
|
Reserve of change in fair value of
financial liability attributable to change in credit risk of
liability |
X instant, credit |
|
Reserve for catastrophe |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.IG58Disclosure, Expiry date
2021-01-01 IAS 1.78 eExample |
Reserve for equalisation |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.IG58Disclosure, Expiry date
2021-01-01 IAS 1.78 eExample |
Reserve of discretionary participation
features |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.IG22 fDisclosure, Expiry date
2021-01-01 IFRS 4.34 bDisclosure, Expiry date
2021-01-01 IAS 1.78 eExample |
Reserve of equity component of
convertible instruments |
X instant, credit |
IAS 1.55Common
practice |
Capital redemption reserve |
X instant, credit |
IAS 1.55Common
practice |
Merger reserve |
X instant, credit |
IAS 1.55Common
practice |
Statutory reserve |
X instant, credit |
IAS 1.55Common
practice |
Total other reserves |
X instant, credit |
IAS 1.78 eExample |
Net assets (liabilities)
[abstract] |
||
Assets |
X instant, debit |
IFRS 13.93 aDisclosure,
IFRS 8.28 cDisclosure,
IFRS 13.93 eDisclosure,
IFRS 13.93 bDisclosure,
IFRS 8.23Disclosure,
IAS 1.55Disclosure |
Liabilities |
(X) instant, credit |
IAS 1.55Disclosure,
IFRS 13.93 eDisclosure,
IFRS 8.28 dDisclosure,
IFRS 13.93 bDisclosure,
IFRS 13.93 aDisclosure,
IFRS 8.23Disclosure |
Net assets (liabilities) |
X instant, debit |
IAS 1.112 cCommon practice,
IFRS 1.IG63Example |
Net current assets (liabilities)
[abstract] |
||
Current assets |
X instant, debit |
IFRS 12.B10 bExample,
IFRS 12.B12 b (i)Disclosure,
IAS 1.66Disclosure |
Current liabilities |
(X) instant, credit |
IFRS 12.B10 bExample,
IFRS 12.B12 b (iii)Disclosure,
IAS 1.69Disclosure |
Net current assets (liabilities) |
X instant, debit |
IAS 1.55Common
practice |
Assets less current liabilities
[abstract] |
||
Assets |
X instant, debit |
IFRS 13.93 aDisclosure,
IFRS 8.28 cDisclosure,
IFRS 13.93 eDisclosure,
IFRS 13.93 bDisclosure,
IFRS 8.23Disclosure,
IAS 1.55Disclosure |
Current liabilities |
(X) instant, credit |
IFRS 12.B10 bExample,
IFRS 12.B12 b (iii)Disclosure,
IAS 1.69Disclosure |
Assets less current liabilities |
X instant, debit |
IAS 1.55Common
practice |
Net debt |
X instant, credit |
IAS 1.112 cCommon
practice |
[800200]
Notes - Analysis of income and expense |
||
Analysis of income and expense
[abstract] |
||
Revenue [abstract] |
||
Revenue from sale of goods |
X duration, credit |
|
Revenue from sale of copper |
X duration, credit |
|
Revenue from sale of gold |
X duration, credit |
IAS 1.112 cCommon practice,
|
Revenue from sale of silver |
X duration, credit |
IAS 1.112 cCommon practice,
|
Revenue from sale of oil and gas
products |
X duration, credit |
|
Revenue from sale of crude oil |
X duration, credit |
IAS 1.112 cCommon practice,
|
Revenue from sale of natural gas |
X duration, credit |
|
Revenue from sale of petroleum and
petrochemical products |
X duration, credit |
|
Revenue from sale of telecommunication
equipment |
X duration, credit |
|
Revenue from sale of electricity |
X duration, credit |
IAS 1.112 cCommon practice,
|
Revenue from sale of
publications |
X duration, credit |
|
Circulation revenue |
X duration, credit |
IAS 1.112 cCommon practice,
|
Subscription circulation
revenue |
X duration, credit |
IAS 1.112 cCommon practice,
|
Non-subscription circulation
revenue |
X duration, credit |
IAS 1.112 cCommon practice,
|
Revenue from sale of books |
X duration, credit |
|
Revenue from sale of agricultural
produce |
X duration, credit |
|
Revenue from sale of sugar |
X duration, credit |
IAS 1.112 cCommon practice,
|
Revenue from sale of alcohol and
alcoholic drinks |
X duration, credit |
|
Revenue from sale of food and
beverage |
X duration, credit |
|
Revenue from rendering of
services |
X duration, credit |
|
Revenue from rendering of
telecommunication services [abstract] |
||
Revenue from rendering of telephone
services |
X duration, credit |
IAS 1.112 cCommon practice,
|
Revenue from rendering of land line
telephone services |
X duration, credit |
|
Revenue from rendering of mobile
telephone services |
X duration, credit |
|
Revenue from rendering of internet and
data services [abstract] |
||
Revenue from rendering of internet
services |
X duration, credit |
IAS 1.112 cCommon practice,
|
Revenue from rendering of data
services |
X duration, credit |
|
Total revenue from rendering of internet
and data services |
X duration, credit |
|
Revenue from rendering of interconnection
services |
X duration, credit |
IAS 1.112 cCommon practice,
|
Revenue from rendering of other
telecommunication services |
X duration, credit |
|
Total revenue from rendering of
telecommunication services |
X duration, credit |
|
Revenue from rendering of transport
services |
X duration, credit |
|
Revenue from rendering of passenger
transport services |
X duration, credit |
|
Revenue from rendering of cargo and mail
transport services |
X duration, credit |
|
Revenue from rendering of advertising
services |
X duration, credit |
|
Revenue from rendering of printing
services |
X duration, credit |
|
Revenue from rendering of information
technology services |
X duration, credit |
IAS 1.112 cCommon practice,
|
Revenue from rendering of information
technology maintenance and support services |
X duration, credit |
IAS 1.112 cCommon practice,
|
Revenue from rendering of information
technology consulting services |
X duration, credit |
IAS 1.112 cCommon practice,
|
Revenue from hotel operations |
X duration, credit |
|
Revenue from room occupancy
services |
X duration, credit |
IAS 1.112 cCommon practice,
|
Revenue from rendering of gaming
services |
X duration, credit |
|
Revenue from construction
contracts |
X duration, credit |
IAS 1.112 cCommon practice,
|
Royalty income |
X duration, credit |
|
Licence fee income |
X duration, credit |
IAS 1.112 cCommon practice,
|
Franchise fee income |
X duration, credit |
IAS 1.112 cCommon
practice |
Interest income |
X duration, credit |
|
Interest income on available-for-sale
financial assets |
X duration, credit |
|
Interest income on cash and bank balances
at central banks |
X duration, credit |
IAS 1.112 cCommon
practice |
Interest income on cash and cash
equivalents |
X duration, credit |
IAS 1.112 cCommon
practice |
Interest income on debt instruments
held |
X duration, credit |
IAS 1.112 cCommon
practice |
Interest income on deposits |
X duration, credit |
IAS 1.112 cCommon
practice |
Interest income on financial assets
designated at fair value through profit or loss |
X duration, credit |
IAS 1.112 cCommon
practice |
Interest income on financial assets held
for trading |
X duration, credit |
IAS 1.112 cCommon
practice |
Interest income on held-to-maturity
investments |
X duration, credit |
|
Interest income on loans and advances to
banks |
X duration, credit |
IAS 1.112 cCommon
practice |
Interest income on loans and advances to
customers |
X duration, credit |
IAS 1.112 cCommon
practice |
Interest income on loans and
receivables |
X duration, credit |
|
Interest income on other financial
assets |
X duration, credit |
IAS 1.112 cCommon
practice |
Interest income on reverse repurchase
agreements and cash collateral on securities borrowed |
X duration, credit |
IAS 1.112 cCommon
practice |
Dividend income |
X duration, credit |
IAS 1.112 cCommon practice,
|
Other revenue |
X duration, credit |
|
Total revenue |
X duration, credit |
|
Material income and expense
[abstract] |
||
Write-downs (reversals of write-downs) of
inventories [abstract] |
||
Inventory write-down |
X duration |
IAS 2.36 eDisclosure,
IAS 1.98 aDisclosure |
Reversal of inventory write-down |
(X) duration |
IAS 2.36 fDisclosure,
IAS 1.98 aDisclosure |
Net write-downs (reversals of
write-downs) of inventories |
X duration, debit |
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 |
X duration |
IAS 16.73 e (v)Disclosure,
IAS 1.98 aDisclosure |
Reversal of impairment loss recognised in
profit or loss, property, plant and equipment |
(X) duration |
IAS 16.73 e (vi)Disclosure,
IAS 1.98 aDisclosure |
Net write-downs (reversals of
write-downs) of property, plant and equipment |
X duration |
IAS 1.98 aDisclosure |
Impairment loss (reversal of impairment
loss) on trade receivables [abstract] |
||
Impairment loss recognised in profit or
loss, trade receivables |
X duration, debit |
IAS 1.112 cCommon
practice |
Reversal of impairment loss recognised in
profit or loss, trade receivables |
(X) duration, credit |
IAS 1.112 cCommon
practice |
Net impairment loss (reversal of
impairment loss) recognised in profit or loss, trade receivables |
X duration, debit |
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 |
X duration |
IAS 1.85Common
practice |
Reversal of impairment loss recognised in
profit or loss, loans and advances |
(X) duration |
IAS 1.85Common
practice |
Net impairment loss (reversal of
impairment loss) recognised in profit or loss, loans and advances |
X duration, debit |
IAS 1.85Common
practice |
Gain on recovery of loans and advances
previously written off |
X duration, credit |
IAS 1.85Common
practice |
Expense of restructuring
activities |
X duration, debit |
IAS 1.98 bDisclosure |
Reversal of provisions for cost of
restructuring |
X duration, credit |
IAS 1.98 bDisclosure |
Gains (losses) on disposals of
non-current assets [abstract] |
||
Gains on disposals of non-current
assets |
X duration, credit |
IAS 1.112 cCommon
practice |
Losses on disposals of non-current
assets |
(X) duration, debit |
IAS 1.112 cCommon
practice |
Net gains (losses) on disposals of
non-current assets |
X duration, credit |
IAS 1.112 cCommon
practice |
Gains (losses) on disposals of property,
plant and equipment [abstract] |
||
Gains on disposals of property, plant and
equipment |
X duration, credit |
IAS 1.98 cDisclosure |
Losses on disposals of property, plant
and equipment |
(X) duration, debit |
IAS 1.98 cDisclosure |
Net gains (losses) on disposals of
property, plant and equipment |
X duration, credit |
IAS 1.98 cDisclosure |
Gains (losses) on disposals of investment
properties [abstract] |
||
Gains on disposals of investment
properties |
X duration, credit |
IAS 1.112 cCommon
practice |
Losses on disposals of investment
properties |
(X) duration, debit |
IAS 1.112 cCommon
practice |
Net gains (losses) on disposals of
investment properties |
X duration, credit |
IAS 1.112 cCommon
practice |
Gains (losses) on disposals of
investments [abstract] |
||
Gains on disposals of
investments |
X duration, credit |
IAS 1.98 dDisclosure |
Losses on disposals of
investments |
(X) duration, debit |
IAS 1.98 dDisclosure |
Net gains (losses) on disposals of
investments |
X duration, credit |
IAS 1.98 dDisclosure |
Gains (losses) on disposals of other
non-current assets |
X duration, credit |
IAS 1.98Disclosure |
Gain (loss) arising from difference
between carrying amount of financial liability extinguished and
consideration paid |
X duration, credit |
IFRIC 19.11Disclosure |
Gains (losses) on litigation settlements
[abstract] |
||
Gains on litigation settlements |
X duration, credit |
IAS 1.98 fDisclosure |
Losses on litigation settlements |
(X) duration, debit |
IAS 1.98 fDisclosure |
Net gains (losses) on litigation
settlements |
X duration, credit |
IAS 1.98 fDisclosure |
Other reversals of provisions |
X duration, credit |
IAS 1.98 gDisclosure |
Income from continuing operations
attributable to owners of parent |
X duration, credit |
IFRS 5.33 dDisclosure |
Income from discontinued operations
attributable to owners of parent |
X duration, credit |
IFRS 5.33 dDisclosure |
Profit (loss) from continuing operations
attributable to non-controlling interests |
X duration, credit |
IFRS 5.33 dExample,
IFRS 5 - Example 11Example |
Profit (loss) from discontinued
operations attributable to non-controlling interests |
X duration, credit |
IFRS 5 - Example
11Example, IFRS 5.33 dExample |
Dividends classified as expense |
X duration, debit |
IAS 32.40Example |
Royalty expense |
X duration, debit |
IAS 1.85Common
practice |
Research and development expense |
X duration, debit |
IAS 38.126Disclosure |
Investment income |
X duration, credit |
IAS 26.35 b (iii)Disclosure,
IAS 1.85Common practice |
Finance income (cost) |
X duration, credit |
IAS 1.85Common
practice |
Other finance income (cost) |
X duration, credit |
IAS 1.85Common
practice |
Other finance income |
X duration, credit |
IAS 1.112 cCommon
practice |
Other finance cost |
X duration, debit |
IAS 1.112 cCommon
practice |
Interest expense |
X duration, debit |
IFRS 8.28 eDisclosure,
IFRS 12.B13 fDisclosure,
IFRS 8.23 dDisclosure |
Interest expense on bank loans and
overdrafts |
X duration, debit |
IAS 1.112 cCommon
practice |
Interest expense on bonds |
X duration, debit |
IAS 1.112 cCommon
practice |
Interest expense on borrowings |
X duration, debit |
IAS 1.112 cCommon
practice |
Interest expense on debt instruments
issued |
X duration, debit |
IAS 1.112 cCommon
practice |
Interest expense on deposits from
banks |
X duration, debit |
IAS 1.112 cCommon
practice |
Interest expense on deposits from
customers |
X duration, debit |
IAS 1.112 cCommon
practice |
Interest expense on liabilities due to
central banks |
X duration, debit |
IAS 1.112 cCommon
practice |
Interest expense on finance
leases |
X duration, debit |
Expiry date
2019-01-01 IAS 1.112 cCommon
practice |
Interest expense on financial liabilities
designated at fair value through profit or loss |
X duration, debit |
IAS 1.112 cCommon
practice |
Interest expense on financial liabilities
held for trading |
X duration, debit |
IAS 1.112 cCommon
practice |
Interest expense on other financial
liabilities |
X duration, debit |
IAS 1.112 cCommon
practice |
Interest expense on repurchase agreements
and cash collateral on securities lent |
X duration, debit |
IAS 1.112 cCommon
practice |
Interest income (expense) |
X duration, credit |
IFRS 8.28 eDisclosure,
IFRS 8.23Disclosure, IAS 1.85Common
practice |
Expense due to unwinding of discount on
provisions |
X duration, debit |
IAS 1.112 cCommon
practice |
Repairs and maintenance expense |
X duration, debit |
IAS 1.85Common
practice |
Fuel and energy expense
[abstract] |
||
Fuel expense |
X duration, debit |
IAS 1.112 cCommon
practice |
Energy expense |
X duration, debit |
IAS 1.112 cCommon
practice |
Total fuel and energy expense |
X duration, debit |
IAS 1.112 cCommon
practice |
Other operating income (expense) |
X duration, credit |
IAS 1.85Common
practice |
Miscellaneous other operating
income |
X duration, credit |
IAS 1.112 cCommon
practice |
Miscellaneous other operating
expense |
X duration, debit |
IAS 1.112 cCommon
practice |
Selling, general and administrative
expense [abstract] |
||
Selling expense |
X duration, debit |
IAS 1.112 cCommon
practice |
General and administrative
expense |
X duration, debit |
IAS 1.112 cCommon
practice |
Total selling, general and administrative
expense |
X duration, debit |
IAS 1.85Common
practice |
Distribution and administrative
expense |
X duration, debit |
IAS 1.85Common
practice |
Donations and subsidies expense |
X duration, debit |
IAS 1.112 cCommon
practice |
Directors' remuneration expense |
X duration, debit |
IAS 1.112 cCommon
practice |
Occupancy expense |
X duration, debit |
IAS 1.85Common
practice |
Revenue and other operating
income |
X duration, credit |
IAS 1.85Common
practice |
Rental income |
X duration, credit |
IAS 1.112 cCommon
practice |
Rental expense |
X duration, debit |
IAS 1.85Common
practice |
Property service charge income (expense)
[abstract] |
||
Property service charge income |
X duration, credit |
IAS 1.112 cCommon
practice |
Property service charge expense |
(X) duration, debit |
IAS 1.112 cCommon
practice |
Net property service charge income
(expense) |
X duration, credit |
IAS 1.112 cCommon
practice |
Property development and project
management income |
X duration, credit |
IAS 1.85Common
practice |
Property development and project
management expense |
X duration, debit |
IAS 1.85Common
practice |
Property management expense |
X duration, debit |
IAS 1.112 cCommon
practice |
Income from reimbursements under
insurance policies |
X duration, credit |
IAS 1.112 cCommon
practice |
Income from fines and penalties |
X duration, credit |
IAS 1.112 cCommon
practice |
Operating expense |
X duration, debit |
IAS 1.85Common
practice |
Operating expense excluding cost of
sales |
X duration, debit |
IAS 1.85Common
practice |
Cost of sales, hotel operations |
X duration, debit |
IAS 1.85Common
practice |
Cost of sales, room occupancy
services |
X duration, debit |
IAS 1.85Common
practice |
Cost of sales, food and beverage |
X duration, debit |
IAS 1.85Common
practice |
Sales and marketing expense |
X duration, debit |
IAS 1.85Common
practice |
Media production expense |
X duration, debit |
IAS 1.112 cCommon
practice |
Gains (losses) on change in fair value of
derivatives [abstract] |
||
Gains on change in fair value of
derivatives |
X duration, credit |
IAS 1.85Common
practice |
Losses on change in fair value of
derivatives |
(X) duration, debit |
IAS 1.85Common
practice |
Net gains (losses) on change in fair
value of derivatives |
X duration, credit |
IAS 1.85Common
practice |
Fee and commission income (expense)
[abstract] |
||
Fee and commission income
[abstract] |
||
Brokerage fee income |
X duration, credit |
IAS 1.112 cCommon
practice |
Portfolio and other management fee
income |
X duration, credit |
IAS 1.112 cCommon
practice |
Credit-related fee and commission
income |
X duration, credit |
IAS 1.112 cCommon
practice |
Other fee and commission income |
X duration, credit |
IAS 1.112 cCommon
practice |
Total fee and commission income |
X duration, credit |
IAS 1.85Common
practice |
Fee and commission expense
[abstract] |
||
Brokerage fee expense |
(X) duration, debit |
IAS 1.112 cCommon
practice |
Other fee and commission expense |
(X) duration, debit |
IAS 1.112 cCommon
practice |
Total fee and commission expense |
(X) duration, debit |
IAS 1.85Common
practice |
Net fee and commission income
(expense) |
X duration, credit |
IAS 1.85Common
practice |
Trading income (expense)
[abstract] |
||
Trading income (expense) on debt
instruments |
X duration, credit |
IAS 1.112 cCommon
practice |
Trading income (expense) on equity
instruments |
X duration, credit |
IAS 1.112 cCommon
practice |
Trading income (expense) on derivative
financial instruments |
X duration, credit |
IAS 1.112 cCommon
practice |
Trading income (expense) on foreign
exchange contracts |
X duration, credit |
IAS 1.112 cCommon
practice |
Other trading income (expense) |
X duration, credit |
IAS 1.112 cCommon
practice |
Total trading income (expense) |
X duration, credit |
IAS 1.85Common
practice |
Net earned premium |
X duration, credit |
IAS 1.85Common
practice |
Claims and benefits paid, net of
reinsurance recoveries |
X duration, debit |
IAS 1.85Common
practice |
Increase (decrease) in provision for
unearned premium |
X duration, debit |
IAS 1.85Common
practice |
Premiums written, net of
reinsurance |
X duration, credit |
IAS 1.85Common
practice |
Increase (decrease) in insurance
liabilities, net of reinsurance |
X duration, debit |
IAS 1.85Common
practice |
Acquisition and administration expense
related to insurance contracts |
X duration, debit |
IAS 1.85Common
practice |
|
| |
Expenses by nature [abstract] |
||
Raw materials and consumables
used |
X duration, debit |
IAS 1.102Example,
IAS 1.99Disclosure |
Cost of merchandise sold |
X duration, debit |
IAS 1.85Common
practice |
Cost of purchased energy sold |
X duration, debit |
IAS 1.112 cCommon
practice |
Services expense |
X duration, debit |
IAS 1.85Common
practice |
Insurance expense |
X duration, debit |
IAS 1.112 cCommon
practice |
Professional fees expense |
X duration, debit |
IAS 1.112 cCommon
practice |
Transportation expense |
X duration, debit |
IAS 1.112 cCommon
practice |
Bank and similar charges |
X duration, debit |
IAS 1.112 cCommon
practice |
Energy transmission charges |
X duration, debit |
IAS 1.112 cCommon
practice |
Travel expense |
X duration, debit |
IAS 1.112 cCommon
practice |
Communication expense |
X duration, debit |
IAS 1.112 cCommon
practice |
Utilities expense |
X duration, debit |
IAS 1.112 cCommon
practice |
Advertising expense |
X duration, debit |
IAS 1.112 cCommon
practice |
Classes of employee benefits expense
[abstract] |
||
Short-term employee benefits expense
[abstract] |
||
Wages and salaries |
X duration, debit |
IAS 19.9Common
practice |
Social security contributions |
X duration, debit |
IAS 19.9Common
practice |
Other short-term employee
benefits |
X duration, debit |
IAS 19.9Common
practice |
Total short-term employee benefits
expense |
X duration, debit |
IAS 1.112 cCommon
practice |
Post-employment benefit expense, defined
contribution plans |
X duration, debit |
IAS 19.53Disclosure |
Post-employment benefit expense, defined
benefit plans |
X duration, debit |
IAS 19.5Common
practice |
Termination benefits expense |
X duration, debit |
IAS 19.171Common
practice |
Other long-term employee
benefits |
X duration, debit |
IAS 19.158Common
practice |
Other employee expense |
X duration, debit |
IAS 19.5Common
practice |
Total employee benefits expense |
X duration, debit |
IAS 1.104Disclosure,
IAS 1.99Disclosure,
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 |
X duration, debit |
IAS 1.112 cCommon
practice |
Amortisation expense |
X duration, debit |
IAS 1.112 cCommon
practice |
Total depreciation and amortisation
expense |
X duration, debit |
IFRS 8.28 eDisclosure,
IAS 1.99Disclosure, IAS 1.104Disclosure,
IAS 1.102Example,
IFRS 8.23 eDisclosure,
IFRS 12.B13 dDisclosure |
Impairment loss (reversal of impairment
loss) recognised in profit or loss |
X duration, debit |
IAS 1.99Disclosure |
Total depreciation, amortisation and
impairment loss (reversal of impairment loss) recognised in profit or
loss |
X duration, debit |
IAS 1.112 cCommon
practice |
Tax expense other than income tax
expense |
X duration, debit |
IAS 1.85Common
practice |
Property tax expense |
X duration, debit |
IAS 1.85Common
practice |
Other expenses |
X duration, debit |
IAS 1.99Disclosure,
IAS 1.102Example |
Total expenses, by nature |
X duration, debit |
IAS 1.99Disclosure |
Earnings per share [abstract] |
||
Basic and diluted earnings per share
[abstract] |
||
Basic and diluted earnings (loss) per
share from continuing operations |
X.XX |
IAS 1.85Common
practice |
Basic and diluted earnings (loss) per
share from discontinued operations |
X.XX |
IAS 1.85Common
practice |
Total basic and diluted earnings (loss)
per share |
X.XX |
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 |
X duration, debit |
IAS 1.85Common
practice |
Other comprehensive income, attributable
to owners of parent |
X duration, credit |
IAS 1.85Common
practice |
Other comprehensive income, attributable
to non-controlling interests |
X duration, credit |
IAS 1.85Common
practice |
Other individually immaterial components
of other comprehensive income, net of tax |
X duration, credit |
IAS 1.85Common
practice |
Other individually immaterial components
of other comprehensive income, before tax |
X duration, credit |
IAS 1.85Common
practice |
Income tax relating to other individually
immaterial components of other comprehensive income |
X duration, debit |
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 |
X duration, credit |
IAS 1.85Common
practice |
Share of profit (loss) of joint ventures
accounted for using equity method |
X duration, credit |
IAS 1.85Common
practice |
Total share of profit (loss) of
associates and joint ventures accounted for using equity method |
X duration, credit |
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 8.28 eDisclosure,
IAS 1.82 cDisclosure,
IFRS 8.23 gDisclosure |
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
|
X duration, credit |
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
|
X duration, credit |
IAS 1.82ADisclosure |
Total share of other comprehensive income
of associates and joint ventures accounted for using equity method, net of
tax |
X duration, credit |
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 12.B16 cDisclosure,
IAS 1.91 aDisclosure |
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
|
X duration, credit |
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
|
X duration, credit |
IAS 1.82ADisclosure |
Total share of other comprehensive income
of associates and joint ventures accounted for using equity method, before
tax |
X duration, credit |
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 |
X duration, debit |
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
|
X duration, debit |
IAS 1.91Disclosure |
Aggregated income tax relating to share
of other comprehensive income of associates and joint ventures accounted
for using equity method |
X duration, debit |
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 |
X duration, debit |
IAS 1.91Disclosure |
Income tax relating to components of
other comprehensive income that will be reclassified to profit or
loss |
X duration, debit |
IAS 1.91Disclosure |
Aggregated income tax relating to
components of other comprehensive income |
X duration |
IAS 12.81 abDisclosure,
IAS 1.90Disclosure |
|
||
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
[800300]
Notes - Statement of cash flows, additional disclosures
|
||
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 |
X duration, credit |
IAS 7.14Common
practice |
Payments for exploration and evaluation
expenses |
X duration, credit |
IAS 7.14Common
practice |
Adjustments for interest expense |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for interest income |
X duration, credit |
IAS 7.20Common
practice |
Adjustments for dividend income |
X duration, credit |
IAS 7.20Common
practice |
Adjustments for finance income |
X duration, credit |
IAS 7.20Common
practice |
Adjustments for finance income
(cost) |
X duration, credit |
IAS 7.20Common
practice |
Adjustments for deferred tax
expense |
X duration, debit |
IAS 7.20Common
practice |
Adjustments to reconcile profit (loss)
other than changes in working capital |
X duration, debit |
IAS 7.20Common
practice |
Cash flows from (used in) operations
before changes in working capital |
X duration |
IAS 7 - A Statement of cash flows
for an entity other than a financial institutionExample,
IAS 7.20Common practice |
Increase (decrease) in working
capital |
X duration, credit |
IAS 7.20Common
practice |
Adjustments for decrease (increase) in
trade and other receivables |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for increase (decrease) in
trade and other payables |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for decrease (increase) in
other assets |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for increase (decrease) in
other liabilities |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for decrease (increase) in
other current assets |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for increase (decrease) in
other current liabilities |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for increase (decrease) in
employee benefit liabilities |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for decrease (increase) in
loans and advances to customers |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for decrease (increase) in
loans and advances to banks |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for increase (decrease) in
deposits from customers |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for increase (decrease) in
deposits from banks |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for increase (decrease) in
insurance, reinsurance and investment contract liabilities |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for increase (decrease) in
repurchase agreements and cash collateral on securities lent |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for decrease (increase) in
reverse repurchase agreements and cash collateral on securities
borrowed |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for decrease (increase) in
financial assets held for trading |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for increase (decrease) in
financial liabilities held for trading |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for decrease (increase) in
derivative financial assets |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for increase (decrease) in
derivative financial liabilities |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for decrease (increase) in
biological assets |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for increase in other
provisions arising from passage of time |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for depreciation and
amortisation expense and impairment loss (reversal of impairment loss)
recognised in profit or loss |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for amortisation
expense |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for depreciation
expense |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for impairment loss
recognised in profit or loss, goodwill |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for impairment loss (reversal
of impairment loss) recognised in profit or loss, trade and other
receivables |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for impairment loss (reversal
of impairment loss) recognised in profit or loss, inventories |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for impairment loss (reversal
of impairment loss) recognised in profit or loss, property, plant and
equipment |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for impairment loss (reversal
of impairment loss) recognised in profit or loss, exploration and
evaluation assets |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for impairment loss (reversal
of impairment loss) recognised in profit or loss, loans and
advances |
X duration, debit |
IAS 7.20Common
practice |
Adjustments for gains (losses) on fair
value adjustment, investment property |
X duration, credit |
IAS 7.20Common
practice |
Adjustments for gains (losses) on change
in fair value less costs to sell, biological assets |
X duration, credit |
IAS 7.20Common
practice |
Adjustments for gains (losses) on change
in fair value of derivatives |
X duration, credit |
IAS 7.20Common
practice |
Adjustments for gain (loss) on disposals,
property, plant and equipment |
X duration, credit |
IAS 7.20Common
practice |
Adjustments for gain (loss) on disposal
of investments in subsidiaries, joint ventures and associates |
X duration, credit |
IAS 7.20Common
practice |
Adjustments for undistributed profits of
investments accounted for using equity method |
X duration, credit |
IAS 7.20Common
practice |
Adjustments for increase (decrease) in
deferred income |
X duration, debit |
IAS 7.20Common
practice |
Income taxes paid, classified as
operating activities |
X duration, credit |
IAS 7.35Common
practice |
Income taxes refund, classified as
operating activities |
X duration, debit |
IAS 7.35Common
practice |
Finance costs paid, classified as
operating activities |
X duration, credit |
IAS 7.31Common
practice |
Finance income received, classified as
operating activities |
X duration, debit |
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 |
X duration, debit |
IAS 7.16Common
practice |
Dividends received from investments
accounted for using equity method, classified as investing
activities |
X duration, debit |
IAS 7.16Common
practice |
Dividends received from associates,
classified as investing activities |
X duration, debit |
IAS 7.16Common
practice |
Dividends received from joint ventures,
classified as investing activities |
X duration, debit |
IAS 7.16Common
practice |
Purchase of interests in
associates |
X duration, credit |
IAS 7.16Common
practice |
Proceeds from sales of interests in
associates |
X duration, debit |
IAS 7.16Common
practice |
Purchase of interests in investments
accounted for using equity method |
X duration, credit |
IAS 7.16Common
practice |
Proceeds from sales of investments
accounted for using equity method |
X duration, debit |
IAS 7.16Common
practice |
Cash advances and loans made to related
parties |
X duration, credit |
IAS 7.16Common
practice |
Cash receipts from repayment of advances
and loans made to related parties |
X duration, debit |
IAS 7.16Common
practice |
Purchase of investment property |
X duration, credit |
IAS 7.16Common
practice |
Proceeds from sales of investment
property |
X duration, debit |
IAS 7.16Common
practice |
Purchase of biological assets |
X duration, credit |
IAS 7.16Common
practice |
Proceeds from sales of biological
assets |
X duration, debit |
IAS 7.16Common
practice |
Purchase of exploration and evaluation
assets |
X duration, credit |
IAS 7.16Common
practice |
Proceeds from disposal of exploration and
evaluation assets |
X duration, debit |
IAS 7.16Common
practice |
Purchase of mining assets |
X duration, credit |
IAS 7.16Common
practice |
Proceeds from disposal of mining
assets |
X duration, debit |
IAS 7.16Common
practice |
Purchase of oil and gas assets |
X duration, credit |
IAS 7.16Common
practice |
Proceeds from disposal of oil and gas
assets |
X duration, debit |
IAS 7.16Common
practice |
Proceeds from disposal of non-current
assets or disposal groups classified as held for sale and discontinued
operations |
X duration, debit |
IAS 7.16Common
practice |
Purchase of property, plant and
equipment, intangible assets other than goodwill, investment property and
other non-current assets |
X duration, credit |
IAS 7.16Common
practice |
Proceeds from disposals of property,
plant and equipment, intangible assets other than goodwill, investment
property and other non-current assets
|
X duration, debit |
IAS 7.16Common
practice |
Payments for development project
expenditure |
X duration, credit |
IAS 7.16Common
practice |
Cash flows used in exploration and
development activities |
X duration, credit |
IAS 7.16Common
practice |
Purchase of investments other than
investments accounted for using equity method |
X duration, credit |
IAS 7.16Common
practice |
Proceeds from sales of investments other
than investments accounted for using equity method |
X duration, debit |
IAS 7.16Common
practice |
Purchase of financial instruments,
classified as investing activities |
X duration, credit |
IAS 7.16Common
practice |
Proceeds from sales or maturity of
financial instruments, classified as investing activities |
X duration, debit |
IAS 7.16Common
practice |
Purchase of available-for-sale financial
assets |
X duration, credit |
|
Proceeds from disposal or maturity of
available-for-sale financial assets |
X duration, debit |
|
Cash flows from (used in) decrease
(increase) in short-term deposits and investments |
X duration, debit |
IAS 7.16Common
practice |
Inflows of cash from investing
activities |
X duration, debit |
IAS 7.16Common
practice |
Outflows of cash from investing
activities |
X duration, credit |
IAS 7.16Common
practice |
Cash flows from (used in) financing
activities [abstract] |
||
Dividends paid to equity holders of
parent, classified as financing activities |
X duration, credit |
IAS 7.17Common
practice |
Dividends paid to non-controlling
interests, classified as financing activities |
X duration, credit |
IAS 7.17Common
practice |
Proceeds from sale or issue of treasury
shares |
X duration, debit |
IAS 7.17Common
practice |
Proceeds from exercise of
options |
X duration, debit |
IAS 7.17Common
practice |
Proceeds from issue of ordinary
shares |
X duration, debit |
IAS 7.17Common
practice |
Proceeds from issue of preference
shares |
X duration, debit |
IAS 7.17Common
practice |
Proceeds from non-current
borrowings |
X duration, debit |
IAS 7.17Common
practice |
Repayments of non-current
borrowings |
X duration, credit |
IAS 7.17Common
practice |
Proceeds from current borrowings |
X duration, debit |
IAS 7.17Common
practice |
Repayments of current borrowings |
X duration, credit |
IAS 7.17Common
practice |
Cash flows from (used in) increase
(decrease) in current borrowings |
X duration, debit |
IAS 7.17Common
practice |
Cash advances and loans from related
parties |
X duration, debit |
IAS 7.17Common
practice |
Cash repayments of advances and loans
from related parties |
X duration, credit |
IAS 7.17Common
practice |
Proceeds from issue of bonds, notes and
debentures |
X duration, debit |
IAS 7.17Common
practice |
Repayments of bonds, notes and
debentures |
X duration, credit |
IAS 7.17Common
practice |
Payments for share issue costs |
X duration, credit |
IAS 7.17Common
practice |
Payments for debt issue costs |
X duration, credit |
IAS 7.17Common
practice |
Proceeds from contributions of
non-controlling interests |
X duration, debit |
IAS 7.17Common
practice |
Proceeds from issue of subordinated
liabilities |
X duration, debit |
IAS 7.17Common
practice |
Repayments of subordinated
liabilities |
X duration, credit |
IAS 7.17Common
practice |
[800400]
Notes - Statement of changes in equity, additional disclosures
|
||
Statement of changes in equity
[abstract] |
||
Statement of changes in equity [line
items] |
line items | |
Dividends recognised as distributions to
owners of parent, relating to prior years |
X duration, debit |
IAS 1.106 dCommon
practice |
Dividends recognised as distributions to
owners of parent, relating to current year |
X duration, debit |
IAS 1.106 dCommon
practice |
Dividends recognised as distributions to
owners of parent |
X duration, debit |
IAS 1.106 dCommon
practice |
Dividends recognised as distributions to
non-controlling interests |
X duration, debit |
IAS 1.106 dCommon
practice |
Increase (decrease) through change in
equity of subsidiaries, equity |
X duration, credit |
IAS 1.106 dCommon
practice |
Increase (decrease) through acquisition
of subsidiary, equity |
X duration, credit |
IAS 1.106 dCommon
practice |
Increase (decrease) through disposal of
subsidiary, equity |
X duration, credit |
IAS 1.106 dCommon
practice |
Increase (decrease) through transfer
between revaluation surplus and retained earnings, equity |
X duration, credit |
IAS 1.106 dCommon
practice |
Increase (decrease) through transfer to
statutory reserve, equity |
X duration, credit |
IAS 1.106 dCommon
practice |
Increase (decrease) through appropriation
of retained earnings, equity |
X duration, credit |
IAS 1.106 dCommon
practice |
Increase (decrease) through exercise of
options, equity |
X duration, credit |
IAS 1.106 dCommon
practice |
Increase (decrease) through exercise of
warrants, equity |
X duration, credit |
IAS 1.106 dCommon
practice |
Increase (decrease) through conversion of
convertible instruments, equity |
X duration, credit |
IAS 1.106 dCommon
practice |
Issue of convertible instruments |
X duration, credit |
IAS 1.106 dCommon
practice |
Decrease (increase) through tax on
share-based payment transactions, equity |
X duration, debit |
IAS 1.106 dCommon
practice |
Increase (decrease) through transactions
with owners, equity |
X duration, credit |
IAS 1.106 dCommon
practice |
Purchase of treasury shares |
X duration, debit |
IAS 1.106 dCommon
practice |
Sale or issue of treasury shares |
X duration, credit |
IAS 1.106 dCommon
practice |
Cancellation of treasury shares |
X duration, credit |
IAS 1.106 dCommon
practice |
Reduction of issued capital |
X duration, debit |
IAS 1.106 dCommon
practice |
Share issue related cost |
X duration, debit |
IAS 1.106 dCommon
practice |
Miscellaneous components of equity
[abstract] |
||
Statutory reserve [member] |
member |
IAS 1.108Common
practice |
Capital redemption reserve
[member] |
member |
IAS 1.108Common
practice |
Merger reserve [member] |
member |
IAS 1.108Common
practice |
Reserve of equity component of
convertible instruments [member] |
member |
IAS 1.108Common
practice |
Accumulated other comprehensive income
[member] |
member |
IAS 1.108Common
practice |
Capital reserve [member] |
member |
IAS 1.108Common
practice |
Additional paid-in capital
[member] |
member |
IAS 1.108Common
practice |
Miscellaneous other reserves
[member] |
member |
IAS 1.108Common
practice |
[800500]
Notes - List of notes |
||
Disclosure of notes and other explanatory
information [text block] |
text block |
IAS 1.10 eDisclosure |
Disclosure of accounting judgements and
estimates [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of accrued expenses and other
liabilities [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of allowance for credit losses
[text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of arrangements involving
legal form of lease [text block] |
text block |
Expiry date
2019-01-01 SIC 27 - DisclosureDisclosure |
Disclosure of associates [text
block] |
text block |
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure,
IFRS 12.B4 dDisclosure |
Disclosure of auditors' remuneration
[text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of authorisation of financial
statements [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of available-for-sale
financial assets [text block] |
text block |
|
Disclosure of basis of consolidation
[text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of basis of preparation of
financial statements [text block] |
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] |
text block |
IAS 41 - DisclosureDisclosure |
Disclosure of borrowing costs [text
block] |
text block |
IAS 23 - DisclosureDisclosure |
Disclosure of borrowings [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of business combinations [text
block] |
text block |
IFRS 3 - DisclosuresDisclosure |
Disclosure of cash and bank balances at
central banks [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of cash and cash equivalents
[text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of cash flow statement [text
block] |
text block |
IAS 7 - Presentation of a
statement of cash flowsDisclosure |
Disclosure of changes in accounting
policies [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of changes in accounting
policies, accounting estimates and errors [text block] |
text block |
IAS 8 - Accounting
policiesDisclosure |
Disclosure of collateral [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of claims and benefits paid
[text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of commitments [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of commitments and contingent
liabilities [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of contingent liabilities
[text block] |
text block |
IAS 37.86Disclosure |
Disclosure of cost of sales [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of credit risk [text
block] |
text block |
IAS 1.10 eCommon practice,
|
Disclosure of debt instruments [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of deferred acquisition costs
arising from insurance contracts [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of deferred income [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of deferred taxes [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of deposits from banks [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of deposits from customers
[text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of depreciation and
amortisation expense [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of derivative financial
instruments [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of discontinued operations
[text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of dividends [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of earnings per share [text
block] |
text block |
IAS 33 - DisclosureDisclosure |
Disclosure of effect of changes in
foreign exchange rates [text block] |
text block |
IAS 21 - DisclosureDisclosure |
Disclosure of employee benefits [text
block] |
text block |
IAS 19 - ScopeDisclosure |
Disclosure of entity's operating segments
[text block] |
text block |
IFRS 8 - DisclosureDisclosure |
Disclosure of events after reporting
period [text block] |
text block |
IAS 10 - DisclosureDisclosure |
Disclosure of expenses [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of expenses by nature [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of exploration and evaluation
assets [text block] |
text block |
IFRS 6 - DisclosureDisclosure |
Disclosure of fair value measurement
[text block] |
text block |
IFRS 13 - DisclosureDisclosure |
Disclosure of fair value of financial
instruments [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of fee and commission income
(expense) [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of finance cost [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of finance income (cost) [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of finance income [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of financial assets held for
trading [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of financial instruments [text
block] |
text block |
IFRS 7 - ScopeDisclosure |
Disclosure of financial instruments at
fair value through profit or loss [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of financial instruments
designated at fair value through profit or loss [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of financial instruments held
for trading [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of financial liabilities held
for trading [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of financial risk management
[text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of first-time adoption [text
block] |
text block |
IFRS 1 - Presentation and
disclosureDisclosure |
Disclosure of general and administrative
expense [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of general information about
financial statements [text block] |
text block |
IAS 1.51Disclosure |
Disclosure of going concern [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of goodwill [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of government grants [text
block] |
text block |
IAS 20 - DisclosureDisclosure |
Disclosure of hyperinflationary reporting
[text block] |
text block |
IAS 29 - DisclosuresDisclosure |
Disclosure of impairment of assets [text
block] |
text block |
IAS 36 - DisclosureDisclosure |
Disclosure of income tax [text
block] |
text block |
IAS 12 - DisclosureDisclosure |
Disclosure of information about employees
[text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of information about key
management personnel [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of insurance contracts [text
block] |
text block |
Expiry date
2021-01-01 IFRS 4 - DisclosureDisclosure,
Effective
2021-01-01 IFRS 17 - DisclosureDisclosure |
Disclosure of insurance premium revenue
[text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of intangible assets [text
block] |
text block |
IAS 38 - DisclosureDisclosure |
Disclosure of intangible assets and
goodwill [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of interest expense [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of interest income [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of interest income (expense)
[text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of interests in other entities
[text block] |
text block |
IFRS 12.1Disclosure |
Disclosure of interim financial reporting
[text block] |
text block |
IAS 34 - Content of an interim
financial reportDisclosure |
Disclosure of inventories [text
block] |
text block |
IAS 2 - DisclosureDisclosure |
Disclosure of investment contracts
liabilities [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of investment property [text
block] |
text block |
IAS 40 - DisclosureDisclosure |
Disclosure of investments accounted for
using equity method [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of investments other than
investments accounted for using equity method [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of issued capital [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of joint ventures [text
block] |
text block |
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure,
IFRS 12.B4 bDisclosure |
Disclosure of lease prepayments [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of leases [text
block] |
text block |
Expiry date
2019-01-01 IAS 17 - Leases in the financial statements
of lesseesDisclosure, Effective
2019-01-01 IFRS 16 - DisclosureDisclosure,
Effective
2019-01-01 IFRS 16 - PresentationDisclosure,
Expiry date 2019-01-01 IAS 17 - Leases in the
financial statements of lessorsDisclosure |
Disclosure of liquidity risk [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of loans and advances to banks
[text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of loans and advances to
customers [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of market risk [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of net asset value
attributable to unit-holders [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of non-controlling interests
[text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of non-current assets held for
sale and discontinued operations [text block] |
text block |
IFRS 5 - Presentation and
disclosureDisclosure |
Disclosure of non-current assets or
disposal groups classified as held for sale [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of objectives, policies and
processes for managing capital [text block] |
text block |
IAS 1.134Disclosure |
Disclosure of other assets [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of other current assets [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of other current liabilities
[text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of other liabilities [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of other non-current assets
[text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of other non-current
liabilities [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of other operating expense
[text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of other operating income
(expense) [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of other operating income
[text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of other provisions,
contingent liabilities and contingent assets [text block] |
text block |
IAS 37 - DisclosureDisclosure |
Disclosure of prepayments and other
assets [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of profit (loss) from
operating activities [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of property, plant and
equipment [text block] |
text block |
IAS 16 - DisclosureDisclosure |
Disclosure of provisions [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of reclassification of
financial instruments [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of regulatory deferral
accounts [text block] |
text block |
IFRS 14 - DisclosureDisclosure,
IFRS 14 - PresentationDisclosure |
Disclosure of reinsurance [text
block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of related party [text
block] |
text block |
IAS 24 - DisclosuresDisclosure |
Disclosure of repurchase and reverse
repurchase agreements [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of research and development
expense [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of reserves within equity
[text block] |
text block |
IAS 1.79 bDisclosure |
Disclosure of restricted cash and cash
equivalents [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of revenue [text
block] |
text block |
IAS 1.10 eCommon practice,
|
Disclosure of revenue from contracts with
customers [text block] |
text block |
|
Disclosure of separate financial
statements [text block] |
text block |
IAS 27 - DisclosureDisclosure,
IFRS 12 - ObjectiveDisclosure |
Disclosure of service concession
arrangements [text block] |
text block |
SIC 29 - ConsensusDisclosure |
Disclosure of share capital, reserves and
other equity interest [text block] |
text block |
IAS 1.79Disclosure |
Disclosure of share-based payment
arrangements [text block] |
text block |
IFRS 2.44Disclosure |
Disclosure of subordinated liabilities
[text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of subsidiaries [text
block] |
text block |
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure,
IFRS 12.B4 aDisclosure |
Disclosure of significant accounting
policies [text block] |
text block |
IAS 1.117Disclosure |
Disclosure of tax receivables and
payables [text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of trade and other payables
[text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of trade and other receivables
[text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of trading income (expense)
[text block] |
text block |
IAS 1.10 eCommon
practice |
Disclosure of treasury shares [text
block] |
text block |
IAS 1.10 eCommon
practice |
|
| |
[800600]
Notes - List of accounting policies |
||
Disclosure of significant accounting
policies [text block] |
text block |
IAS 1.117Disclosure |
Description of accounting policy for
available-for-sale financial assets [text block] |
text block |
|
Description of accounting policy for
biological assets [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
borrowing costs [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
borrowings [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
business combinations [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
business combinations and goodwill [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for cash
flows [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
collateral [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
construction in progress [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
contingent liabilities and contingent assets [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
customer acquisition costs [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
customer loyalty programmes [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
decommissioning, restoration and rehabilitation provisions [text
block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
deferred acquisition costs arising from insurance contracts [text
block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
deferred income tax [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
depreciation expense [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
derecognition of financial instruments [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
derivative financial instruments [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
derivative financial instruments and hedging [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
determining components of cash and cash equivalents [text block] |
text block |
IAS 7.46Disclosure |
Description of accounting policy for
discontinued operations [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
discounts and rebates [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
dividends [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
earnings per share [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
emission rights [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
employee benefits [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
environment related expense [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
exceptional items [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
expenses [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
exploration and evaluation expenditures [text block] |
text block |
IFRS 6.24 aDisclosure |
Description of accounting policy for fair
value measurement [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for fee
and commission income and expense [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
finance costs [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
finance income and costs [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
financial assets [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
financial guarantees [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
financial instruments [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
financial instruments at fair value through profit or loss [text
block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
financial liabilities [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
foreign currency translation [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
franchise fees [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
functional currency [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
goodwill [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
government grants [text block] |
text block |
IAS 20.39 aDisclosure |
Description of accounting policy for
hedging [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
held-to-maturity investments [text block] |
text block |
|
Description of accounting policy for
impairment of assets [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
impairment of financial assets [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
impairment of non-financial assets [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
income tax [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
insurance contracts and related assets, liabilities, income and expense
[text block] |
text block |
Expiry date
2021-01-01 IFRS 4.37 aDisclosure,
IAS 1.117 bCommon practice |
Description of accounting policy for
intangible assets and goodwill [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
intangible assets other than goodwill [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
interest income and expense [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
investment in associates [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
investment in associates and joint ventures [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
investments in joint ventures [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
investment property [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
investments other than investments accounted for using equity method [text
block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
issued capital [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
leases [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
loans and receivables [text block] |
text block |
|
Description of accounting policy for
measuring inventories [text block] |
text block |
IAS 2.36 aDisclosure |
Description of accounting policy for
mining assets [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
mining rights [text block] |
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] |
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]
|
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
offsetting of financial instruments [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for oil
and gas assets [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
programming assets [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
property, plant and equipment [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
provisions [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
reclassification of financial instruments [text block] |
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]
|
text block |
IFRS 7.28 aDisclosure |
Description of accounting policy for
recognition of revenue [text block] |
text block |
|
Description of accounting policy for
regulatory deferral accounts [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
reinsurance [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
repairs and maintenance [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
repurchase and reverse repurchase agreements [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
research and development expense [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
restricted cash and cash equivalents [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
segment reporting [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
service concession arrangements [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
share-based payment transactions [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
stripping costs [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
subsidiaries [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
taxes other than income tax [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
termination benefits [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
trade and other payables [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
trade and other receivables [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
trading income and expense [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
transactions with non-controlling interests [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
transactions with related parties [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
treasury shares [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of accounting policy for
warrants [text block] |
text block |
IAS 1.117 bCommon
practice |
Description of other accounting policies
relevant to understanding of financial statements [text block] |
text block |
IAS 1.117 bDisclosure |
[810000]
Notes - Corporate information and statement of IFRS compliance
|
||
Disclosure of notes and other explanatory
information [text block] |
text block |
IAS 1.10 eDisclosure |
Name of reporting entity or other means
of identification |
text |
IAS 1.51 aDisclosure |
Domicile of entity |
text |
IAS 1.138 aDisclosure |
Legal form of entity |
text |
IAS 1.138 aDisclosure |
Country of incorporation |
text |
IAS 1.138 aDisclosure |
Address of entity's registered
office |
text |
IAS 1.138 aDisclosure |
Principal place of business |
text |
IAS 1.138 aDisclosure |
Description of nature of entity's
operations and principal activities |
text |
IAS 1.138 bDisclosure |
Name of parent entity |
text |
IAS 24.13Disclosure,
IAS 1.138 cDisclosure |
Name of ultimate parent of group |
text |
IAS 1.138 cDisclosure,
IAS 24.13Disclosure |
Length of life of limited life
entity |
text |
IAS 1.138 dDisclosure |
Statement of IFRS compliance [text
block] |
text block |
IAS 1.16Disclosure |
Management conclusion on fair
presentation as consequence of departure |
text |
IAS 1.20 aDisclosure |
Explanation of departure from
IFRS |
text |
IAS 1.20 bDisclosure,
IAS 1.20 cDisclosure |
Explanation of financial effect of
departure from IFRS |
text |
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
|
text |
IAS 1.23 aDisclosure |
Explanation of adjustments that would be
necessary to achieve fair presentation |
text |
IAS 1.23 bDisclosure |
Disclosure of uncertainties of entity's
ability to continue as going concern [text block] |
text block |
IAS 1.25Disclosure |
Explanation of fact and basis for
preparation of financial statements when not going concern basis |
text |
IAS 1.25Disclosure |
Explanation of why entity not regarded as
going concern |
text |
IAS 1.25Disclosure |
Description of reason for using longer or
shorter reporting period |
text |
IAS 1.36 aDisclosure |
Description of fact that amounts
presented in financial statements are not entirely comparable |
text |
IAS 1.36 bDisclosure |
Disclosure of reclassifications or
changes in presentation [text block] |
text block |
IAS 1.41Disclosure |
Disclosure of reclassifications or
changes in presentation [abstract] |
||
Disclosure of reclassifications or
changes in presentation [table] |
table |
IAS 1.41Disclosure |
Reclassified items [axis] |
axis |
IAS 1.41Disclosure |
Reclassified items [member] |
member [default] |
IAS 1.41Disclosure |
Disclosure of reclassifications or
changes in presentation [line items] |
line items | |
Description of nature of
reclassifications or changes in presentation |
text |
IAS 1.41 aDisclosure |
Amount of reclassifications or changes in
presentation |
X duration |
IAS 1.41 bDisclosure |
Description of reason for
reclassifications or changes in presentation |
text |
IAS 1.41 cDisclosure |
Description of reason why
reclassification of comparative amounts is impracticable |
text |
IAS 1.42 aDisclosure |
Description of nature of necessary
adjustments to provide comparative information |
text |
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]
|
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]
|
table |
IAS 1.61Disclosure |
Maturity [axis] |
axis |
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 aDisclosure, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IAS 1.61Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure, |
Aggregated time bands [member] |
member [default] |
Expiry date
2019-01-01 IAS 17.35 aDisclosure,
|
Not later than one year
[member] |
member |
Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
IAS 1.61 aDisclosure |
Later than one year [member] |
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]
|
line items | |
Current inventories |
X instant, debit |
IAS 1.68Example,
IAS 1.54 gDisclosure,
IAS 2.36 bDisclosure |
Current trade receivables |
X instant, debit |
IAS 1.78 bExample,
IAS 1.68Example |
Current trade payables |
X instant, credit |
IAS 1.70Example,
IAS 1.78Common practice |
Disclosure of significant accounting
policies [text block] |
text block |
IAS 1.117Disclosure |
Explanation of measurement bases used in
preparing financial statements [text block] |
text block |
IAS 1.117 aDisclosure |
Description of other accounting policies
relevant to understanding of financial statements [text block] |
text block |
IAS 1.117 bDisclosure |
Explanation of management judgements in
applying entity's accounting policies with significant effect on
recognised amounts |
text |
IAS 1.122Disclosure |
Explanation of sources of estimation
uncertainty with significant risk of causing material adjustment |
text |
IAS 1.125Disclosure,
IFRIC 14.10Disclosure |
Disclosure of assets and liabilities with
significant risk of material adjustment [text block] |
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] |
table |
IAS 1.125Disclosure |
Assets and liabilities [axis] |
axis |
IAS 1.125Disclosure |
Assets and liabilities [member] |
member [default] |
IAS 1.125Disclosure |
Disclosure of assets and liabilities with
significant risk of material adjustment [line items] |
line items | |
Description of nature of assets with
significant risk of material adjustments within next financial
year |
text |
IAS 1.125 aDisclosure |
Description of nature of liabilities with
significant risk of material adjustments within next financial
year |
text |
IAS 1.125 aDisclosure |
Assets with significant risk of material
adjustments within next financial year |
X instant, debit |
IAS 1.125 bDisclosure |
Liabilities with significant risk of
material adjustments within next financial year |
X instant, credit |
IAS 1.125 bDisclosure |
Disclosure of objectives, policies and
processes for managing capital [text block] |
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] |
table |
IAS 1.136Disclosure |
Capital requirements [axis] |
axis |
IAS 1.136Disclosure |
Capital requirements [member] |
member [default] |
IAS 1.136Disclosure |
Disclosure of objectives, policies and
processes for managing capital [line items] |
line items | |
Qualitative information about entity's
objectives, policies and processes for managing capital |
text |
IAS 1.135 aDisclosure |
Summary quantitative data about what
entity manages as capital |
text |
IAS 1.135 bDisclosure |
Description of changes in entity's
objectives, policies and processes for managing capital and what entity
manages as capital |
text |
IAS 1.135 cDisclosure |
Information whether entity complied with
any externally imposed capital requirements |
text |
IAS 1.135 dDisclosure |
Information about consequences of
non-compliance with externally imposed capital requirements |
text |
IAS 1.135 eDisclosure |
Dividends recognised as distributions to
owners per share |
X.XX |
IAS 1.107Disclosure |
Dividends proposed or declared before
financial statements authorised for issue but not recognised as
distribution to owners |
X duration |
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 |
X.XX |
IAS 1.137 aDisclosure |
Cumulative preference dividends not
recognised |
X duration |
IAS 1.137 bDisclosure |
Description of nature of non-cash assets
held for distribution to owners declared before financial statements
authorised for issue |
text |
IFRIC 17.17 aDisclosure |
Non-cash assets declared for distribution
to owners before financial statements authorised for issue |
X instant, debit |
IFRIC 17.17 bDisclosure |
Non-cash assets declared for distribution
to owners before financial statements authorised for issue, at fair
value |
X instant, debit |
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
|
text |
IFRIC 17.17 cDisclosure |
Dividends payable, non-cash assets
distributions |
X instant, credit |
IFRIC 17.16 aDisclosure |
Increase (decrease) in dividends payable
through change in fair value of non-cash assets held for distribution to
owners |
X duration, credit |
IFRIC 17.16 bDisclosure |
Equity reclassified into financial
liabilities |
X duration |
IAS 1.80ADisclosure |
Financial liabilities reclassified into
equity |
X duration |
IAS 1.80ADisclosure |
Description of timing and reason of
reclassification between financial liabilities and equity |
text |
IAS 1.80ADisclosure |
[811000]
Notes - Accounting policies, changes in accounting estimates and errors
|
||
Disclosure of changes in accounting
policies, accounting estimates and errors [text block] |
text block |
IAS 8 - Accounting
policiesDisclosure |
Disclosure of initial application of
standards or interpretations [text block] |
text block |
IAS 8.28Disclosure |
Disclosure of initial application of
standards or interpretations [abstract] |
||
Disclosure of initial application of
standards or interpretations [table] |
table |
IAS 8.28Disclosure |
Initially applied IFRSs [axis] |
axis |
IAS 8.28Disclosure |
Initially applied IFRSs
[member] |
member [default] |
IAS 8.28Disclosure |
Disclosure of initial application of
standards or interpretations [line items] |
line items | |
Title of initially applied IFRS |
text |
IAS 8.28 aDisclosure |
Description whether change in accounting
policy is made in accordance with transitional provisions of initially
applied IFRS |
text |
IAS 8.28 bDisclosure |
Description of nature of change in
accounting policy |
text |
IAS 8.28 cDisclosure |
Description of transitional provisions of
initially applied IFRS |
text |
IAS 8.28 dDisclosure |
Description of transitional provisions of
initially applied IFRS that might have effect on future periods |
text |
IAS 8.28 eDisclosure |
Disclosure of voluntary change in
accounting policy [text block] |
text block |
IAS 8.29Disclosure |
Disclosure of voluntary change in
accounting policy [abstract] |
||
Disclosure of voluntary change in
accounting policy [table] |
table |
IAS 8.29Disclosure |
Voluntary changes in accounting policy
[axis] |
axis |
IAS 8.29Disclosure |
Voluntary changes in accounting policy
[member] |
member [default] |
IAS 8.29Disclosure |
Disclosure of voluntary change in
accounting policy [line items] |
line items | |
Description of nature of voluntary change
in accounting policy |
text |
IAS 8.29 aDisclosure |
Description of reasons why applying new
accounting policy provides reliable and more relevant information |
text |
IAS 8.29 bDisclosure |
Explanation of new standards or
interpretations not applied |
text |
IAS 8.30 aDisclosure |
Disclosure of expected impact of initial
application of new standards or interpretations [text block] |
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] |
table |
IAS 8.30 bDisclosure |
New IFRSs [axis] |
axis |
IAS 8.30 bDisclosure |
New IFRSs [member] |
member [default] |
IAS 8.30 bDisclosure |
Disclosure of expected impact of initial
application of new standards or interpretations [line items] |
line items | |
Title of new IFRS |
text |
IAS 8.31 aExample |
Description of nature of impending change
in accounting policy |
text |
IAS 8.31 bExample |
Date by which application of new IFRS is
required |
yyyy-mm-dd |
IAS 8.31 cExample |
Date as at which entity plans to apply
new IFRS initially |
yyyy-mm-dd |
IAS 8.31 dExample |
Discussion of impact that initial
application of new IFRS is expected to have on financial
statements |
text |
IAS 8.31 e (i)Example |
Description of fact that impact of
initial application of new IFRS is not known or reasonably
estimable |
text |
IAS 8.31 e (ii)Example |
Explanation of reason why it is
impracticable to determine amounts of adjustments related to change in
accounting policy |
text |
IAS 8.28 hDisclosure,
IAS 8.29 eDisclosure |
Disclosure of changes in accounting
estimates [text block] |
text block |
IAS 8.39Disclosure |
Disclosure of changes in accounting
estimates [abstract] |
||
Disclosure of changes in accounting
estimates [table] |
table |
IAS 8.39Disclosure |
Accounting estimates [axis] |
axis |
IAS 8.39Disclosure |
Accounting estimates [member] |
member [default] |
IAS 8.39Disclosure |
Disclosure of changes in accounting
estimates [line items] |
line items | |
Description of nature of change in
accounting estimate [text block] |
text block |
IAS 8.39Disclosure |
Increase (decrease) in accounting
estimate |
X duration |
IAS 8.39Disclosure |
Description of fact that amount of change
in accounting estimate is impracticable [text block] |
text block |
IAS 8.40Disclosure |
Description of nature of accounting
errors in prior periods [text block] |
text block |
IAS 8.49 aDisclosure |
Explanation of reason why it is
impracticable to determine amounts for correction related to prior period
errors |
text |
IAS 8.49 dDisclosure |
[813000]
Notes - Interim financial reporting |
||
Disclosure of interim financial reporting
[text block] |
text block |
IAS 34 - Content of an interim
financial reportDisclosure |
Description of significant events and
transactions |
text |
IAS 34.15Disclosure |
Description of cross-reference to
disclosures presented outside interim financial statements |
text |
IAS 34.16ADisclosure |
Description of accounting policies and
methods of computation followed in interim financial statements [text
block] |
text block |
IAS 34.16A aDisclosure |
Explanation of seasonality or cyclicality
of interim operations |
text |
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
|
text |
IAS 34.16A cDisclosure |
Explanation of nature and amount of
changes in estimates of amounts reported in prior interim periods or prior
financial years |
text |
IAS 34.16A dDisclosure |
Explanation of issues, repurchases and
repayments of debt and equity securities |
text |
IAS 34.16A eDisclosure |
Dividends paid, ordinary shares |
X duration, debit |
IAS 34.16A fDisclosure |
Dividends paid, other shares |
X duration, debit |
IAS 34.16A fDisclosure |
Dividends paid, ordinary shares per
share |
X.XX |
IAS 34.16A fDisclosure |
Dividends paid, other shares per
share |
X.XX |
IAS 34.16A fDisclosure |
Explanation of events after interim
period that have not been reflected |
text |
IAS 34.16A hDisclosure |
Explanation of effect of changes in
composition of entity during interim period |
text |
IAS 34.16A iDisclosure |
Description of compliance with IFRSs if
applied for interim financial report |
text |
IAS 34.19Disclosure |
Description of nature and amount of
change in estimate during final interim period |
text |
IAS 34.26Disclosure |
[815000]
Notes - Events after reporting period |
||
Disclosure of events after reporting
period [text block] |
text block |
IAS 10 - DisclosureDisclosure |
Explanation of body of
authorisation |
text |
IAS 10.17Disclosure |
Date of authorisation for issue of
financial statements |
yyyy-mm-dd |
IAS 10.17Disclosure |
Explanation of fact that entity's owners
or others have power to amend financial statements after issue |
text |
IAS 10.17Disclosure |
Disclosure of non-adjusting events after
reporting period [text block] |
text block |
IAS 10.21Disclosure |
Disclosure of non-adjusting events after
reporting period [abstract] |
||
Disclosure of non-adjusting events after
reporting period [table] |
table |
IAS 10.21Disclosure |
Non-adjusting events after reporting
period [axis] |
axis |
IAS 10.21Disclosure |
Non-adjusting events after reporting
period [member] |
member [default] |
IAS 10.21Disclosure |
Major business combination
[member] |
member |
IAS 10.22 aExample |
Disposal of major subsidiary
[member] |
member |
IAS 10.22 aExample |
Announcement of plan to discontinue
operation [member] |
member |
IAS 10.22 bExample |
Major purchases of assets
[member] |
member |
IAS 10.22 cExample |
Classification of assets as held for
sale [member] |
member |
IAS 10.22 cExample |
Other disposals of assets
[member] |
member |
IAS 10.22 cExample |
Expropriation of major assets by
government [member] |
member |
IAS 10.22 cExample |
Destruction of major production plant
[member] |
member |
IAS 10.22 dExample |
Announcing or commencing implementation
of major restructuring [member] |
member |
IAS 10.22 eExample |
Major ordinary share transactions
[member] |
member |
IAS 10.22 fExample |
Potential ordinary share transactions
[member] |
member |
IAS 10.22 fExample |
Abnormally large changes in asset prices
or foreign exchange rates [member] |
member |
IAS 10.22 gExample |
Changes in tax rates or tax laws enacted
or announced [member] |
member |
IAS 10.22 hExample |
Entering into significant commitments or
contingent liabilities [member] |
member |
IAS 10.22 iExample |
Commencement of major litigation
[member] |
member |
IAS 10.22 jExample |
Disclosure of non-adjusting events after
reporting period [line items] |
line items | |
Description of nature of non-adjusting
event after reporting period |
text |
IAS 10.21 aDisclosure |
Explanation of financial effect of
non-adjusting event after reporting period [text block] |
text block |
IAS 10.21 bDisclosure |
Dividends proposed or declared before
financial statements authorised for issue but not recognised as
distribution to owners |
X duration |
IAS 1.137 aDisclosure,
IAS 10.13Disclosure |
[816000]
Notes - Hyperinflationary reporting |
||
Disclosure of hyperinflationary reporting
[text block] |
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 |
text |
IAS 29.39 aDisclosure |
Description of bases of financial
statements that have been restated for changes in general purchasing power
of functional currency |
text |
IAS 29.39 bDisclosure |
Description of identity of price
index |
text |
IAS 29.39 cDisclosure |
Level of price index |
X.XX |
IAS 29.39 cDisclosure |
Price index movements |
X.XX |
IAS 29.39 cDisclosure |
Gains (losses) on net monetary
position |
X duration, credit |
IAS 29.9Disclosure |
[817000]
Notes - Business combinations |
||
Disclosure of business combinations [text
block] |
text block |
IFRS 3 - DisclosuresDisclosure |
Description of nature and financial
effect of business combinations during period |
text |
IFRS 3.59 aDisclosure |
Description of nature and financial
effect of business combinations after reporting period before statements
authorised for issue |
text |
IFRS 3.59 bDisclosure |
Explanation of financial effect of
adjustments related to business combinations |
text |
IFRS 3.61Disclosure |
Additional information about nature and
financial effect of business combination |
text |
IFRS 3.63Disclosure |
|
text block |
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] |
table |
IFRS 3.B64Disclosure |
Business combinations [axis] |
axis |
IFRS 3.B64Disclosure |
Entity's total for business combinations
[member] |
member [default] |
IFRS 3.B64Disclosure,
IFRS 3.B67Disclosure |
Business combinations [member] |
member |
IFRS 3.B64Disclosure |
Aggregated individually immaterial
business combinations [member] |
member |
IFRS 3.B65Disclosure |
Disclosure of detailed information about
business combination [line items] |
line items | |
Name of acquiree |
text |
IFRS 3.B64 aDisclosure |
Description of acquiree |
text |
IFRS 3.B64 aDisclosure |
Date of acquisition |
yyyy-mm-dd |
IFRS 3.B64 bDisclosure |
Percentage of voting equity interests
acquired |
X.XX |
IFRS 3.B64 cDisclosure |
Description of primary reasons for
business combination |
text |
IFRS 3.B64 dDisclosure |
Description of how acquirer obtained
control of acquiree |
text |
IFRS 3.B64 dDisclosure |
Description of factors that make up
goodwill recognised |
text |
IFRS 3.B64 eDisclosure |
Acquisition-date fair value of total
consideration transferred [abstract] |
||
Cash transferred |
X instant, credit |
IFRS 3.B64 f (i)Disclosure |
Other tangible or intangible assets
transferred |
X instant, credit |
IFRS 3.B64 f (ii)Disclosure |
Liabilities incurred |
X instant, credit |
IFRS 3.B64 f (iii)Disclosure |
Equity interests of acquirer |
X instant, credit |
IFRS 3.B64 f (iv)Disclosure |
Number of instruments or interests
issued or issuable |
X.XX |
IFRS 3.B64 f (iv)Disclosure |
Description of method of measuring fair
value of instruments or interests |
text |
IFRS 3.B64 f (iv)Disclosure |
Total consideration transferred,
acquisition-date fair value |
X instant, credit |
IFRS 3.B64 fDisclosure |
Contingent consideration arrangements and
indemnification assets recognised as of acquisition date |
X instant, debit |
IFRS 3.B64 g (i)Disclosure |
Description of arrangement for contingent
consideration arrangements and indemnification assets |
text |
IFRS 3.B64 g (ii)Disclosure |
Description of basis for determining
amount of payment for contingent consideration arrangements and
indemnification assets |
text |
IFRS 3.B64 g (ii)Disclosure |
Description of estimate of range of
undiscounted outcomes from contingent consideration arrangements and
indemnification assets |
text |
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
|
text |
IFRS 3.B64 g (iii)Disclosure |
Explanation of fact that maximum amount
of payment for contingent consideration arrangements and indemnification
assets is unlimited |
text |
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 |
X instant, debit |
IFRS 3.B64 iExample,
IFRS 3.IE72Example |
Inventory recognised as of acquisition
date |
X instant, debit |
IFRS 3.B64 iExample,
IFRS 3.IE72Example |
Property, plant and equipment recognised
as of acquisition date |
X instant, debit |
IFRS 3.IE72Example,
IFRS 3.B64 iExample |
Identifiable intangible assets
recognised as of acquisition date |
X instant, debit |
IFRS 3.B64 iExample,
IFRS 3.IE72Example |
Customer-related intangible assets
recognised as of acquisition date |
X instant, debit |
IFRS 3.B64 iCommon
practice |
Technology-based intangible assets
recognised as of acquisition date |
X instant, debit |
IFRS 3.B64 iCommon
practice |
Financial liabilities recognised as of
acquisition date |
(X) instant, credit |
IFRS 3.B64 iExample,
IFRS 3.IE72Example |
Contingent liabilities recognised as of
acquisition date |
(X) instant, credit |
IFRS 3.IE72Example,
IFRS 3.B64 iExample |
Net identifiable assets acquired
(liabilities assumed) |
X instant, debit |
IFRS 3.IE72Example,
IFRS 3.B64 iExample |
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 |
X instant, debit |
IFRS 3.B64 iCommon
practice |
Current assets recognised as of
acquisition date |
X instant, debit |
IFRS 3.B64 iCommon
practice |
Non-current liabilities recognised as of
acquisition date |
(X) instant, credit |
IFRS 3.B64 iCommon
practice |
Current liabilities recognised as of
acquisition date |
(X) instant, credit |
IFRS 3.B64 iCommon
practice |
Trade and other payables recognised as
of acquisition date |
(X) instant, credit |
IFRS 3.B64 iCommon
practice |
Deferred tax assets recognised as of
acquisition date |
X instant, debit |
IFRS 3.B64 iCommon
practice |
Deferred tax liabilities recognised as
of acquisition date |
(X) instant, credit |
IFRS 3.B64 iCommon
practice |
Borrowings recognised as of acquisition
date |
(X) instant, credit |
IFRS 3.B64 iCommon
practice |
Deferred income recognised as of
acquisition date |
(X) instant, credit |
IFRS 3.B64 iCommon
practice |
Cash and cash equivalents recognised as
of acquisition date |
X instant, debit |
IFRS 3.B64 iCommon
practice |
Goodwill recognised as of acquisition
date |
X instant, debit |
IFRS 3.IE72Example,
IFRS 3.B64Example |
Goodwill expected to be deductible for
tax purposes |
X instant, debit |
IFRS 3.B64 kDisclosure |
Gain recognised in bargain purchase
transaction |
X duration, credit |
IFRS 3.B64 n (i)Disclosure |
Description of line item in statement of
comprehensive income in which gain in bargain purchase transaction is
recognised |
text |
IFRS 3.B64 n (i)Disclosure |
Description of reasons why bargain
purchase transaction resulted in gain |
text |
IFRS 3.B64 n (ii)Disclosure |
Non-controlling interest in acquiree
recognised at acquisition date |
X instant, credit |
IFRS 3.B64 o (i)Disclosure |
Description of measurement basis for
non-controlling interest in acquiree recognised at acquisition
date |
text |
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 |
text |
IFRS 3.B64 o (ii)Disclosure |
Acquisition-date fair value of equity
interest in acquiree held by acquirer immediately before acquisition
date |
X instant, credit |
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 |
X duration, credit |
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
|
text |
IFRS 3.B64 p (ii)Disclosure |
Revenue of acquiree since acquisition
date |
X duration, credit |
IFRS 3.B64 q (i)Disclosure |
Profit (loss) of acquiree since
acquisition date |
X duration, credit |
IFRS 3.B64 q (i)Disclosure |
Revenue of combined entity as if
combination occurred at beginning of period |
X duration, credit |
IFRS 3.B64 q (ii)Disclosure |
Profit (loss) of combined entity as if
combination occurred at beginning of period |
X duration, credit |
IFRS 3.B64 q (ii)Disclosure |
Explanation of fact and explanation of
why disclosure of information on revenues and profit or loss is
impracticable |
text |
IFRS 3.B64 qDisclosure |
Description of reasons why initial
accounting for business combination is incomplete |
text |
IFRS 3.B67 a (i)Disclosure |
Description of assets, liabilities,
equity interests or items of consideration for which initial accounting is
incomplete |
text |
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
|
text |
IFRS 3.B67 a (iii)Disclosure |
Measurement period adjustments recognised
for particular assets, liabilities, non-controlling interests or items of
consideration |
X duration |
IFRS 3.B67 a (iii)Disclosure |
Increase (decrease) in contingent
consideration asset (liability) |
X duration, debit |
IFRS 3.B67 b (i)Disclosure |
Explanation of any changes in recognised
amounts of contingent consideration |
text |
IFRS 3.B67 b (i)Disclosure |
Explanation of any changes in range of
undiscounted outcomes and reasons for those changes for contingent
consideration |
text |
IFRS 3.B67 b (ii)Disclosure |
Description of valuation techniques and
key model inputs used to measure contingent consideration |
text |
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
|
X duration, credit |
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 |
text |
IFRS 3.B67 eDisclosure |
Disclosure of reconciliation of changes
in goodwill [text block] |
text block |
IFRS 3.B67 dDisclosure |
Disclosure of reconciliation of changes
in goodwill [abstract] |
||
Disclosure of reconciliation of changes
in goodwill [table] |
table |
IFRS 3.B67 dDisclosure |
Business combinations [axis] |
axis |
IFRS 3.B64Disclosure |
Entity's total for business combinations
[member] |
member [default] |
IFRS 3.B64Disclosure,
IFRS 3.B67Disclosure |
Business combinations [member] |
member |
IFRS 3.B64Disclosure |
Aggregated individually immaterial
business combinations [member] |
member |
IFRS 3.B65Disclosure |
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis] |
axis |
IAS 40.76Disclosure,
IAS 40.79 dDisclosure,
IAS 16.73 eDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure, |
Carrying amount [member] |
member [default] |
|
Gross carrying amount [member] |
member |
Expiry date
2019-01-01 IAS 17.32Disclosure, |
Accumulated impairment [member] |
member |
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice, |
Disclosure of reconciliation of changes
in goodwill [line items] |
line items | |
Reconciliation of changes in goodwill
[abstract] |
||
Goodwill at beginning of period |
X instant, debit |
IAS 36.135 aDisclosure,
IAS 36.134 aDisclosure,
IFRS 3.B67 dDisclosure,
IAS 1.54 cDisclosure |
Changes in goodwill [abstract] |
||
Additional recognition,
goodwill |
X duration, debit |
IFRS 3.B67 d (ii)Disclosure |
Subsequent recognition of deferred tax
assets, goodwill |
(X) duration, credit |
IFRS 3.B67 d (iii)Disclosure |
Decrease through classified as held for
sale, goodwill |
(X) duration, credit |
IFRS 3.B67 d (iv)Disclosure |
Goodwill derecognised without having
previously been included in disposal group classified as held for
sale |
(X) duration, credit |
IFRS 3.B67 d (iv)Disclosure |
Impairment loss recognised in profit or
loss, goodwill |
(X) duration |
IFRS 3.B67 d (v)Disclosure |
Increase (decrease) through net exchange
differences, goodwill |
X duration, debit |
IFRS 3.B67 d (vi)Disclosure |
Increase (decrease) through other
changes, goodwill |
X duration, debit |
IFRS 3.B67 d (vii)Disclosure |
Total increase (decrease) in
goodwill |
X duration, debit |
IFRS 3.B67 dDisclosure |
Goodwill at end of period |
X instant, debit |
IAS 36.135 aDisclosure,
IAS 36.134 aDisclosure,
IFRS 3.B67 dDisclosure,
IAS 1.54 cDisclosure |
Disclosure of transactions recognised
separately from acquisition of assets and assumption of liabilities in
business combination [text block]
|
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] |
table |
IFRS 3.B64 lDisclosure |
Business combinations [axis] |
axis |
IFRS 3.B64Disclosure |
Entity's total for business combinations
[member] |
member [default] |
IFRS 3.B64Disclosure,
IFRS 3.B67Disclosure |
Business combinations [member] |
member |
IFRS 3.B64Disclosure |
Aggregated individually immaterial
business combinations [member] |
member |
IFRS 3.B65Disclosure |
Transactions recognised separately from
acquisition of assets and assumption of liabilities in business
combination [axis] |
axis |
IFRS 3.B64 lDisclosure |
Transactions recognised separately from
acquisition of assets and assumption of liabilities in business
combination [member] |
member [default] |
IFRS 3.B64 lDisclosure |
Disclosure of transactions recognised
separately from acquisition of assets and assumption of liabilities in
business combination [line items]
|
line items | |
Description of transaction recognised
separately from acquisition of assets and assumption of liabilities in
business combination |
text |
IFRS 3.B64 mDisclosure,
IFRS 3.B64 l (i)Disclosure,
IFRS 3.B64 lDisclosure |
Description of accounting for transaction
recognised separately from acquisition of assets and assumption of
liabilities in business combination
|
text |
IFRS 3.B64 l (ii)Disclosure |
Amounts recognised for transaction
recognised separately from acquisition of assets and assumption of
liabilities in business combination
|
X duration |
IFRS 3.B64 l (iii)Disclosure |
Acquisition-related costs for
transaction recognised separately from acquisition of assets and
assumption of liabilities in business combination
|
X duration, debit |
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
|
X duration, debit |
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
|
X duration, debit |
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 |
text |
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 |
text |
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 |
text |
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 |
text |
IFRS 3.B64 mDisclosure |
Disclosure of acquired receivables [text
block] |
text block |
IFRS 3.B64 hDisclosure |
Disclosure of acquired receivables
[abstract] |
||
Disclosure of acquired receivables
[table] |
table |
IFRS 3.B64 hDisclosure |
Business combinations [axis] |
axis |
IFRS 3.B64Disclosure |
Entity's total for business combinations
[member] |
member [default] |
IFRS 3.B64Disclosure,
IFRS 3.B67Disclosure |
Business combinations [member] |
member |
IFRS 3.B64Disclosure |
Aggregated individually immaterial
business combinations [member] |
member |
IFRS 3.B65Disclosure |
Classes of acquired receivables
[axis] |
axis |
IFRS 3.B64 hDisclosure |
Classes of acquired receivables
[member] |
member [default] |
IFRS 3.B64 hDisclosure |
Loans acquired in business combination
[member] |
member |
IFRS 3.B64 hExample |
Direct finance leases acquired in
business combination [member] |
member |
IFRS 3.B64 hExample |
Disclosure of acquired receivables [line
items] |
line items | |
Fair value of acquired
receivables |
X instant, debit |
IFRS 3.B64 h (i)Disclosure |
Gross contractual amounts receivable for
acquired receivables |
X instant, debit |
IFRS 3.B64 h (ii)Disclosure |
Best estimate at acquisition date of
contractual cash flows not expected to be collected for acquired
receivables |
X instant, debit |
IFRS 3.B64 h (iii)Disclosure |
Disclosure of contingent liabilities in
business combination [text block] |
text block |
IFRS 3.B64 jDisclosure |
Disclosure of contingent liabilities in
business combination [abstract] |
||
Disclosure of contingent liabilities in
business combination [table] |
table |
IFRS 3.B64 jDisclosure,
IFRS 3.B67 cDisclosure |
Business combinations [axis] |
axis |
IFRS 3.B64Disclosure |
Entity's total for business combinations
[member] |
member [default] |
IFRS 3.B64Disclosure,
IFRS 3.B67Disclosure |
Business combinations [member] |
member |
IFRS 3.B64Disclosure |
Aggregated individually immaterial
business combinations [member] |
member |
IFRS 3.B65Disclosure |
Classes of contingent liabilities
[axis] |
axis |
IFRS 3.B67 cDisclosure,
IAS 37.86Disclosure |
Contingent liabilities [member] |
member [default] |
IFRS 3.B67 cDisclosure,
IAS 37.88Disclosure |
Warranty contingent liability
[member] |
member |
IAS 37.88Example |
Restructuring contingent liability
[member] |
member |
IAS 37.88Example |
Legal proceedings contingent liability
[member] |
member |
IAS 37.88Example |
Onerous contracts contingent liability
[member] |
member |
IAS 37.88Example |
Contingent liability for
decommissioning, restoration and rehabilitation costs [member] |
member |
IAS 37.88Example |
Contingent liabilities related to joint
ventures [member] |
member |
IAS 37.88Example |
Share of contingent liabilities of
associates [member] |
member |
IAS 37.88Example |
Other contingent liabilities
[member] |
member |
IAS 37.88Example |
Items of contingent liabilities
[axis] |
axis |
IFRS 3.B64 jDisclosure |
Items of contingent liabilities
[member] |
member [default] |
IFRS 3.B64 jDisclosure |
Disclosure of contingent liabilities in
business combination [line items] |
line items | |
Description of nature of obligation,
contingent liabilities in business combination |
text |
IFRS 3.B67 cDisclosure,
IFRS 3.B64 jDisclosure,
IFRS 3.B64 j (i)Disclosure |
Description of expected timing of
outflows, contingent liabilities in business combination |
text |
IFRS 3.B67 cDisclosure,
IFRS 3.B64 jDisclosure |
Indication of uncertainties of amount or
timing of outflows, contingent liabilities in business
combination |
text |
IFRS 3.B67 cDisclosure,
IFRS 3.B64 jDisclosure,
IFRS 3.B64 j (i)Disclosure |
Description of major assumptions made
concerning future events, contingent liabilities in business
combination |
text |
IFRS 3.B67 cDisclosure,
IFRS 3.B64 jDisclosure |
Expected reimbursement, contingent
liabilities in business combination |
X instant, debit |
IFRS 3.B64 jDisclosure,
IFRS 3.B67 cDisclosure |
Asset recognised for expected
reimbursement, contingent liabilities in business combination |
X instant, debit |
IFRS 3.B64 jDisclosure,
IFRS 3.B67 cDisclosure |
Explanation of estimated financial
effect, contingent liabilities in business combination |
text |
IFRS 3.B64 j (i)Disclosure |
Estimated financial effect, contingent
liabilities in business combination |
X instant |
IFRS 3.B64 j (i)Disclosure |
Explanation of possibility of
reimbursement, contingent liabilities in business combination |
text |
IFRS 3.B64 j (i)Disclosure |
Description of reasons why liability
cannot be measured reliably |
text |
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 |
X instant, credit |
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 |
X duration, credit |
IFRS 3.B67 cCommon
practice |
Increase in existing liabilities,
contingent liabilities recognised in business combination |
X duration, credit |
IFRS 3.B67 cDisclosure |
Total additional liabilities, contingent
liabilities recognised in business combination |
X duration, credit |
IFRS 3.B67 cDisclosure |
Settled liabilities, contingent
liabilities recognised in business combination |
(X) duration, debit |
IFRS 3.B67 cDisclosure |
Reversed unsettled liabilities,
contingent liabilities recognised in business combination |
(X) duration, debit |
IFRS 3.B67 cDisclosure |
Increase through adjustments arising
from passage of time, contingent liabilities recognised in business
combination |
X duration, credit |
IFRS 3.B67 cDisclosure |
Increase (decrease) through change in
discount rate, contingent liabilities recognised in business
combination |
X duration, credit |
IFRS 3.B67 cDisclosure |
Total increase (decrease) in contingent
liabilities recognised in business combination |
X duration, credit |
IFRS 3.B67 cDisclosure |
Contingent liabilities recognised in
business combination at end of period |
X instant, credit |
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 |
text |
IFRS 3.B66Disclosure |
[818000]
Notes - Related party |
||
Disclosure of related party [text
block] |
text block |
IAS 24 - DisclosuresDisclosure |
Name of parent entity |
text |
IAS 24.13Disclosure,
IAS 1.138 cDisclosure |
Name of ultimate parent of group |
text |
IAS 1.138 cDisclosure,
IAS 24.13Disclosure |
Name of most senior parent entity
producing publicly available financial statements |
text |
IAS 24.13Disclosure |
Explanation of relationships between
parent and subsidiaries |
text |
IAS 24.13Disclosure |
Key management personnel compensation,
short-term employee benefits |
X duration, debit |
IAS 24.17 aDisclosure |
Key management personnel compensation,
post-employment benefits |
X duration, debit |
IAS 24.17 bDisclosure |
Key management personnel compensation,
other long-term employee benefits |
X duration, debit |
IAS 24.17 cDisclosure |
Key management personnel compensation,
termination benefits |
X duration, debit |
IAS 24.17 dDisclosure |
Key management personnel compensation,
share-based payment |
X duration, debit |
IAS 24.17 eDisclosure |
Key management personnel
compensation |
X duration, debit |
IAS 24.17Disclosure |
Disclosure of transactions between
related parties [text block] |
text block |
IAS 24.18Disclosure |
Disclosure of transactions between
related parties [abstract] |
||
Disclosure of transactions between
related parties [table] |
table |
IAS 24.19Disclosure |
Categories of related parties
[axis] |
axis |
IAS 24.19Disclosure |
Entity's total for related parties
[member] |
member [default] |
IAS 24.19Disclosure |
Related parties [member] |
member |
IAS 24.19Disclosure |
Parent [member] |
member |
IAS 24.19 aDisclosure |
Entities with joint control or
significant influence over entity [member] |
member |
IAS 24.19 bDisclosure |
Subsidiaries [member] |
member |
IAS 27.16 bDisclosure,
IAS 24.19 cDisclosure,
IAS 27.17 bDisclosure,
IFRS 12.B4 aDisclosure |
Associates [member] |
member |
IAS 27.16 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.17 bDisclosure,
IFRS 12.B4 dDisclosure,
IAS 24.19 dDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure |
Joint ventures where entity is venturer
[member] |
member |
IAS 24.19 eDisclosure |
Key management personnel of entity or
parent [member] |
member |
IAS 24.19 fDisclosure |
Other related parties [member] |
member |
IAS 24.19 gDisclosure |
Disclosure of transactions between
related parties [line items] |
line items | |
Description of transactions with related
party |
text |
IAS 24.18Disclosure |
Description of nature of related party
relationship |
text |
IAS 24.18Disclosure |
Related party transactions
[abstract] |
||
Purchases of goods, related party
transactions |
X duration, debit |
IAS 24.21 aExample |
Revenue from sale of goods, related
party transactions |
X duration, credit |
IAS 24.21 aExample |
Purchases of property and other assets,
related party transactions |
X duration, debit |
IAS 24.21 bExample |
Sales of property and other assets,
related party transactions |
X duration, credit |
IAS 24.21 bExample |
Services received, related party
transactions |
X duration, debit |
IAS 24.21 cExample |
Revenue from rendering of services,
related party transactions |
X duration, credit |
IAS 24.21 cExample |
Leases as lessor, related party
transactions |
X duration |
IAS 24.21 dExample |
Leases as lessee, related party
transactions |
X duration |
IAS 24.21 dExample |
Transfers of research and development
from entity, related party transactions |
X duration |
IAS 24.21 eExample |
Transfers of research and development to
entity, related party transactions |
X duration |
IAS 24.21 eExample |
Transfers under licence agreements from
entity, related party transactions |
X duration |
IAS 24.21 fExample |
Transfers under licence agreements to
entity, related party transactions |
X duration |
IAS 24.21 fExample |
Transfers under finance agreements from
entity, related party transactions |
X duration |
IAS 24.21 gExample |
Transfers under finance agreements to
entity, related party transactions |
X duration |
IAS 24.21 gExample |
Provision of guarantees or collateral by
entity, related party transactions |
X duration |
IAS 24.21 hExample |
Provision of guarantees or collateral to
entity, related party transactions |
X duration |
IAS 24.21 hExample |
Commitments made by entity, related
party transactions |
X duration |
IAS 24.21 iExample |
Commitments made on behalf of entity,
related party transactions |
X duration |
IAS 24.21 iExample |
Settlement of liabilities by entity on
behalf of related party, related party transactions |
X duration |
IAS 24.21 jExample |
Settlement of liabilities on behalf of
entity by related party, related party transactions |
X duration |
IAS 24.21 jExample |
Participation in defined benefit plan
that shares risks between group entities, related party
transactions |
X duration |
IAS 24.22Example |
Outstanding balances for related party
transactions [abstract] |
||
Amounts payable, related party
transactions |
X instant, credit |
IAS 24.18 bDisclosure,
IAS 24.20Disclosure |
Amounts receivable, related party
transactions |
X instant, debit |
IAS 24.18 bDisclosure,
IAS 24.20Disclosure |
Outstanding commitments made by entity,
related party transactions |
X instant, credit |
IAS 24.18 bDisclosure |
Outstanding commitments made on behalf
of entity, related party transactions |
X instant, credit |
IAS 24.18 bDisclosure |
Explanation of terms and conditions of
outstanding balances for related party transaction |
text |
IAS 24.18 b (i)Disclosure |
Explanation of details of guarantees
given or received of outstanding balances for related party
transaction |
text |
IAS 24.18 b (ii)Disclosure |
Provisions for doubtful debts related to
outstanding balances of related party transaction |
X instant, credit |
IAS 24.18 cDisclosure |
Expense recognised during period for bad
and doubtful debts for related party transaction |
X duration, debit |
IAS 24.18 dDisclosure |
Disclosure of amounts incurred by entity
for provision of key management personnel services provided by separate
management entities [text block] |
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] |
table |
IAS 24.18ADisclosure |
Separate management entities
[axis] |
axis |
IAS 24.18ADisclosure |
Separate management entities
[member] |
member [default] |
IAS 24.18ADisclosure |
Disclosure of amounts incurred by entity
for provision of key management personnel services provided by separate
management entities [line items] |
line items | |
Amount incurred by entity for provision
of key management personnel services provided by separate management
entity |
X duration, debit |
IAS 24.18ADisclosure |
Disclosure that related party
transactions were made on terms equivalent to those that prevail in arm's
length transactions |
text |
IAS 24.23Disclosure |
Explanation of whether entity applies
exemption in IAS 24.25 |
text |
IAS 24.26Disclosure |
Name of government and nature of
relationship with government |
text |
IAS 24.26 aDisclosure |
Explanation of nature and amount of
significant transactions |
text |
IAS 24.26 b (i)Disclosure |
Description of other transactions that
are collectively significant |
text |
IAS 24.26 b (ii)Disclosure |
[819100]
Notes - First time adoption |
||
Disclosure of first-time adoption [text
block] |
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
|
text |
IFRS 1.22 bDisclosure |
Disclosure of comparative information
prepared under previous GAAP [text block] |
text block |
IFRS 1.24Disclosure |
Disclosure of comparative information
prepared under previous GAAP [abstract] |
||
Disclosure of comparative information
prepared under previous GAAP [table] |
table |
IFRS 1.24Disclosure |
Financial effect of transition from
previous GAAP to IFRSs [axis] |
axis |
IFRS 1.24Disclosure |
IFRSs [member] |
member [default] |
IFRS 1.24Disclosure |
Previous GAAP [member] |
member |
IFRS 1.24Disclosure,
IFRS 1.29Disclosure, IFRS 1.30Common
practice |
Effect of transition to IFRSs
[member] |
member |
IFRS 1.24Disclosure |
Disclosure of comparative information
prepared under previous GAAP [line items] |
line items | |
Equity |
X instant, credit |
IFRS 1.24 aDisclosure,
IFRS 13.93 aDisclosure,
IFRS 1.32 a (i)Disclosure,
IAS 1.55Disclosure,
IAS 1.78 eDisclosure,
IFRS 13.93 bDisclosure,
IFRS 13.93 eDisclosure |
Comprehensive income |
X duration, credit |
IFRS 12.B12 b (ix)Disclosure,
IAS 1.81A cDisclosure,
IFRS 12.B10 bExample,
IFRS 1.24 bDisclosure,
IFRS 1.32 a (ii)Disclosure,
IAS 1.106 aDisclosure |
Profit (loss) |
X duration, credit |
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample,
IFRS 8.28 bDisclosure,
IFRS 8.23Disclosure, Effective on first application of
IFRS 9 IFRS 4.39L eExample,
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 12.B10 bExample,
IAS 1.106 d (i)Disclosure |
Explanation of effect of transition on
reported financial position |
text |
IFRS 1.23Disclosure |
Explanation of effect of transition on
reported financial performance |
text |
IFRS 1.23Disclosure |
Explanation of effect of transition on
reported cash flows |
text |
IFRS 1.25Disclosure,
IFRS 1.23Disclosure |
Description of reason why entity stopped
applying IFRSs |
text |
IFRS 1.23A aDisclosure |
Description of reason why entity is
resuming application of IFRSs |
text |
IFRS 1.23A bDisclosure |
Explanation of reasons why entity elected
to apply IFRSs as if it had never stopped applying IFRSs |
text |
IFRS 1.23BDisclosure |
Explanation of fact that financial
statements for previous periods not presented |
text |
IFRS 1.28Disclosure |
Explanation of cross-reference to interim
financial statement disclosures for first-time adopter |
text |
IFRS 1.33Disclosure |
Disclosure of redesignated financial
assets and liabilities [text block] |
text block |
IFRS 1.29Disclosure |
Disclosure of redesignated financial
assets and liabilities [abstract] |
||
Disclosure of redesignated financial
assets and liabilities [table] |
table |
IFRS 1.29Disclosure |
Redesignation [axis] |
axis |
IFRS 1.29Disclosure |
Redesignated [member] |
member [default] |
IFRS 1.29Disclosure |
Previous GAAP [member] |
member |
IFRS 1.24Disclosure,
IFRS 1.29Disclosure, IFRS 1.30Common
practice |
Redesignated amount [member] |
member |
IFRS 1.29Common
practice |
Disclosure of redesignated financial
assets and liabilities [line items] |
line items | |
Redesignated financial asset as
available-for-sale |
X instant, debit |
|
Redesignated financial asset as at fair
value through profit or loss |
X instant, debit |
IFRS 1.29Disclosure |
Redesignated financial liability as at
fair value through profit or loss |
X instant, credit |
|
Description of redesignated financial
liabilities |
text |
|
Description of redesignated financial
assets |
text |
IFRS 1.29Disclosure |
Disclosure of fair values of items used
as deemed cost [text block] |
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] |
table |
IFRS 1.30Disclosure |
Fair value as deemed cost [axis] |
axis |
IFRS 1.30Disclosure |
Aggregate of fair values
[member] |
member [default] |
IFRS 1.30 aDisclosure |
Previous GAAP [member] |
member |
IFRS 1.24Disclosure,
IFRS 1.29Disclosure, IFRS 1.30Common
practice |
Aggregate adjustment to carrying amounts
reported under previous GAAP [member] |
member |
IFRS 1.30 bDisclosure |
Disclosure of fair values of items used
as deemed cost [line items] |
line items | |
Intangible asset fair value used as
deemed cost |
X instant, debit |
IFRS 1.30Disclosure |
Property, plant and equipment fair value
used as deemed cost |
X instant, debit |
IFRS 1.30Disclosure |
Investment property fair value used as
deemed cost |
X instant, debit |
IFRS 1.30Disclosure |
Right-of-use asset fair value used as
deemed cost |
X instant, debit |
Effective
2019-01-01 IFRS 1.30Disclosure |
Aggregate deemed cost of investments for
which deemed cost is previous GAAP carrying amount |
X instant, debit |
IFRS 1.31 aDisclosure |
Aggregate deemed cost of investments for
which deemed cost is fair value |
X instant, debit |
IFRS 1.31 bDisclosure |
Aggregate adjustment to carrying amounts
of investments reported under previous GAAP |
X instant, debit |
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) |
text |
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 |
text |
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 |
text |
IFRS 1.31CDisclosure |
Statement that comparative information
does not comply with IFRS 7 and IFRS 9 |
text |
|
Description of basis used to prepare
comparative information that does not comply with IFRS 7 and IFRS
9 |
text |
|
[822100]
Notes - Property, plant and equipment |
||
Disclosure of property, plant and
equipment [text block] |
text block |
IAS 16 - DisclosureDisclosure |
Disclosure of detailed information about
property, plant and equipment [text block] |
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] |
table |
IAS 16.73Disclosure |
Classes of property, plant and equipment
[axis] |
axis |
IAS 16.73Disclosure |
Property, plant and equipment
[member] |
member [default] |
Effective
2019-01-01 IFRS 16.53Example,
IAS 16.73Disclosure, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 36.127Example |
Land and buildings [member] |
member |
IAS 16.37 bExample |
Land [member] |
member |
IAS 16.37 aExample |
Buildings [member] |
member |
IAS 16.37Common
practice |
Machinery [member] |
member |
IAS 16.37 cExample |
Vehicles [member] |
member |
IAS 16.37Common
practice |
Ships [member] |
member |
IAS 16.37 dExample |
Aircraft [member] |
member |
IAS 16.37 eExample |
Aircraft under finance lease
[member] |
member |
Expiry date
2019-01-01 IAS 16.37 eCommon
practice |
Owned aircraft [member] |
member |
IAS 16.37 eCommon
practice |
Motor vehicles [member] |
member |
IAS 16.37 fExample |
Fixtures and fittings [member] |
member |
IAS 16.37 gExample |
Office equipment [member] |
member |
IAS 16.37 hExample |
Computer equipment [member] |
member |
IAS 16.37Common
practice |
Communication and network equipment
[member] |
member |
IAS 16.37Common
practice |
Network infrastructure [member] |
member |
IAS 16.37Common
practice |
Bearer plants [member] |
member |
IAS 16.37 iExample |
Tangible exploration and evaluation
assets [member] |
member |
IFRS 6.25Disclosure |
Mining assets [member] |
member |
IAS 16.37Common
practice |
Mining property [member] |
member |
IAS 16.37Common
practice |
Oil and gas assets [member] |
member |
IAS 16.37Common
practice |
Power generating assets
[member] |
member |
IAS 16.37Common
practice |
Leasehold improvements [member] |
member |
IAS 16.37Common
practice |
Property, plant and equipment under
operating leases [member] |
member |
Expiry date
2019-01-01 IAS 16.37Common practice |
Construction in progress
[member] |
member |
IAS 16.37Common
practice |
Owner-occupied property measured using
investment property fair value model [member] |
member |
Effective
2021-01-01 IAS 16.29BDisclosure |
Other property, plant and equipment
[member] |
member |
IAS 16.37Common
practice |
Property, plant and equipment by
operating lease status [axis] |
axis |
Effective
2019-01-01 IFRS 16.95Disclosure |
Property, plant and equipment by
operating lease status [member] |
member [default] |
Effective
2019-01-01 IFRS 16.95Disclosure |
Property, plant and equipment subject to
operating leases [member] |
member |
Effective
2019-01-01 IFRS 16.95Disclosure |
Property, plant and equipment not
subject to operating leases [member] |
member |
Effective
2019-01-01 IFRS 16.95Disclosure |
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis] |
axis |
IAS 40.76Disclosure,
IAS 40.79 dDisclosure,
IAS 16.73 eDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure, |
Carrying amount [member] |
member [default] |
|
Gross carrying amount [member] |
member |
Expiry date
2019-01-01 IAS 17.32Disclosure, |
Accumulated depreciation, amortisation
and impairment [member] |
member |
Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 dDisclosure,
IAS 41.54 fDisclosure,
IAS 40.79 cDisclosure,
IAS 38.118 cDisclosure,
IAS 16.75 bDisclosure |
Accumulated depreciation and
amortisation [member] |
member |
IAS 16.75 bDisclosure,
IAS 38.118 cCommon practice,
IAS 41.54 fCommon practice, Expiry date
2019-01-01 IAS 17.32Common practice,
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice |
Accumulated impairment [member] |
member |
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice, |
Disclosure of detailed information about
property, plant and equipment [line items] |
line items | |
Measurement bases, property, plant and
equipment |
text |
IAS 16.73 aDisclosure |
Depreciation method, property, plant and
equipment |
text |
IAS 16.73 bDisclosure |
Useful lives or depreciation rates,
property, plant and equipment |
text |
IAS 16.73 cDisclosure |
Effective dates of revaluation, property,
plant and equipment |
text |
IAS 16.77 aDisclosure |
Explanation of involvement of independent
valuer in revaluation, property, plant and equipment |
text |
IAS 16.77 bDisclosure |
Reconciliation of changes in property,
plant and equipment [abstract] |
||
Property, plant and equipment at
beginning of period |
X instant, debit |
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 |
X duration, debit |
IAS 16.73 e (i)Disclosure |
Acquisitions through business
combinations, property, plant and equipment |
X duration, debit |
IAS 16.73 e (iii)Disclosure |
Increase (decrease) through net exchange
differences, property, plant and equipment |
X duration, debit |
IAS 16.73 e (viii)Disclosure |
Depreciation, property, plant and
equipment |
(X) duration |
IAS 16.73 e (vii)Disclosure,
IAS 16.75 aDisclosure |
Impairment loss recognised in profit or
loss, property, plant and equipment |
(X) duration |
IAS 16.73 e (v)Disclosure,
IAS 1.98 aDisclosure |
Reversal of impairment loss recognised
in profit or loss, property, plant and equipment |
X duration |
IAS 16.73 e (vi)Disclosure,
IAS 1.98 aDisclosure |
Revaluation increase (decrease),
property, plant and equipment |
X duration, debit |
IAS 16.77 fDisclosure,
IAS 16.73 e (iv)Disclosure |
Impairment loss recognised in other
comprehensive income, property, plant and equipment |
(X) duration |
IAS 16.73 e (iv)Disclosure |
Reversal of impairment loss recognised
in other comprehensive income, property, plant and equipment |
X duration |
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 |
X duration, debit |
IAS 16.73 eCommon
practice |
Increase (decrease) through transfers
from (to) investment property, property, plant and equipment |
X duration, debit |
IAS 16.73 eCommon
practice |
Increase (decrease) through transfers
from construction in progress, property, plant and equipment |
X duration, debit |
IAS 16.73 eCommon
practice |
Increase (decrease) through other
changes, property, plant and equipment |
X duration, debit |
IAS 16.73 e (ix)Disclosure |
Total increase (decrease) through
transfers and other changes, property, plant and equipment |
X duration, debit |
IAS 16.73 eCommon
practice |
Disposals and retirements, property,
plant and equipment [abstract] |
||
Disposals, property, plant and
equipment |
(X) duration, credit |
IAS 16.73 e (ii)Disclosure |
Retirements, property, plant and
equipment |
(X) duration, credit |
IAS 16.73 eCommon
practice |
Total disposals and retirements,
property, plant and equipment |
(X) duration, credit |
IAS 16.73 eCommon
practice |
Decrease through classified as held for
sale, property, plant and equipment |
(X) duration, credit |
IAS 16.73 e (ii)Disclosure |
Decrease through loss of control of
subsidiary, property, plant and equipment |
(X) duration, credit |
IAS 16.73 eCommon
practice |
Total increase (decrease) in property,
plant and equipment |
X duration, debit |
IAS 16.73 eDisclosure |
Property, plant and equipment at end of
period |
X instant, debit |
IAS 16.73 eDisclosure,
IAS 1.54 aDisclosure |
Additional information
[abstract] |
||
Property, plant and equipment,
expenditures recognised in course of its construction |
X instant, debit |
IAS 16.74 bDisclosure |
Property, plant and equipment,
temporarily idle |
X instant, debit |
IAS 16.79 aExample |
Property, plant and equipment, gross
carrying amount of fully depreciated assets still in use |
X instant, debit |
IAS 16.79 bExample |
Property, plant and equipment, assets
retired from active use and not classified as held for sale |
X instant, debit |
IAS 16.79 cExample |
Property, plant and equipment,
revaluation [abstract] |
||
Property, plant and equipment, revalued
assets |
X instant, debit |
IAS 16.77Disclosure |
Property, plant and equipment, revalued
assets, at cost |
X instant, debit |
IAS 16.77 eDisclosure |
Property, plant and equipment,
revaluation surplus |
X instant, credit |
IAS 16.77 fDisclosure |
Description of restrictions on
distribution of revaluation surplus to shareholders, property, plant and
equipment |
text |
IAS 16.77 fDisclosure |
Property, plant and equipment,
restrictions on title |
X instant, debit |
IAS 16.74 aDisclosure |
Description of existence of restrictions
on title, property, plant and equipment |
text |
IAS 16.74 aDisclosure |
Property, plant and equipment, pledged as
security |
X instant, debit |
IAS 16.74 aDisclosure |
Contractual commitments for acquisition
of property, plant and equipment |
X instant, credit |
IAS 16.74 cDisclosure |
Compensation from third parties for items
of property, plant and equipment that were impaired, lost or given
up |
X duration, credit |
IAS 16.74 dDisclosure |
Fair value of property, plant and
equipment materially different from carrying amount |
X instant, debit |
IAS 16.79 dExample |
Identification of unadjusted comparative
information |
text |
IAS 27.18IDisclosure,
IFRS 10.C6BDisclosure,
|
Statement that unadjusted comparative
information has been prepared on different basis |
text |
IAS 27.18IDisclosure,
|
Explanation of basis of preparation of
unadjusted comparative information |
text |
Effective
2021-01-01 IFRS 17.C27Disclosure,
|
[822200]
Notes - Exploration for and evaluation of mineral resources
|
||
Disclosure of exploration and evaluation
assets [text block] |
text block |
IFRS 6 - DisclosureDisclosure |
Description of accounting policy for
exploration and evaluation expenditures [text block] |
text block |
IFRS 6.24 aDisclosure |
Assets arising from exploration for and
evaluation of mineral resources |
X instant, debit |
IFRS 6.24 bDisclosure |
Liabilities arising from exploration for
and evaluation of mineral resources |
X instant, credit |
IFRS 6.24 bDisclosure |
Income arising from exploration for and
evaluation of mineral resources |
X duration, credit |
IFRS 6.24 bDisclosure |
Expense arising from exploration for and
evaluation of mineral resources |
X duration, debit |
IFRS 6.24 bDisclosure |
Cash flows from (used in) exploration for
and evaluation of mineral resources, classified as operating
activities |
X duration, debit |
IFRS 6.24 bDisclosure |
Cash flows from (used in) exploration for
and evaluation of mineral resources, classified as investing
activities |
X duration, debit |
IFRS 6.24 bDisclosure |
[822390]
Notes - Financial instruments |
||
Disclosure of financial instruments [text
block] |
text block |
IFRS 7 - ScopeDisclosure |
Disclosure of detailed information about
financial instruments [text block] |
text block |
IFRS 7.31Disclosure,
|
Disclosure of detailed information about
financial instruments [abstract] |
||
Disclosure of detailed information about
financial instruments [table] |
table |
IFRS 7.31Disclosure,
|
Classes of financial instruments
[axis] |
axis |
|
Financial instruments, class
[member] |
member [default] |
|
Loan commitments [member] |
member |
|
Financial guarantee contracts
[member] |
member |
|
Trade receivables [member] |
member |
|
Contract assets [member] |
member |
|
Lease receivables [member] |
member |
|
Mortgages [member] |
member |
IFRS 7.IG40BExample,
|
Loans to consumers [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.6Example, |
Loans to corporate entities
[member] |
member |
IFRS 7.6Example,
|
Loans to government [member] |
member |
IAS 1.112 cCommon
practice |
Disclosure of detailed information about
financial instruments [line items] |
line items | |
Description of accounting policy for
recognising in profit or loss difference between fair value at initial
recognition and transaction price [text block]
|
text block |
IFRS 7.28 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
|
X instant |
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 |
X duration |
IFRS 7.IG14Example,
IFRS 7.28 bExample |
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 |
X duration |
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 |
X duration |
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 |
(X) duration |
IFRS 7.28 bExample,
IFRS 7.IG14Example |
Total increase (decrease) in aggregate
difference between fair value at initial recognition and transaction price
yet to be recognised in profit or loss
|
X duration |
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 |
X instant |
IFRS 7.28 bDisclosure |
Description of conclusion why transaction
price was not best evidence of fair value |
text |
IFRS 7.28 cDisclosure |
Maximum exposure to credit risk |
X instant |
|
Description of collateral held as
security and other credit enhancements and their financial effect in
respect of amount that best represents maximum exposure
|
text |
|
Description of collateral held as
security and other credit enhancements |
text |
|
Information about collateral held as
security and other credit enhancements for credit-impaired financial
assets [text block] |
text block |
|
Maximum exposure to credit risk,
financial instruments to which impairment requirements in IFRS 9 are not
applied |
X instant |
|
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 |
text |
|
Disclosure of financial assets [text
block] |
text block |
IFRS 7.7Disclosure |
Disclosure of financial assets
[abstract] |
||
Disclosure of financial assets
[table] |
table |
IFRS 7.7Disclosure |
Classes of financial assets
[axis] |
axis |
Effective
2021-01-01 IFRS 17.C32Disclosure,
IFRS 7.6Disclosure, Effective on first application of IFRS
9 IFRS 4.39L bDisclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Financial assets, class
[member] |
member [default] |
IFRS 7.6Disclosure, Effective on
first application of IFRS
9 IFRS 4.39L bDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Financial assets at amortised cost,
class [member] |
member |
IFRS 7.B2 aDisclosure |
Mortgages [member] |
member |
IFRS 7.IG40BExample,
|
Loans to consumers [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.6Example, |
Loans to corporate entities
[member] |
member |
IFRS 7.6Example,
|
Loans to government [member] |
member |
IAS 1.112 cCommon
practice |
Trade receivables [member] |
member |
|
Financial assets at fair value, class
[member] |
member |
IFRS 7.B2 aDisclosure |
Trading securities [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.6Example |
Derivatives [member] |
member |
IFRS 13.94Example,
IFRS 13.IE60Example, IFRS 7.6Example,
IFRS 7.IG40BExample |
Option contract [member] |
member |
IAS 1.112 cCommon
practice |
Futures contract [member] |
member |
IAS 1.112 cCommon
practice |
Swap contract [member] |
member |
IAS 1.112 cCommon
practice |
Currency swap contract [member] |
member |
IAS 1.112 cCommon
practice |
Interest rate swap contract
[member] |
member |
IAS 1.112 cCommon
practice |
Forward contract [member] |
member |
IAS 1.112 cCommon
practice |
Equity investments [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.6Example |
Financial assets outside scope of IFRS
7, class [member] |
member |
IFRS 7.B2 bDisclosure |
Categories of financial assets
[axis] |
axis |
IFRS 7.8Disclosure |
Financial assets, category
[member] |
member [default] |
IFRS 7.8Disclosure |
Financial assets at fair value through
profit or loss, category [member] |
member |
IFRS 7.8 aDisclosure |
Financial assets at fair value through
profit or loss, designated upon initial recognition or subsequently,
category [member] |
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] |
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] |
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] |
member |
|
Financial assets at fair value through
profit or loss, mandatorily measured at fair value, category
[member] |
member |
|
Financial assets available-for-sale,
category [member] |
member |
|
Held-to-maturity investments, category
[member] |
member |
|
Loans and receivables, category
[member] |
member |
|
Financial assets at amortised cost,
category [member] |
member |
|
Financial assets at fair value through
other comprehensive income, category [member] |
member |
|
Financial assets measured at fair value
through other comprehensive income, category [member] |
member |
|
Investments in equity instruments
designated at fair value through other comprehensive income
[member] |
member [default] |
|
Disclosure of financial assets [line
items] |
line items | |
Financial assets |
X instant, debit |
|
Financial assets, at fair value |
X instant, debit |
IFRS 7.25Disclosure |
Notional amount |
X instant |
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 |
X instant, credit |
|
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 |
X duration |
|
Utilisation, allowance account for
credit losses of financial assets |
(X) duration, debit |
|
Reversal, allowance account for credit
losses of financial assets |
(X) duration |
|
Increase (decrease) through net exchange
differences, allowance account for credit losses of financial
assets |
X duration, credit |
|
Increase (decrease) through adjustments
arising from passage of time, allowance account for credit losses of
financial assets |
X duration, credit |
|
Increase (decrease) through other
changes, allowance account for credit losses of financial assets |
X duration, credit |
|
Total increase (decrease) in allowance
account for credit losses of financial assets |
X duration, credit |
|
Allowance account for credit losses of
financial assets at end of period |
X instant, credit |
|
Impairment loss on financial
assets |
X duration, debit |
|
Information about credit quality of
neither past due nor impaired financial assets [text block] |
text block |
|
Analysis of credit exposures using
external credit grading system [text block] |
text block |
|
Description of rating agencies
used |
text |
|
Rated credit exposures |
X instant |
|
Unrated credit exposures |
X instant |
|
Description of relationship between
internal and external ratings |
text |
|
Analysis of credit exposures using
internal credit grading system [text block] |
text block |
|
Description of internal credit ratings
process |
text |
|
Description of relationship between
internal and external ratings |
text |
|
Description of nature of
counterparty |
text |
|
Description of historical information
about counterparty default rates |
text |
|
Description of other information used to
assess credit quality |
text |
|
Financial assets previously designated at
fair value through profit or loss but no longer so designated, initial
application of IFRS 9 |
X instant, debit |
|
Financial assets previously designated
at fair value through profit or loss reclassified due to requirements of
IFRS 9, initial application of IFRS 9
|
X instant, debit |
|
Financial assets previously designated
at fair value through profit or loss reclassified voluntarily, initial
application of IFRS 9 |
X instant, debit |
|
Disclosure of external credit grades
[text block] |
text block |
|
Disclosure of external credit grades
[abstract] |
||
Disclosure of external credit grades
[table] |
table |
|
External credit grades [axis] |
axis |
|
Entity's total for external credit
grades [member] |
member [default] |
|
External credit grades [member] |
member |
|
Classes of financial assets
[axis] |
axis |
Effective
2021-01-01 IFRS 17.C32Disclosure,
IFRS 7.6Disclosure, Effective on first application of IFRS
9 IFRS 4.39L bDisclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Financial assets, class
[member] |
member [default] |
IFRS 7.6Disclosure, Effective on
first application of IFRS
9 IFRS 4.39L bDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Financial assets at amortised cost,
class [member] |
member |
IFRS 7.B2 aDisclosure |
Mortgages [member] |
member |
IFRS 7.IG40BExample,
|
Loans to consumers [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.6Example, |
Loans to corporate entities
[member] |
member |
IFRS 7.6Example,
|
Loans to government [member] |
member |
IAS 1.112 cCommon
practice |
Trade receivables [member] |
member |
|
Financial assets at fair value, class
[member] |
member |
IFRS 7.B2 aDisclosure |
Trading securities [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.6Example |
Derivatives [member] |
member |
IFRS 13.94Example,
IFRS 13.IE60Example, IFRS 7.6Example,
IFRS 7.IG40BExample |
Option contract [member] |
member |
IAS 1.112 cCommon
practice |
Futures contract [member] |
member |
IAS 1.112 cCommon
practice |
Swap contract [member] |
member |
IAS 1.112 cCommon
practice |
Currency swap contract [member] |
member |
IAS 1.112 cCommon
practice |
Interest rate swap contract
[member] |
member |
IAS 1.112 cCommon
practice |
Forward contract [member] |
member |
IAS 1.112 cCommon
practice |
Equity investments [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.6Example |
Financial assets outside scope of IFRS
7, class [member] |
member |
IFRS 7.B2 bDisclosure |
Disclosure of external credit grades
[line items] |
line items | |
Credit exposure |
X instant |
|
Disclosure of internal credit grades
[text block] |
text block |
|
Disclosure of internal credit grades
[abstract] |
||
Disclosure of internal credit grades
[table] |
table |
|
Internal credit grades [axis] |
axis |
|
Entity's total for internal credit
grades [member] |
member [default] |
|
Internal credit grades [member] |
member |
|
Classes of financial assets
[axis] |
axis |
Effective
2021-01-01 IFRS 17.C32Disclosure,
IFRS 7.6Disclosure, Effective on first application of IFRS
9 IFRS 4.39L bDisclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Financial assets, class
[member] |
member [default] |
IFRS 7.6Disclosure, Effective on
first application of IFRS
9 IFRS 4.39L bDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Financial assets at amortised cost,
class [member] |
member |
IFRS 7.B2 aDisclosure |
Mortgages [member] |
member |
IFRS 7.IG40BExample,
|
Loans to consumers [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.6Example, |
Loans to corporate entities
[member] |
member |
IFRS 7.6Example,
|
Loans to government [member] |
member |
IAS 1.112 cCommon
practice |
Trade receivables [member] |
member |
|
Financial assets at fair value, class
[member] |
member |
IFRS 7.B2 aDisclosure |
Trading securities [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.6Example |
Derivatives [member] |
member |
IFRS 13.94Example,
IFRS 13.IE60Example, IFRS 7.6Example,
IFRS 7.IG40BExample |
Option contract [member] |
member |
IAS 1.112 cCommon
practice |
Futures contract [member] |
member |
IAS 1.112 cCommon
practice |
Swap contract [member] |
member |
IAS 1.112 cCommon
practice |
Currency swap contract [member] |
member |
IAS 1.112 cCommon
practice |
Interest rate swap contract
[member] |
member |
IAS 1.112 cCommon
practice |
Forward contract [member] |
member |
IAS 1.112 cCommon
practice |
Equity investments [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.6Example |
Financial assets outside scope of IFRS
7, class [member] |
member |
IFRS 7.B2 bDisclosure |
Disclosure of internal credit grades
[line items] |
line items | |
Credit exposure |
X instant |
|
Disclosure of financial liabilities [text
block] |
text block |
IFRS 7.7Disclosure |
Disclosure of financial liabilities
[abstract] |
||
Disclosure of financial liabilities
[table] |
table |
IFRS 7.7Disclosure |
Classes of financial liabilities
[axis] |
axis |
IFRS 7.6Disclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Financial liabilities, class
[member] |
member [default] |
IFRS 7.6Disclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Financial liabilities at amortised cost,
class [member] |
member |
IFRS 7.B2 aDisclosure |
Financial liabilities at fair value,
class [member] |
member |
IFRS 7.B2 aDisclosure |
Financial liabilities outside scope of
IFRS 7, class [member] |
member |
IFRS 7.B2 bDisclosure |
Categories of financial liabilities
[axis] |
axis |
IFRS 7.8Disclosure |
Financial liabilities, category
[member] |
member [default] |
IFRS 7.8Disclosure |
Financial liabilities at fair value
through profit or loss, category [member] |
member |
IFRS 7.8 eDisclosure |
Financial liabilities at fair value
through profit or loss, designated upon initial recognition or
subsequently, category [member] |
member |
IFRS 7.8 eDisclosure |
Financial liabilities at fair value
through profit or loss that meet definition of held for trading, category
[member] |
member |
IFRS 7.8 eDisclosure |
Financial liabilities at amortised cost,
category [member] |
member |
|
Disclosure of financial liabilities [line
items] |
line items | |
Financial liabilities |
X instant, credit |
IFRS 7.25Disclosure |
Financial liabilities, at fair
value |
X instant, credit |
IFRS 7.25Disclosure |
Financial liabilities previously
designated at fair value through profit or loss but no longer so
designated, initial application of IFRS 9
|
X instant, credit |
|
Financial liabilities previously
designated at fair value through profit or loss reclassified voluntarily,
initial application of IFRS 9 |
X instant, credit |
|
Financial liabilities previously
designated at fair value through profit or loss reclassified due to
requirements of IFRS 9, initial application of IFRS 9
|
X instant, credit |
|
Designated loans or receivables at fair
value through profit or loss [abstract] |
||
Maximum exposure to credit risk of loans
or receivables |
X instant |
|
Amount by which loans or receivables
related credit derivatives or similar instruments mitigate maximum
exposure to credit risk |
X instant |
|
Increase (decrease) in fair value of
loans or receivables, attributable to changes in credit risk of financial
assets |
X duration, debit |
|
Accumulated increase (decrease) in fair
value of loan or receivable, attributable to changes in credit risk of
financial assets |
X instant, debit |
|
Increase (decrease) in fair value of
loans or receivables related credit derivatives or similar
instruments |
X duration |
|
Accumulated increase (decrease) in fair
value of loans or receivables related credit derivatives or similar
instruments |
X instant |
|
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 |
X instant |
|
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 |
X instant |
|
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 |
X duration, debit |
|
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 |
X instant, debit |
|
Increase (decrease) in fair value of
financial assets designated as measured at fair value through profit or
loss related credit derivatives or similar instruments
|
X duration |
|
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 |
X instant |
|
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 |
X duration, credit |
|
Accumulated increase (decrease) in fair
value of financial liability, attributable to changes in credit risk of
liability |
X instant, credit |
IFRS 7.10 aDisclosure,
|
Difference between carrying amount of
financial liability and amount contractually required to pay at maturity
to holder of obligation |
X instant |
|
Transfers of cumulative gain (loss)
within equity when changes in liability's credit risk are presented in
other comprehensive income |
X duration |
|
Description of reasons for transfers of
cumulative gain (loss) within equity when changes in liability's credit
risk are presented in other comprehensive income
|
text |
|
Amount presented in other comprehensive
income realised at derecognition of financial liability |
X duration |
|
Description of methods to determine
amount of changes in fair value of financial assets and financial
liabilities attributable to changes in credit risk
|
text |
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 |
text |
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
|
text |
|
Description of investments in equity
instruments designated at fair value through other comprehensive
income |
text |
|
Description of reason for using
presentation alternative |
text |
|
Disclosure of fair value of investments
in equity instruments designated at fair value through other comprehensive
income [text block] |
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] |
table |
|
Investments in equity instruments
designated at fair value through other comprehensive income
[axis] |
axis |
|
Investments in equity instruments
designated at fair value through other comprehensive income
[member] |
member [default] |
|
Disclosure of fair value of investments
in equity instruments designated at fair value through other comprehensive
income [line items] |
line items | |
Investments in equity instruments
designated at fair value through other comprehensive income |
X instant, debit |
|
Dividends recognised for investments in
equity instruments designated at fair value through other comprehensive
income, held at end of reporting period
|
X duration, credit |
|
Dividends recognised for investments in
equity instruments designated at fair value through other comprehensive
income, derecognised during period
|
X duration, credit |
|
Explanation of transfers of cumulative
gain or loss within equity of investments in equity instruments designated
at fair value through other comprehensive income
|
text |
|
Description of reason for disposing of
investments in equity instruments designated at fair value through other
comprehensive income |
text |
|
Fair value of investments in equity
instruments designated at fair value through other comprehensive income at
date of derecognition |
X instant, debit |
|
Cumulative gain (loss) on disposal of
investments in equity instruments designated at fair value through other
comprehensive income |
X duration, credit |
|
Reclassification out of financial assets
at fair value through profit or loss |
X duration, credit |
|
Reclassification into financial assets at
fair value through profit or loss |
X duration, debit |
|
Reclassification out of
available-for-sale financial assets |
X duration, credit |
|
Reclassification into available-for-sale
financial assets |
X duration, debit |
|
Reclassification out of held-to-maturity
investments |
X duration, credit |
|
Reclassification into held-to-maturity
investments |
X duration, debit |
|
Reclassification out of loans and
receivables |
X duration, credit |
|
Reclassification into loans and
receivables |
X duration, debit |
|
Financial assets reclassified out of
financial assets at fair value through profit or loss, carrying
amount |
X instant, debit |
|
Financial assets reclassified out of
financial assets at fair value through profit or loss, at fair
value |
X instant, debit |
|
Financial assets reclassified out of
available-for-sale financial assets, carrying amount |
X instant, debit |
|
Financial assets reclassified out of
available-for-sale financial assets, at fair value |
X instant, debit |
|
Explanation of facts and circumstances
indicating rare situation for reclassification out of financial assets at
fair value through profit or loss
|
text |
|
Fair value gains (losses) on financial
assets reclassified out of financial assets at fair value through profit
or loss recognised in profit or loss
|
X duration, credit |
|
Fair value gains (losses) on financial
assets reclassified out of available-for-sale financial assets recognised
in other comprehensive income |
X duration, credit |
|
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
|
X duration, credit |
|
Fair value gains (losses) on financial
assets reclassified out of available-for-sale financial assets not
recognised in other comprehensive income
|
X duration, credit |
|
Gains (losses) on financial assets
reclassified out of financial assets at fair value through profit or loss
recognised in profit or loss |
X duration, credit |
|
Gains (losses) on financial assets
reclassified out of available-for-sale financial assets recognised in
profit or loss |
X duration, credit |
|
Income on financial assets reclassified
out of financial assets at fair value through profit or loss recognised in
profit or loss |
X duration, credit |
|
Income on financial assets reclassified
out of available-for-sale financial assets recognised in profit or
loss |
X duration, credit |
|
Expenses on financial assets reclassified
out of financial assets at fair value through profit or loss recognised in
profit or loss |
X duration, debit |
|
Expenses on financial assets reclassified
out of available-for-sale financial assets recognised in profit or
loss |
X duration, debit |
|
Effective interest rate of financial
assets reclassified out of financial assets at fair value through profit
or loss |
X.XX |
|
Estimated cash flows of financial assets
reclassified out of financial assets at fair value through profit or
loss |
X duration, debit |
|
Effective interest rate of financial
assets reclassified out of available-for-sale financial assets |
X.XX |
|
Estimated cash flows of financial assets
reclassified out of available-for-sale financial assets |
X duration, debit |
|
Disclosure of reclassification of
financial assets [text block] |
text block |
|
Disclosure of reclassification of
financial assets [abstract] |
||
Disclosure of reclassification of
financial assets [table] |
table |
|
Events of reclassification of financial
assets [axis] |
axis |
|
Events of reclassification of financial
assets [member] |
member [default] |
|
Disclosure of reclassification of
financial assets [line items] |
line items | |
Date of reclassification of financial
assets due to change in business model |
yyyy-mm-dd |
|
Explanation of change in business model
for managing financial assets |
text |
|
Description of effect of changing
business model for managing financial assets on financial
statements |
text |
|
Reclassification of financial assets out
of measured at amortised cost into measured at fair value through profit
or loss |
X duration |
|
Reclassification of financial assets out
of measured at fair value through profit or loss into measured at
amortised cost |
X duration |
|
Reclassification of financial assets out
of measured at amortised cost into measured at fair value through other
comprehensive income |
X duration |
|
Reclassification of financial assets out
of measured at fair value through other comprehensive income into measured
at amortised cost |
X duration |
|
Reclassification of financial assets out
of measured at fair value through other comprehensive income into measured
at fair value through profit or loss
|
X duration |
|
Reclassification of financial assets out
of measured at fair value through profit or loss into measured at fair
value through other comprehensive income
|
X duration |
|
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 |
X.XX |
|
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 |
X duration, credit |
|
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 |
X instant, debit |
|
Fair value gain (loss) that would have
been recognised in profit or loss if financial assets had not been
reclassified |
X duration, credit |
|
Fair value of financial assets
reclassified out of fair value through other comprehensive income category
into amortised cost category |
X instant, debit |
|
Fair value gain (loss) that would have
been recognised in other comprehensive income if financial assets had not
been reclassified |
X duration, credit |
|
Disclosure of offsetting of financial
assets and financial liabilities [text block] |
text block |
IFRS 7 - Offsetting financial
assets and financial liabilitiesDisclosure |
Disclosure of offsetting of financial
assets [text block] |
text block |
IFRS 7.13CDisclosure |
Disclosure of offsetting of financial
assets [abstract] |
||
Disclosure of offsetting of financial
assets [table] |
table |
IFRS 7.13CDisclosure |
Types of financial assets
[axis] |
axis |
IFRS 7.B52Disclosure,
IFRS 7.B51Disclosure |
Financial assets, type [member] |
member [default] |
IFRS 7.B51Disclosure,
IFRS 7.B52Disclosure |
Counterparties [axis] |
axis |
IFRS 7.B52Disclosure |
Counterparties [member] |
member [default] |
IFRS 7.B52Disclosure |
Individually insignificant
counterparties [member] |
member |
IFRS 7.B52Disclosure |
Disclosure of offsetting of financial
assets [line items] |
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 |
X instant, debit |
IFRS 7.13C aDisclosure |
Gross financial liabilities set off
against financial assets subject to offsetting, enforceable master netting
arrangements or similar agreements
|
(X) instant, credit |
IFRS 7.13C bDisclosure |
Net financial assets subject to
offsetting, enforceable master netting arrangements or similar agreements
in statement of financial position
|
X instant, debit |
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 |
(X) instant, credit |
IFRS 7.IG40DExample,
IFRS 7.13C d (i)Example |
Cash collateral received subject to
enforceable master netting arrangement or similar agreement not set off
against financial assets |
(X) instant, credit |
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 |
(X) instant, credit |
IFRS 7.13C dDisclosure |
Net financial assets subject to
offsetting, enforceable master netting arrangements or similar
agreements |
X instant, debit |
IFRS 7.13C eDisclosure |
Description of rights of set-off
associated with financial assets subject to enforceable master netting
arrangement or similar agreement |
text |
IFRS 7.13EDisclosure |
Description of measurement differences
for financial assets subject to offsetting, enforceable master netting
arrangements or similar agreements
|
text |
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] |
text block |
IFRS 7.B46Disclosure |
Disclosure of offsetting of financial
liabilities [text block] |
text block |
IFRS 7.13CDisclosure |
Disclosure of offsetting of financial
liabilities [abstract] |
||
Disclosure of offsetting of financial
liabilities [table] |
table |
IFRS 7.13CDisclosure |
Types of financial liabilities
[axis] |
axis |
IFRS 7.B52Disclosure,
IFRS 7.B51Disclosure |
Financial liabilities, type
[member] |
member [default] |
IFRS 7.B52Disclosure,
IFRS 7.B51Disclosure |
Counterparties [axis] |
axis |
IFRS 7.B52Disclosure |
Counterparties [member] |
member [default] |
IFRS 7.B52Disclosure |
Individually insignificant
counterparties [member] |
member |
IFRS 7.B52Disclosure |
Disclosure of offsetting of financial
liabilities [line items] |
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 |
X instant, credit |
IFRS 7.13C aDisclosure |
Gross financial assets set off against
financial liabilities subject to offsetting, enforceable master netting
arrangements or similar agreements
|
(X) instant, debit |
IFRS 7.13C bDisclosure |
Net financial liabilities subject to
offsetting, enforceable master netting arrangements or similar agreements
in statement of financial position
|
X instant, credit |
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 |
(X) instant, debit |
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 |
(X) instant, debit |
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 |
(X) instant, debit |
IFRS 7.13C dDisclosure |
Net financial liabilities subject to
offsetting, enforceable master netting arrangements or similar
agreements |
X instant, credit |
IFRS 7.13C eDisclosure |
Description of rights of set-off
associated with financial liabilities subject to enforceable master
netting arrangement or similar agreement
|
text |
IFRS 7.13EDisclosure |
Description of measurement differences
for financial liabilities subject to offsetting, enforceable master
netting arrangements or similar agreements
|
text |
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] |
text block |
IFRS 7.B46Disclosure |
Financial assets pledged as collateral
for liabilities or contingent liabilities |
X instant, debit |
IFRS 7.14 aDisclosure |
Description of terms and conditions of
financial assets pledged as collateral for liabilities or contingent
liabilities |
text |
IFRS 7.14 bDisclosure |
Collateral held permitted to be sold or
repledged in absence of default by owner of collateral, at fair
value |
X instant, debit |
IFRS 7.15 aDisclosure |
Collateral sold or repledged in absence
of default by owner of collateral, at fair value |
X instant, debit |
IFRS 7.15 bDisclosure |
Explanation of whether entity has
obligation to return collateral sold or repledged in absence of default by
owner of collateral |
text |
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
|
text |
IFRS 7.15 cDisclosure |
Description of compound financial
instruments with multiple embedded derivatives |
text |
IFRS 7.17Disclosure |
Description of details of defaults during
period of principal, interest, sinking fund, or redemption terms of loans
payable |
text |
IFRS 7.18 aDisclosure |
Loans payable in default |
X instant, credit |
IFRS 7.18 bDisclosure |
Explanation of whether default was
remedied or terms of loans payable were renegotiated before financial
statements were authorised for issue
|
text |
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 |
text |
IFRS 7.19Disclosure |
Loans payable in breach which permitted
lender to demand accelerated repayment |
X instant, credit |
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 |
text |
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 |
X duration, credit |
IFRS 7.20 a (i)Disclosure |
Gains (losses) on financial assets at
fair value through profit or loss, classified as held for trading |
X duration, credit |
|
Gains (losses) on financial assets at
fair value through profit or loss, mandatorily measured at fair
value |
X duration, credit |
|
Total gains (losses) on financial assets
at fair value through profit or loss |
X duration, credit |
IFRS 7.20 a (i)Disclosure |
Gains (losses) on financial liabilities
at fair value through profit or loss, designated upon initial recognition
or subsequently |
X duration, credit |
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 |
X duration, credit |
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
|
X duration, credit |
IFRS 7.20 a (i)Disclosure |
Gains (losses) on financial liabilities
at fair value through profit or loss, classified as held for
trading |
X duration, credit |
IFRS 7.20 a (i)Disclosure |
Total gains (losses) on financial
liabilities at fair value through profit or loss |
X duration, credit |
IFRS 7.20 a (i)Disclosure |
Gains (losses) on held-to-maturity
investments |
X duration, credit |
|
Gains (losses) on loans and
receivables |
X duration, credit |
|
Gains (losses) on available-for-sale
financial assets |
X duration, credit |
|
Gains (losses) on remeasuring
available-for-sale financial assets, before tax |
X duration, credit |
|
Reclassification adjustments on
available-for-sale financial assets, before tax |
X duration, debit |
|
Gains (losses) on financial liabilities
at amortised cost |
X duration, credit |
IFRS 7.20 a (v)Disclosure |
Gains (losses) on financial assets at
amortised cost |
X duration, credit |
|
Other comprehensive income, before tax,
gains (losses) from investments in equity instruments |
X duration, credit |
|
Other comprehensive income, before tax,
financial assets measured at fair value through other comprehensive
income |
X duration, credit |
|
Gains (losses) on financial assets
measured at fair value through other comprehensive income, before
tax |
X duration, credit |
|
Reclassification adjustments on financial
assets measured at fair value through other comprehensive income, before
tax |
X duration, debit |
|
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 |
X duration, credit |
|
Interest expense for financial
liabilities not at fair value through profit or loss |
X duration, debit |
IFRS 7.20 bDisclosure |
Interest revenue for financial assets
measured at amortised cost |
X duration, credit |
|
Interest revenue for financial assets
measured at fair value through other comprehensive income |
X duration, credit |
|
Fee income and expense
[abstract] |
||
Fee income (expense) arising from
financial assets or financial liabilities not at fair value through profit
or loss |
X duration, credit |
|
Fee income (expense) arising from trust
and fiduciary activities |
X duration, credit |
IFRS 7.20 c (ii)Disclosure |
Fee income arising from financial assets
not at fair value through profit or loss |
X duration, credit |
|
Fee expense arising from financial
liabilities not at fair value through profit or loss |
X duration, debit |
|
Interest income on impaired financial
assets accrued [abstract] |
||
Interest income on impaired financial
assets accrued |
X duration, credit |
|
Gain (loss) arising from derecognition of
financial assets measured at amortised cost [abstract] |
||
Gains arising from derecognition of
financial assets measured at amortised cost |
X duration, credit |
|
Losses arising from derecognition of
financial assets measured at amortised cost |
(X) duration, debit |
|
Net gain (loss) arising from
derecognition of financial assets measured at amortised cost |
X duration, credit |
IAS 1.82 aaDisclosure |
Description of reason for derecognition
of financial assets measured at amortised cost |
text |
|
Disclosure of hedge accounting [text
block] |
text block |
|
Disclosure of detailed information about
hedges [text block] |
text block |
|
Disclosure of detailed information about
hedges [abstract] |
||
Disclosure of detailed information about
hedges [table] |
table |
|
Types of hedges [axis] |
axis |
|
Hedges [member] |
member [default] |
|
Fair value hedges [member] |
member |
|
Cash flow hedges [member] |
member |
|
Hedges of net investment in foreign
operations [member] |
member |
|
Disclosure of detailed information about
hedges [line items] |
line items | |
Description of type of hedge |
text |
|
Description of financial instruments
designated as hedging instruments |
text |
|
Financial instruments designated as
hedging instruments, at fair value |
X instant |
|
Description of nature of risks being
hedged |
text |
|
Description of periods when cash flows
expected to occur |
text |
|
Description of periods when cash flows
affect profit or loss |
text |
|
Description of forecast transactions for
which hedge accounting had been used in previous period but which are no
longer expected to occur |
text |
|
Gains (losses) on hedging instrument,
fair value hedges |
X duration, credit |
|
Gains (losses) on hedged item
attributable to hedged risk, fair value hedges |
X duration, credit |
|
Gains (losses) on ineffectiveness of cash
flow hedges recognised in profit or loss |
X duration, credit |
|
Gains (losses) on ineffectiveness of
hedges of net investments in foreign operations recognised in profit or
loss |
X duration, credit |
|
Disclosure of general hedge accounting
[text block] |
text block |
|
Description of cross-reference to
disclosures about hedge accounting presented outside financial
statements |
text |
|
Disclosure of risk management strategy
related to hedge accounting [text block] |
text block |
|
Disclosure of risk management strategy
related to hedge accounting [abstract] |
||
Disclosure of risk management strategy
related to hedge accounting [table] |
table |
|
Types of risks [axis] |
axis |
|
Risks [member] |
member [default] |
|
Credit risk [member] |
member |
Effective
2021-01-01 IFRS 17.125Disclosure,
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Liquidity risk [member] |
member |
Effective
2021-01-01 IFRS 17.124Disclosure,
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Market risk [member] |
member |
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,
IFRS 7.32Example |
Currency risk [member] |
member |
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure |
Interest rate risk [member] |
member |
Effective
2021-01-01 IFRS 17.124Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure |
Other price risk [member] |
member |
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Equity price risk [member] |
member |
IFRS 7.IG32Example,
IFRS 7.40 aExample |
Commodity price risk [member] |
member |
IFRS 7.IG32Example,
IFRS 7.40 aExample |
Prepayment risk [member] |
member |
IFRS 7.40 aExample,
IFRS 7.IG32Example |
Residual value risk [member] |
member |
IFRS 7.40 aExample,
IFRS 7.IG32Example |
Risk diversification effect
[member] |
member |
IFRS 7.32Common
practice |
Disclosure of risk management strategy
related to hedge accounting [line items] |
line items | |
Explanation of risk management strategy
related to hedge accounting [text block] |
text block |
|
Description of hedging instruments used
to hedge risk exposures and how they are used |
text |
|
Description of how entity determines
economic relationship between hedged item and hedging instrument for
purpose of assessing hedge effectiveness
|
text |
|
Description of how entity establishes
hedge ratio and what sources of hedge ineffectiveness are |
text |
|
Information about how entity determined
risk component designated as hedged item [text block] |
text block |
|
Information about how designated risk
component relates to hedged item in its entirety [text block] |
text block |
|
Information about ultimate risk
management strategy in relation to hedging relationships that entity
frequently resets |
text |
|
Description of how entity reflects its
risk management strategy by using hedge accounting and designating hedging
relationships that it frequently resets
|
text |
|
Indication of how frequently hedging
relationships are discontinued and restarted |
text |
|
Description of fact and reason why
volume of hedging relationships to which exemption in IFRS 7.23C applies
is unrepresentative of normal volumes
|
text |
|
Disclosure of information about terms and
conditions of hedging instruments and how they affect future cash flows
[text block] |
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] |
table |
|
Types of risks [axis] |
axis |
|
Risks [member] |
member [default] |
|
Credit risk [member] |
member |
Effective
2021-01-01 IFRS 17.125Disclosure,
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Liquidity risk [member] |
member |
Effective
2021-01-01 IFRS 17.124Disclosure,
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Market risk [member] |
member |
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,
IFRS 7.32Example |
Currency risk [member] |
member |
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure |
Interest rate risk [member] |
member |
Effective
2021-01-01 IFRS 17.124Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure |
Other price risk [member] |
member |
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Equity price risk [member] |
member |
IFRS 7.IG32Example,
IFRS 7.40 aExample |
Commodity price risk [member] |
member |
IFRS 7.IG32Example,
IFRS 7.40 aExample |
Prepayment risk [member] |
member |
IFRS 7.40 aExample,
IFRS 7.IG32Example |
Residual value risk [member] |
member |
IFRS 7.40 aExample,
IFRS 7.IG32Example |
Risk diversification effect
[member] |
member |
IFRS 7.32Common
practice |
Hedging instruments [axis] |
axis |
|
Hedging instruments [member] |
member [default] |
|
Maturity [axis] |
axis |
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 aDisclosure, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IAS 1.61Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure, |
Aggregated time bands [member] |
member [default] |
Expiry date
2019-01-01 IAS 17.35 aDisclosure,
|
Not later than one year
[member] |
member |
Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
IAS 1.61 aDisclosure |
Not later than three months
[member] |
member |
|
Not later than one month
[member] |
member |
IFRS 7.B11 aExample,
IFRS 7.B35 aExample, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than one month and not later than
three months [member] |
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] |
member |
IFRS 7.B11 cExample |
Later than three months and not later
than six months [member] |
member |
IFRS 7.B11Example, |
Later than six months and not later than
one year [member] |
member |
IFRS 7.B35 dExample,
Effective 2019-01-01 IFRS 7.IG31AExample,
|
Later than one year [member] |
member |
|
Later than one year and not later than
five years [member] |
member |
Expiry date
2019-01-01 IAS 17.47 a (ii)Disclosure,
IFRS 7.B11 dExample, Expiry date
2019-01-01 IAS 17.56 a (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.35 a (ii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (ii)Disclosure |
Later than one year and not later than
three years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example,
IFRS 7.B35 eExample |
Later than one year and not later than
two years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than two years and not later than
three years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.97Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than three years and not later
than five years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B35 fExample,
IFRS 7.B11Example |
Later than three years and not later
than four years [member] |
member |
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than four years and not later than
five years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than five years [member] |
member |
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2021-01-01 IFRS 17.132 bDisclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure |
Later than five years and not later than
ten years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice |
Later than five years and not later than
seven years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than seven years and not later
than ten years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example |
Later than ten years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice |
Later than ten years and not later than
fifteen years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than fifteen years and not later
than twenty years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than twenty years and not later
than twenty-five years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example |
Disclosure of information about terms and
conditions of hedging instruments and how they affect future cash flows
[line items] |
line items | |
Nominal amount of hedging
instrument |
X.XX |
|
Average price of hedging
instrument |
X.XX |
|
Average rate of hedging
instrument |
X.XX |
|
Description of sources of hedge
ineffectiveness expected to affect hedging relationship |
text |
|
Description of sources of hedge
ineffectiveness that emerged in hedging relationship |
text |
|
Explanation of hedge ineffectiveness
resulting from sources that emerged in hedging relationship |
text |
|
Description of forecast transactions for
which hedge accounting had been used in previous period but which are no
longer expected to occur |
text |
|
Disclosure of detailed information about
hedging instruments [text block] |
text block |
|
Disclosure of detailed information about
hedging instruments [abstract] |
||
Disclosure of detailed information about
hedging instruments [table] |
table |
|
Types of risks [axis] |
axis |
|
Risks [member] |
member [default] |
|
Credit risk [member] |
member |
Effective
2021-01-01 IFRS 17.125Disclosure,
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Liquidity risk [member] |
member |
Effective
2021-01-01 IFRS 17.124Disclosure,
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Market risk [member] |
member |
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,
IFRS 7.32Example |
Currency risk [member] |
member |
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure |
Interest rate risk [member] |
member |
Effective
2021-01-01 IFRS 17.124Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure |
Other price risk [member] |
member |
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Equity price risk [member] |
member |
IFRS 7.IG32Example,
IFRS 7.40 aExample |
Commodity price risk [member] |
member |
IFRS 7.IG32Example,
IFRS 7.40 aExample |
Prepayment risk [member] |
member |
IFRS 7.40 aExample,
IFRS 7.IG32Example |
Residual value risk [member] |
member |
IFRS 7.40 aExample,
IFRS 7.IG32Example |
Risk diversification effect
[member] |
member |
IFRS 7.32Common
practice |
Types of hedges [axis] |
axis |
|
Hedges [member] |
member [default] |
|
Fair value hedges [member] |
member |
|
Cash flow hedges [member] |
member |
|
Hedges of net investment in foreign
operations [member] |
member |
|
Hedging instruments [axis] |
axis |
|
Hedging instruments [member] |
member [default] |
|
Disclosure of detailed information about
hedging instruments [line items] |
line items | |
Hedging instrument, assets |
X instant, debit |
|
Hedging instrument, liabilities |
X instant, credit |
|
Description of line item in statement of
financial position that includes hedging instrument |
text |
|
Gain (loss) on change in fair value of
hedging instrument used as basis for recognising hedge
ineffectiveness |
X duration, credit |
|
Nominal amount of hedging
instrument |
X.XX |
|
Disclosure of detailed information about
hedged items [text block] |
text block |
|
Disclosure of detailed information about
hedged items [abstract] |
||
Disclosure of detailed information about
hedged items [table] |
table |
|
Types of risks [axis] |
axis |
|
Risks [member] |
member [default] |
|
Credit risk [member] |
member |
Effective
2021-01-01 IFRS 17.125Disclosure,
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Liquidity risk [member] |
member |
Effective
2021-01-01 IFRS 17.124Disclosure,
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Market risk [member] |
member |
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,
IFRS 7.32Example |
Currency risk [member] |
member |
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure |
Interest rate risk [member] |
member |
Effective
2021-01-01 IFRS 17.124Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure |
Other price risk [member] |
member |
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Equity price risk [member] |
member |
IFRS 7.IG32Example,
IFRS 7.40 aExample |
Commodity price risk [member] |
member |
IFRS 7.IG32Example,
IFRS 7.40 aExample |
Prepayment risk [member] |
member |
IFRS 7.40 aExample,
IFRS 7.IG32Example |
Residual value risk [member] |
member |
IFRS 7.40 aExample,
IFRS 7.IG32Example |
Risk diversification effect
[member] |
member |
IFRS 7.32Common
practice |
Types of hedges [axis] |
axis |
|
Hedges [member] |
member [default] |
|
Fair value hedges [member] |
member |
|
Cash flow hedges [member] |
member |
|
Hedges of net investment in foreign
operations [member] |
member |
|
Hedged items [axis] |
axis |
|
Hedged items [member] |
member [default] |
|
Disclosure of detailed information about
hedged items [line items] |
line items | |
Hedged item, assets |
X instant, debit |
|
Hedged item, liabilities |
X instant, credit |
|
Accumulated fair value hedge adjustment
on hedged item included in carrying amount, assets |
X instant, debit |
|
Accumulated fair value hedge adjustment
on hedged item included in carrying amount, liabilities |
X instant, credit |
|
Description of line item in statement of
financial position that includes hedged item |
text |
|
Gain (loss) on change in fair value of
hedged item used as basis for recognising hedge ineffectiveness |
X duration, credit |
|
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
|
X instant, debit |
|
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
|
X instant, credit |
|
Reserve of cash flow hedges, continuing
hedges |
X instant, credit |
|
Reserve of exchange differences on
translation, continuing hedges |
X instant, credit |
|
Reserve of cash flow hedges, hedging
relationships for which hedge accounting is no longer applied |
X instant, credit |
|
Reserve of exchange differences on
translation, hedging relationships for which hedge accounting is no longer
applied |
X instant, credit |
|
Disclosure of information about amounts
that affected statement of comprehensive income as result of hedge
accounting [text block] |
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] |
table |
|
Types of risks [axis] |
axis |
|
Risks [member] |
member [default] |
|
Credit risk [member] |
member |
Effective
2021-01-01 IFRS 17.125Disclosure,
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Liquidity risk [member] |
member |
Effective
2021-01-01 IFRS 17.124Disclosure,
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Market risk [member] |
member |
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,
IFRS 7.32Example |
Currency risk [member] |
member |
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure |
Interest rate risk [member] |
member |
Effective
2021-01-01 IFRS 17.124Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure |
Other price risk [member] |
member |
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Equity price risk [member] |
member |
IFRS 7.IG32Example,
IFRS 7.40 aExample |
Commodity price risk [member] |
member |
IFRS 7.IG32Example,
IFRS 7.40 aExample |
Prepayment risk [member] |
member |
IFRS 7.40 aExample,
IFRS 7.IG32Example |
Residual value risk [member] |
member |
IFRS 7.40 aExample,
IFRS 7.IG32Example |
Risk diversification effect
[member] |
member |
IFRS 7.32Common
practice |
Types of hedges [axis] |
axis |
|
Hedges [member] |
member [default] |
|
Fair value hedges [member] |
member |
|
Cash flow hedges [member] |
member |
|
Hedges of net investment in foreign
operations [member] |
member |
|
Disclosure of information about amounts
that affected statement of comprehensive income as result of hedge
accounting [line items] |
line items | |
Gain (loss) on hedge ineffectiveness
[abstract] |
||
Gain (loss) on hedge ineffectiveness
recognised in profit or loss |
X duration, credit |
|
Gain (loss) on hedge ineffectiveness
recognised in other comprehensive income |
X duration, credit |
|
Total gain (loss) on hedge
ineffectiveness |
X duration, credit |
|
Description of line item in statement of
comprehensive income that includes recognised hedge
ineffectiveness |
text |
|
Gains (losses) on cash flow hedges, net
of tax |
X duration, credit |
IAS 1.91 aDisclosure,
|
Gains (losses) on hedges of net
investments in foreign operations, net of tax |
X duration, credit |
|
Reclassification adjustments on cash
flow hedges, net of tax |
X duration, debit |
|
Reclassification adjustments on cash
flow hedges for which hedged future cash flows are no longer expected to
occur, net of tax |
X duration, debit |
|
Reclassification adjustments on cash
flow hedges for which hedged item affected profit or loss, net of
tax |
X duration, debit |
|
Reclassification adjustments on hedges
of net investments in foreign operations, net of tax |
X duration, debit |
|
Description of line item in statement of
comprehensive income that includes reclassification adjustments |
text |
|
Hedging gains (losses) for hedge of
group of items with offsetting risk positions |
X duration, credit |
|
Disclosure of information about credit
exposures designated as measured at fair value through profit or loss
[text block] |
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] |
table |
|
Financial instruments measured at fair
value through profit or loss because credit derivative is used to manage
credit risk [axis] |
axis |
|
Financial instruments measured at fair
value through profit or loss because credit derivative is used to manage
credit risk [member] |
member [default] |
|
Disclosure of information about credit
exposures designated as measured at fair value through profit or loss
[line items] |
line items | |
Reconciliation of nominal amount of
credit derivative [abstract] |
||
Credit derivative, nominal amount at
beginning of period |
X instant |
|
Changes in nominal amount of credit
derivative [abstract] |
||
Total increase (decrease) in credit
derivative, nominal amount |
X duration |
|
Credit derivative, nominal amount at end
of period |
X instant |
|
Reconciliation of fair value of credit
derivative [abstract] |
||
Credit derivative, fair value at
beginning of period |
X instant, debit |
|
Changes in fair value of credit
derivative [abstract] |
||
Total increase (decrease) in credit
derivative, fair value |
X duration, debit |
|
Credit derivative, fair value at end of
period |
X instant, debit |
|
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
|
X duration, credit |
|
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 |
X instant, debit |
|
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 |
X instant, credit |
|
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 |
X instant |
|
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]
|
text block |
Expiry date
2021-01-01 IFRS 7.30Disclosure |
Description of fact that fair value
information has not been disclosed because fair value of instruments
cannot be measured reliably |
text |
Expiry date
2021-01-01 IFRS 7.30 aDisclosure |
Description of financial instruments,
their carrying amount, and explanation of why fair value cannot be
measured reliably |
text |
Expiry date
2021-01-01 IFRS 7.30 bDisclosure |
Information about market for financial
instruments |
text |
Expiry date
2021-01-01 IFRS 7.30 cDisclosure |
Information about whether and how entity
intends to dispose of financial instruments |
text |
Expiry date
2021-01-01 IFRS 7.30 dDisclosure |
Explanation of fact that financial
instruments whose fair value previously could not be reliably measured are
derecognised |
text |
Expiry date
2021-01-01 IFRS 7.30 eDisclosure |
Financial instruments whose fair value
previously could not be reliably measured at time of
derecognition |
X instant |
Expiry date
2021-01-01 IFRS 7.30 eDisclosure |
Gain (loss) recognised on derecognition
of financial instruments whose fair value previously could not be reliably
measured |
X duration, credit |
Expiry date
2021-01-01 IFRS 7.30 eDisclosure |
Description of cross-reference to
disclosures about nature and extent of risks arising from financial
instruments |
text |
IFRS 7.B6Disclosure |
Disclosure of nature and extent of risks
arising from financial instruments [text block] |
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] |
table |
IFRS 7.34Disclosure,
IFRS 7.33Disclosure |
Types of risks [axis] |
axis |
|
Risks [member] |
member [default] |
|
Credit risk [member] |
member |
Effective
2021-01-01 IFRS 17.125Disclosure,
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Liquidity risk [member] |
member |
Effective
2021-01-01 IFRS 17.124Disclosure,
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Market risk [member] |
member |
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,
IFRS 7.32Example |
Currency risk [member] |
member |
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure |
Interest rate risk [member] |
member |
Effective
2021-01-01 IFRS 17.124Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure |
Other price risk [member] |
member |
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Equity price risk [member] |
member |
IFRS 7.IG32Example,
IFRS 7.40 aExample |
Commodity price risk [member] |
member |
IFRS 7.IG32Example,
IFRS 7.40 aExample |
Prepayment risk [member] |
member |
IFRS 7.40 aExample,
IFRS 7.IG32Example |
Residual value risk [member] |
member |
IFRS 7.40 aExample,
IFRS 7.IG32Example |
Risk diversification effect
[member] |
member |
IFRS 7.32Common
practice |
Disclosure of nature and extent of risks
arising from financial instruments [line items] |
line items | |
Description of exposure to risk |
text |
IFRS 7.33 aDisclosure |
Description of objectives, policies and
processes for managing risk |
text |
IFRS 7.33 bDisclosure |
Methods used to measure risk |
text |
IFRS 7.33 bDisclosure |
Description of changes in exposure to
risk |
text |
IFRS 7.33 cDisclosure |
Description of changes in objectives,
policies and processes for managing risk |
text |
IFRS 7.33 cDisclosure |
Description of changes in methods used to
measure risk |
text |
IFRS 7.33 cDisclosure |
Summary quantitative data about entity's
exposure to risk [text block] |
text block |
IFRS 7.34 aDisclosure |
Description of concentrations of
risk |
text |
IFRS 7.34 cDisclosure |
Description of how management determines
concentrations |
text |
IFRS 7.B8 aDisclosure |
Description of shared characteristic for
concentration |
text |
IFRS 7.B8 bDisclosure |
Risk exposure associated with
instruments sharing characteristic |
X instant |
IFRS 7.B8 cDisclosure |
Additional information about entity
exposure to risk |
text |
IFRS 7.35Disclosure |
Sensitivity analysis for types of market
risk [text block] |
text block |
IFRS 7.40 aDisclosure |
Disclosure of credit risk [text
block] |
text block |
IAS 1.10 eCommon practice,
|
Description of cross-reference to
disclosures about credit risk presented outside financial
statements |
text |
|
Explanation of credit risk management
practices and how they relate to recognition and measurement of expected
credit losses [text block] |
text block |
|
Information on how entity determined
whether credit risk of financial instruments has increased significantly
since initial recognition |
text |
|
Information about entity's definitions of
default |
text |
|
Information on how instruments were
grouped if expected credit losses were measured on collective
basis |
text |
|
Information on how entity determined that
financial assets are credit-impaired financial assets |
text |
|
Information on entity's write-off
policy |
text |
|
Information on how requirements for
modification of contractual cash flows of financial assets have been
applied |
text |
|
Explanation of inputs, assumptions and
estimation techniques used to apply impairment requirements [text
block] |
text block |
|
Description of basis of inputs and
assumptions and estimation techniques used to measure 12-month and
lifetime expected credit losses |
text |
|
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 |
text |
|
Description of basis of inputs and
assumptions and estimation techniques used to determine whether financial
asset is credit-impaired financial asset
|
text |
|
Description of how forward-looking
information has been incorporated into determination of expected credit
losses |
text |
|
Description of changes in estimation
techniques or significant assumptions made when applying impairment
requirements and reasons for those changes
|
text |
|
Disclosure of reconciliation of changes
in loss allowance and explanation of changes in gross carrying amount for
financial instruments [text block]
|
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] |
table |
|
Classes of financial instruments
[axis] |
axis |
|
Financial instruments, class
[member] |
member [default] |
|
Loan commitments [member] |
member |
|
Financial guarantee contracts
[member] |
member |
|
Trade receivables [member] |
member |
|
Contract assets [member] |
member |
|
Lease receivables [member] |
member |
|
Mortgages [member] |
member |
IFRS 7.IG40BExample,
|
Loans to consumers [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.6Example, |
Loans to corporate entities
[member] |
member |
IFRS 7.6Example,
|
Loans to government [member] |
member |
IAS 1.112 cCommon
practice |
Type of measurement of expected credit
losses [axis] |
axis |
|
Type of measurement of expected credit
losses [member] |
member [default] |
|
12-month expected credit losses
[member] |
member |
|
Lifetime expected credit losses
[member] |
member |
|
Method of assessment of expected credit
losses [axis] |
axis |
|
Method of assessment of expected credit
losses [member] |
member [default] |
|
Expected credit losses individually
assessed [member] |
member |
|
Expected credit losses collectively
assessed [member] |
member |
|
Credit impairment of financial
instruments [axis] |
axis |
|
Credit impairment of financial
instruments [member] |
member [default] |
|
Financial instruments not
credit-impaired [member] |
member |
|
Financial instruments credit-impaired
[member] |
member |
|
Financial instruments purchased or
originated credit-impaired [member] |
member |
|
Financial instruments credit-impaired
after purchase or origination [member] |
member |
|
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis] |
axis |
IAS 40.76Disclosure,
IAS 40.79 dDisclosure,
IAS 16.73 eDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure, |
Carrying amount [member] |
member [default] |
|
Gross carrying amount [member] |
member |
Expiry date
2019-01-01 IAS 17.32Disclosure, |
Accumulated impairment [member] |
member |
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice, |
Disclosure of reconciliation of changes
in loss allowance and explanation of changes in gross carrying amount for
financial instruments [line items]
|
line items | |
Financial assets at beginning of
period |
X instant, debit |
|
Increase (decrease) in financial assets
[abstract] |
||
Increase (decrease) through transfers,
financial assets |
X duration, debit |
|
Decrease through derecognition,
financial assets |
(X) duration, credit |
|
Increase through origination or
purchase, financial assets |
X duration, debit |
|
Decrease through write-off, financial
assets |
(X) duration, credit |
|
Increase (decrease) through changes in
models or risk parameters, financial assets |
X duration, debit |
|
Increase (decrease) through modification
of contractual cash flows, financial assets |
X duration, debit |
|
Increase (decrease) through foreign
exchange and other movements, financial assets [abstract] |
||
Increase (decrease) through foreign
exchange, financial assets |
X duration, debit |
|
Increase (decrease) through other
movements, financial assets |
X duration, debit |
|
Total increase (decrease) through
foreign exchange and other movements, financial assets |
X duration, debit |
|
Total increase (decrease) in financial
assets |
X duration, debit |
|
Financial assets at end of
period |
X instant, debit |
|
Exposure to credit risk on loan
commitments and financial guarantee contracts at beginning of
period |
X instant, credit |
|
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 |
X duration, credit |
|
Decrease through derecognition, exposure
to credit risk on loan commitments and financial guarantee
contracts |
(X) duration, debit |
|
Increase through origination or
purchase, exposure to credit risk on loan commitments and financial
guarantee contracts |
X duration, credit |
|
Increase (decrease) through changes in
models or risk parameters, exposure to credit risk on loan commitments and
financial guarantee contracts |
X duration, credit |
|
Increase (decrease) through modification
of contractual cash flows, exposure to credit risk on loan commitments and
financial guarantee contracts |
X duration, credit |
|
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 |
X duration, credit |
|
Increase (decrease) through other
movements, exposure to credit risk on loan commitments and financial
guarantee contracts |
X duration, credit |
|
Total increase (decrease) through
foreign exchange and other movements, exposure to credit risk on loan
commitments and financial guarantee contracts
|
X duration, credit |
|
Total increase (decrease) in exposure to
credit risk on loan commitments and financial guarantee contracts |
X duration, credit |
|
Exposure to credit risk on loan
commitments and financial guarantee contracts at end of period |
X instant, credit |
|
Undiscounted expected credit losses at
initial recognition on purchased or originated credit-impaired financial
assets initially recognised |
X duration, credit |
|
Explanation of reasons for changes in
loss allowance for financial instruments |
text |
|
Explanation of how significant changes
in gross carrying amount of financial instruments contributed to changes
in loss allowance |
text |
|
Financial assets with contractual cash
flows modified during reporting period while loss allowance measured at
lifetime expected credit losses, amortised cost before
modification |
X duration, debit |
|
Financial assets with contractual cash
flows modified during reporting period while loss allowance measured at
lifetime expected credit losses, modification gain (loss)
|
X duration, credit |
|
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
|
X instant, debit |
|
Financial assets written off during
reporting period and still subject to enforcement activity, contractual
amount outstanding |
X instant, debit |
|
Information about groups or portfolios of
financial instruments with particular features that could affect large
portion of that group |
text |
|
Disclosure of credit risk exposure [text
block] |
text block |
|
Disclosure of credit risk exposure
[abstract] |
||
Disclosure of credit risk exposure
[table] |
table |
|
External credit grades [axis] |
axis |
|
Entity's total for external credit
grades [member] |
member [default] |
|
External credit grades [member] |
member |
|
Internal credit grades [axis] |
axis |
|
Entity's total for internal credit
grades [member] |
member [default] |
|
Internal credit grades [member] |
member |
|
Probability of default [axis] |
axis |
|
Entity's total for probability of
default [member] |
member [default] |
|
Probability of default [member] |
member |
|
Classes of financial instruments
[axis] |
axis |
|
Financial instruments, class
[member] |
member [default] |
|
Loan commitments [member] |
member |
|
Financial guarantee contracts
[member] |
member |
|
Trade receivables [member] |
member |
|
Contract assets [member] |
member |
|
Lease receivables [member] |
member |
|
Mortgages [member] |
member |
IFRS 7.IG40BExample,
|
Loans to consumers [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.6Example, |
Loans to corporate entities
[member] |
member |
IFRS 7.6Example,
|
Loans to government [member] |
member |
IAS 1.112 cCommon
practice |
Type of measurement of expected credit
losses [axis] |
axis |
|
Type of measurement of expected credit
losses [member] |
member [default] |
|
12-month expected credit losses
[member] |
member |
|
Lifetime expected credit losses
[member] |
member |
|
Method of assessment of expected credit
losses [axis] |
axis |
|
Method of assessment of expected credit
losses [member] |
member [default] |
|
Expected credit losses individually
assessed [member] |
member |
|
Expected credit losses collectively
assessed [member] |
member |
|
Credit impairment of financial
instruments [axis] |
axis |
|
Credit impairment of financial
instruments [member] |
member [default] |
|
Financial instruments not
credit-impaired [member] |
member |
|
Financial instruments credit-impaired
[member] |
member |
|
Financial instruments purchased or
originated credit-impaired [member] |
member |
|
Financial instruments credit-impaired
after purchase or origination [member] |
member |
|
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis] |
axis |
IAS 40.76Disclosure,
IAS 40.79 dDisclosure,
IAS 16.73 eDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure, |
Carrying amount [member] |
member [default] |
|
Gross carrying amount [member] |
member |
Expiry date
2019-01-01 IAS 17.32Disclosure, |
Accumulated impairment [member] |
member |
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice, |
Disclosure of credit risk exposure [line
items] |
line items | |
Financial assets |
X instant, debit |
|
Exposure to credit risk on loan
commitments and financial guarantee contracts |
X instant, credit |
|
Disclosure of provision matrix [text
block] |
text block |
|
Disclosure of provision matrix
[abstract] |
||
Disclosure of provision matrix
[table] |
table |
|
Classes of financial instruments
[axis] |
axis |
|
Financial instruments, class
[member] |
member [default] |
|
Loan commitments [member] |
member |
|
Financial guarantee contracts
[member] |
member |
|
Trade receivables [member] |
member |
|
Contract assets [member] |
member |
|
Lease receivables [member] |
member |
|
Mortgages [member] |
member |
IFRS 7.IG40BExample,
|
Loans to consumers [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.6Example, |
Loans to corporate entities
[member] |
member |
IFRS 7.6Example,
|
Loans to government [member] |
member |
IAS 1.112 cCommon
practice |
Past due status [axis] |
axis |
|
Past due status [member] |
member [default] |
|
Current [member] |
member |
|
Later than one month and not later than
two months [member] |
member |
IAS 1.112 cCommon practice,
|
Later than two months and not later than
three months [member] |
member |
IAS 1.112 cCommon practice,
|
Later than three months
[member] |
member |
|
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis] |
axis |
IAS 40.76Disclosure,
IAS 40.79 dDisclosure,
IAS 16.73 eDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure, |
Carrying amount [member] |
member [default] |
|
Gross carrying amount [member] |
member |
Expiry date
2019-01-01 IAS 17.32Disclosure, |
Accumulated impairment [member] |
member |
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice, |
Disclosure of provision matrix [line
items] |
line items | |
Financial assets |
X instant, debit |
|
Expected credit loss rate |
X.XX |
|
Disclosure of financial assets that are
either past due or impaired [text block] |
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] |
table |
|
Classes of financial assets
[axis] |
axis |
Effective
2021-01-01 IFRS 17.C32Disclosure,
IFRS 7.6Disclosure, Effective on first application of IFRS
9 IFRS 4.39L bDisclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Financial assets, class
[member] |
member [default] |
IFRS 7.6Disclosure, Effective on
first application of IFRS
9 IFRS 4.39L bDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Financial assets at amortised cost,
class [member] |
member |
IFRS 7.B2 aDisclosure |
Mortgages [member] |
member |
IFRS 7.IG40BExample,
|
Loans to consumers [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.6Example, |
Loans to corporate entities
[member] |
member |
IFRS 7.6Example,
|
Loans to government [member] |
member |
IAS 1.112 cCommon
practice |
Trade receivables [member] |
member |
|
Financial assets at fair value, class
[member] |
member |
IFRS 7.B2 aDisclosure |
Trading securities [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.6Example |
Derivatives [member] |
member |
IFRS 13.94Example,
IFRS 13.IE60Example, IFRS 7.6Example,
IFRS 7.IG40BExample |
Option contract [member] |
member |
IAS 1.112 cCommon
practice |
Futures contract [member] |
member |
IAS 1.112 cCommon
practice |
Swap contract [member] |
member |
IAS 1.112 cCommon
practice |
Currency swap contract [member] |
member |
IAS 1.112 cCommon
practice |
Interest rate swap contract
[member] |
member |
IAS 1.112 cCommon
practice |
Forward contract [member] |
member |
IAS 1.112 cCommon
practice |
Equity investments [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.6Example |
Financial assets outside scope of IFRS
7, class [member] |
member |
IFRS 7.B2 bDisclosure |
Impairment of financial assets
[axis] |
axis |
|
Entity's total for impairment of
financial assets [member] |
member [default] |
|
Financial assets neither past due nor
impaired [member] |
member |
|
Financial assets past due but not
impaired [member] |
member |
|
Financial assets impaired
[member] |
member |
|
Financial assets individually assessed
for credit losses [member] |
member |
|
Financial assets collectively assessed
for credit losses [member] |
member |
|
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis] |
axis |
IAS 40.76Disclosure,
IAS 40.79 dDisclosure,
IAS 16.73 eDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure, |
Carrying amount [member] |
member [default] |
|
Gross carrying amount [member] |
member |
Expiry date
2019-01-01 IAS 17.32Disclosure, |
Accumulated impairment [member] |
member |
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice, |
Past due status [axis] |
axis |
|
Past due status [member] |
member [default] |
|
Current [member] |
member |
|
Later than one month and not later than
two months [member] |
member |
IAS 1.112 cCommon practice,
|
Later than two months and not later than
three months [member] |
member |
IAS 1.112 cCommon practice,
|
Later than three months
[member] |
member |
|
Disclosure of financial assets that are
either past due or impaired [line items] |
line items | |
Financial assets |
X instant, debit |
|
Analysis of age of financial assets that
are past due but not impaired [text block] |
text block |
|
Analysis of financial assets that are
individually determined to be impaired [text block] |
text block |
|
Description of collateral held and other
credit enhancements, financial assets that are individually determined to
be impaired |
text |
|
Financial assets that are individually
determined to be impaired, fair value of collateral held and other credit
enhancements |
X instant, debit |
|
Description of nature of assets obtained
by taking possession of collateral or calling on other credit
enhancements |
text |
IFRS 7.38 aDisclosure |
Assets obtained by taking possession of
collateral or calling on other credit enhancements |
X instant, debit |
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]
|
text block |
IFRS 7.38 bDisclosure |
Disclosure of maturity analysis for
non-derivative financial liabilities [text block] |
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] |
table |
IFRS 7.39 aDisclosure |
Maturity [axis] |
axis |
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 aDisclosure, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IAS 1.61Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure, |
Aggregated time bands [member] |
member [default] |
Expiry date
2019-01-01 IAS 17.35 aDisclosure,
|
Not later than one year
[member] |
member |
Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
IAS 1.61 aDisclosure |
Not later than three months
[member] |
member |
|
Not later than one month
[member] |
member |
IFRS 7.B11 aExample,
IFRS 7.B35 aExample, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than one month and not later than
three months [member] |
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] |
member |
IFRS 7.B11 cExample |
Later than three months and not later
than six months [member] |
member |
IFRS 7.B11Example, |
Later than six months and not later than
one year [member] |
member |
IFRS 7.B35 dExample,
Effective 2019-01-01 IFRS 7.IG31AExample,
|
Later than one year [member] |
member |
|
Later than one year and not later than
five years [member] |
member |
Expiry date
2019-01-01 IAS 17.47 a (ii)Disclosure,
IFRS 7.B11 dExample, Expiry date
2019-01-01 IAS 17.56 a (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.35 a (ii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (ii)Disclosure |
Later than one year and not later than
three years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example,
IFRS 7.B35 eExample |
Later than one year and not later than
two years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than two years and not later than
three years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.97Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than three years and not later
than five years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B35 fExample,
IFRS 7.B11Example |
Later than three years and not later
than four years [member] |
member |
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than four years and not later than
five years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than five years [member] |
member |
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2021-01-01 IFRS 17.132 bDisclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure |
Later than five years and not later than
ten years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice |
Later than five years and not later than
seven years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than seven years and not later
than ten years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example |
Later than ten years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice |
Later than ten years and not later than
fifteen years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than fifteen years and not later
than twenty years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than twenty years and not later
than twenty-five years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example |
Disclosure of maturity analysis for
non-derivative financial liabilities [line items] |
line items | |
Non-derivative financial liabilities,
undiscounted cash flows |
X instant, credit |
IFRS 7.39 aDisclosure |
Gross finance lease obligations |
X instant, credit |
Expiry date
2019-01-01 IFRS 7.B11D aExample |
Gross lease liabilities |
X instant, credit |
Effective
2019-01-01 IFRS 7.B11D aExample, Effective
2019-01-01 IFRS 16.58Disclosure |
Bank borrowings, undiscounted cash
flows |
X instant, credit |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11DExample |
Trade and other payables, undiscounted
cash flows |
X instant, credit |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11DExample |
Bonds issued, undiscounted cash
flows |
X instant, credit |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11DExample |
Disclosure of maturity analysis for
derivative financial liabilities [text block] |
text block |
IFRS 7.39 bDisclosure |
Disclosure of maturity analysis for
derivative financial liabilities [abstract] |
||
Disclosure of maturity analysis for
derivative financial liabilities [table] |
table |
IFRS 7.39 bDisclosure |
Maturity [axis] |
axis |
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 aDisclosure, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IAS 1.61Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure, |
Aggregated time bands [member] |
member [default] |
Expiry date
2019-01-01 IAS 17.35 aDisclosure,
|
Not later than one year
[member] |
member |
Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
IAS 1.61 aDisclosure |
Not later than three months
[member] |
member |
|
Not later than one month
[member] |
member |
IFRS 7.B11 aExample,
IFRS 7.B35 aExample, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than one month and not later than
three months [member] |
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] |
member |
IFRS 7.B11 cExample |
Later than three months and not later
than six months [member] |
member |
IFRS 7.B11Example, |
Later than six months and not later than
one year [member] |
member |
IFRS 7.B35 dExample,
Effective 2019-01-01 IFRS 7.IG31AExample,
|
Later than one year [member] |
member |
|
Later than one year and not later than
five years [member] |
member |
Expiry date
2019-01-01 IAS 17.47 a (ii)Disclosure,
IFRS 7.B11 dExample, Expiry date
2019-01-01 IAS 17.56 a (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.35 a (ii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (ii)Disclosure |
Later than one year and not later than
three years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example,
IFRS 7.B35 eExample |
Later than one year and not later than
two years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than two years and not later than
three years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.97Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than three years and not later
than five years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B35 fExample,
IFRS 7.B11Example |
Later than three years and not later
than four years [member] |
member |
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than four years and not later than
five years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than five years [member] |
member |
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2021-01-01 IFRS 17.132 bDisclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure |
Later than five years and not later than
ten years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice |
Later than five years and not later than
seven years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than seven years and not later
than ten years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example |
Later than ten years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice |
Later than ten years and not later than
fifteen years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than fifteen years and not later
than twenty years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than twenty years and not later
than twenty-five years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example |
Disclosure of maturity analysis for
derivative financial liabilities [line items] |
line items | |
Derivative financial liabilities,
undiscounted cash flows |
X instant, credit |
IFRS 7.39 bDisclosure |
Prices specified in forward agreements
to purchase financial assets for cash |
X instant, credit |
IFRS 7.B11D bExample |
Net amounts for pay-floating
(receive-fixed) interest rate swaps for which net cash flows are
exchanged |
X instant, credit |
IFRS 7.B11D cExample |
Contractual amounts to be exchanged in
derivative financial instrument for which gross cash flows are
exchanged |
X instant, credit |
IFRS 7.B11D dExample |
Gross loan commitments |
X instant, credit |
IFRS 7.B11D eExample |
Disclosure of how entity manages
liquidity risk [text block] |
text block |
IFRS 7.39 cDisclosure |
Disclosure of maturity analysis for
financial assets held for managing liquidity risk [text
block] |
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] |
table |
IFRS 7.B11EDisclosure |
Maturity [axis] |
axis |
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 aDisclosure, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IAS 1.61Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure, |
Aggregated time bands [member] |
member [default] |
Expiry date
2019-01-01 IAS 17.35 aDisclosure,
|
Not later than one year
[member] |
member |
Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
IAS 1.61 aDisclosure |
Not later than three months
[member] |
member |
|
Not later than one month
[member] |
member |
IFRS 7.B11 aExample,
IFRS 7.B35 aExample, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than one month and not later than
three months [member] |
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] |
member |
IFRS 7.B11 cExample |
Later than three months and not later
than six months [member] |
member |
IFRS 7.B11Example, |
Later than six months and not later than
one year [member] |
member |
IFRS 7.B35 dExample,
Effective 2019-01-01 IFRS 7.IG31AExample,
|
Later than one year [member] |
member |
|
Later than one year and not later than
five years [member] |
member |
Expiry date
2019-01-01 IAS 17.47 a (ii)Disclosure,
IFRS 7.B11 dExample, Expiry date
2019-01-01 IAS 17.56 a (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.35 a (ii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (ii)Disclosure |
Later than one year and not later than
three years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example,
IFRS 7.B35 eExample |
Later than one year and not later than
two years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than two years and not later than
three years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.97Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than three years and not later
than five years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B35 fExample,
IFRS 7.B11Example |
Later than three years and not later
than four years [member] |
member |
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than four years and not later than
five years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than five years [member] |
member |
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2021-01-01 IFRS 17.132 bDisclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure |
Later than five years and not later than
ten years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice |
Later than five years and not later than
seven years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than seven years and not later
than ten years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example |
Later than ten years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice |
Later than ten years and not later than
fifteen years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than fifteen years and not later
than twenty years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than twenty years and not later
than twenty-five years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example |
Disclosure of maturity analysis for
financial assets held for managing liquidity risk [line items] |
line items | |
Financial assets held for managing
liquidity risk |
X instant, debit |
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] |
table |
IFRS 7.B11EDisclosure |
Maturity [axis] |
axis |
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 aDisclosure, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IAS 1.61Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure, |
Aggregated time bands [member] |
member [default] |
Expiry date
2019-01-01 IAS 17.35 aDisclosure,
|
Later than one year [member] |
member |
|
Later than five years [member] |
member |
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2021-01-01 IFRS 17.132 bDisclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure |
Later than ten years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice |
Later than ten years and not later than
fifteen years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than fifteen years and not later
than twenty years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than twenty years and not later
than twenty-five years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example |
Later than five years and not later than
ten years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice |
Later than seven years and not later
than ten years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example |
Later than five years and not later than
seven years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than one year and not later than
five years [member] |
member |
Expiry date
2019-01-01 IAS 17.47 a (ii)Disclosure,
IFRS 7.B11 dExample, Expiry date
2019-01-01 IAS 17.56 a (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.35 a (ii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (ii)Disclosure |
Later than one year and not later than
three years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example,
IFRS 7.B35 eExample |
Later than two years and not later than
three years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.97Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than one year and not later than
two years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than three years and not later
than five years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B35 fExample,
IFRS 7.B11Example |
Later than four years and not later than
five years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than three years and not later
than four years [member] |
member |
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Not later than one year
[member] |
member |
Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
IAS 1.61 aDisclosure |
Not later than three months
[member] |
member |
|
Not later than one month
[member] |
member |
IFRS 7.B11 aExample,
IFRS 7.B35 aExample, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than one month and not later than
three months [member] |
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] |
member |
IFRS 7.B11 cExample |
Later than six months and not later than
one year [member] |
member |
IFRS 7.B35 dExample,
Effective 2019-01-01 IFRS 7.IG31AExample,
|
Later than three months and not later
than six months [member] |
member |
IFRS 7.B11Example, |
Disclosure of maturity analysis for
financial assets held for managing liquidity risk [line items] |
line items | |
Financial assets held for managing
liquidity risk |
X instant, debit |
IFRS 7.B11EDisclosure |
Disclosure of financial instruments by
type of interest rate [text block] |
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] |
table |
IFRS 7.39Common
practice |
Types of interest rates [axis] |
axis |
IFRS 7.39Common
practice |
Interest rate types [member] |
member [default] |
IFRS 7.39Common
practice |
Floating interest rate [member] |
member |
IFRS 7.39Common
practice |
Fixed interest rate [member] |
member |
IFRS 7.39Common
practice |
Disclosure of financial instruments by
type of interest rate [line items] |
line items | |
Financial assets |
X instant, debit |
|
Financial liabilities |
X instant, credit |
IFRS 7.25Disclosure |
Disclosure of detailed information about
borrowings [text block] |
text block |
IFRS 7.7Common
practice |
Disclosure of detailed information about
borrowings [abstract] |
||
Disclosure of detailed information about
borrowings [table] |
table |
IFRS 7.7Common
practice |
Borrowings by name [axis] |
axis |
IFRS 7.7Common
practice |
Borrowings by name [member] |
member [default] |
IFRS 7.7Common
practice |
Types of interest rates [axis] |
axis |
IFRS 7.39Common
practice |
Interest rate types [member] |
member [default] |
IFRS 7.39Common
practice |
Floating interest rate [member] |
member |
IFRS 7.39Common
practice |
Fixed interest rate [member] |
member |
IFRS 7.39Common
practice |
Range [axis] |
axis |
IFRS 14.33 bDisclosure,
IFRS 7.7Common practice,
IFRS 13.B6Example, IFRS 13.IE63Example,
IFRS 2.45 dDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure |
Ranges [member] |
member [default] |
IFRS 7.7Common practice,
IFRS 2.45 dDisclosure,
IFRS 13.B6Example,
IFRS 14.33 bDisclosure,
IFRS 13.IE63Example, Effective
2021-01-01 IFRS 17.120Disclosure |
Bottom of range [member] |
member |
IFRS 7.7Common practice,
Effective 2021-01-01 IFRS 17.120Disclosure,
IFRS 13.IE63Example,
IFRS 14.33 bDisclosure,
IFRS 2.45 dDisclosure,
IFRS 13.B6Example |
Weighted average [member] |
member |
IFRS 13.IE63Example,
IFRS 14.33 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 13.B6Example, IFRS 7.7Common
practice |
Top of range [member] |
member |
IFRS 14.33 bDisclosure,
IFRS 13.B6Example, IFRS 7.7Common
practice, IFRS 13.IE63Example, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 2.45 dDisclosure |
Disclosure of detailed information about
borrowings [line items] |
line items | |
Borrowings |
X instant, credit |
IAS 1.55Common
practice |
Notional amount |
X instant |
IAS 1.112 cCommon
practice |
Borrowings, interest rate |
X.XX |
IFRS 7.7Common
practice |
Borrowings, interest rate basis |
text |
IFRS 7.7Common
practice |
Borrowings, adjustment to interest rate
basis |
X.XX |
IFRS 7.7Common
practice |
Borrowings, maturity |
text |
IFRS 7.7Common
practice |
Borrowings, original currency |
text |
IFRS 7.7Common
practice |
Description of methods and assumptions
used in preparing sensitivity analysis |
text |
IFRS 7.40 bDisclosure |
Description of changes in methods and
assumptions used in preparing sensitivity analysis |
text |
IFRS 7.40 cDisclosure |
Description of reasons for changes in
methods and assumptions used in preparing sensitivity analysis |
text |
IFRS 7.40 cDisclosure |
Description of method, parameters and
assumptions used in preparing sensitivity analysis reflecting
interdependencies between risk variables
|
text |
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
|
text |
IFRS 7.41 bDisclosure |
Value at risk |
X instant |
IFRS 7.41Common
practice |
Description of fact and reason why
sensitivity analyses are unrepresentative |
text |
IFRS 7.42Disclosure |
Disclosure of transfers of financial
assets [text block] |
text block |
IFRS 7 - Transfers of financial
assetsDisclosure |
Disclosure of transferred financial
assets that are not derecognised in their entirety [text block] |
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] |
table |
IFRS 7.42DDisclosure |
Transferred financial assets that are
not derecognised in their entirety [axis] |
axis |
IFRS 7.42DDisclosure |
Transferred financial assets that are
not derecognised in their entirety [member] |
member [default] |
IFRS 7.42DDisclosure |
Disclosure of transferred financial
assets that are not derecognised in their entirety [line items] |
line items | |
Description of nature of transferred
financial assets that are not derecognised in their entirety |
text |
IFRS 7.42D aDisclosure |
Description of nature of risks and
rewards of ownership to which entity is exposed |
text |
IFRS 7.42D bDisclosure |
Description of nature of relationship
between transferred financial assets that are not derecognised in their
entirety and associated liabilities
|
text |
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 |
X instant, debit |
IFRS 7.42D dDisclosure |
Fair value of associated financial
liabilities |
(X) instant, credit |
IFRS 7.42D dDisclosure |
Net fair value of transferred financial
assets (associated financial liabilities) that are not derecognised in
their entirety |
X instant, debit |
IFRS 7.42D dDisclosure |
Assets that entity continues to
recognise |
X instant, debit |
IFRS 7.42D eDisclosure |
Associated liabilities that entity
continues to recognise |
X instant, credit |
IFRS 7.42D eDisclosure |
Original assets before transfer |
X instant, debit |
IFRS 7.42D fDisclosure |
Assets that entity continues to
recognise to extent of continuing involvement |
X instant, debit |
IFRS 7.42D fDisclosure |
Associated liabilities that entity
continues to recognise to extent of continuing involvement |
X instant, credit |
IFRS 7.42D fDisclosure |
Disclosure of continuing involvement in
derecognised financial assets [text block] |
text block |
IFRS 7.42GDisclosure,
IFRS 7.42EDisclosure |
Disclosure of continuing involvement in
derecognised financial assets [abstract] |
||
Disclosure of continuing involvement in
derecognised financial assets [table] |
table |
IFRS 7.42GDisclosure,
IFRS 7.42EDisclosure |
Continuing involvement in derecognised
financial assets by type of instrument [axis] |
axis |
IFRS 7.B33Example |
Types of instrument [member] |
member [default] |
IFRS 7.B33Example |
Written put options [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.B33Example |
Purchased call options [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.B33Example |
Guarantees [member] |
member |
IFRS 7.B33Example |
Continuing involvement in derecognised
financial assets by type of transfer [axis] |
axis |
IFRS 7.B33Example |
Types of transfer [member] |
member [default] |
IFRS 7.B33Example |
Securities lending [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.B33Example |
Factoring of receivables
[member] |
member |
IFRS 7.B33Example |
Securitisations [member] |
member |
IFRS 7.B33Example |
Disclosure of continuing involvement in
derecognised financial assets [line items] |
line items | |
Recognised assets representing
continuing involvement in derecognised financial assets |
X instant, debit |
IFRS 7.42E aDisclosure |
Recognised liabilities representing
continuing involvement in derecognised financial assets |
X instant, credit |
IFRS 7.42E aDisclosure |
Description of line items of recognised
assets and liabilities representing continuing involvement in derecognised
financial assets |
text |
IFRS 7.42E aDisclosure |
Fair value of assets representing
continuing involvement in derecognised financial assets |
X instant, debit |
IFRS 7.42E bDisclosure |
Fair value of liabilities representing
continuing involvement in derecognised financial assets |
X instant, credit |
IFRS 7.42E bDisclosure |
Maximum exposure to loss from continuing
involvement |
X instant |
IFRS 7.42E cDisclosure |
Information about how maximum exposure
to loss from continuing involvement is determined |
text |
IFRS 7.42E cDisclosure |
Undiscounted cash outflow required to
repurchase derecognised financial assets |
X instant, credit |
IFRS 7.42E dDisclosure |
Other amounts payable to transferee in
respect of transferred assets |
X instant, credit |
IFRS 7.42E dDisclosure |
Qualitative information about continuing
involvement in derecognised financial assets |
text |
IFRS 7.42E fDisclosure |
Gain (loss) of derecognised financial
assets at date of transfer |
X duration, credit |
IFRS 7.42G aDisclosure |
Income from continuing involvement in
derecognised financial assets |
X duration, credit |
IFRS 7.42G bDisclosure |
Income from continuing involvement in
derecognised financial assets cumulatively recognised |
X instant, credit |
IFRS 7.42G bDisclosure |
Expense from continuing involvement in
derecognised financial assets |
X duration, debit |
IFRS 7.42G bDisclosure |
Expense from continuing involvement in
derecognised financial assets cumulatively recognised |
X instant, debit |
IFRS 7.42G bDisclosure |
Explanation when greatest transfer
activity took place |
text |
IFRS 7.42G c (i)Disclosure |
Gain (loss) from transfer activity
during period representing greatest transfer activity |
X duration, credit |
IFRS 7.42G c (ii)Disclosure |
Proceeds from transfer activity during
period representing greatest transfer activity |
X duration, debit |
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] |
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] |
table |
IFRS 7.42E eDisclosure |
Maturity [axis] |
axis |
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 aDisclosure, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IAS 1.61Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure, |
Aggregated time bands [member] |
member [default] |
Expiry date
2019-01-01 IAS 17.35 aDisclosure,
|
Not later than one year
[member] |
member |
Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
IAS 1.61 aDisclosure |
Not later than three months
[member] |
member |
|
Not later than one month
[member] |
member |
IFRS 7.B11 aExample,
IFRS 7.B35 aExample, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than one month and not later than
three months [member] |
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] |
member |
IFRS 7.B11 cExample |
Later than three months and not later
than six months [member] |
member |
IFRS 7.B11Example, |
Later than six months and not later than
one year [member] |
member |
IFRS 7.B35 dExample,
Effective 2019-01-01 IFRS 7.IG31AExample,
|
Later than one year [member] |
member |
|
Later than one year and not later than
five years [member] |
member |
Expiry date
2019-01-01 IAS 17.47 a (ii)Disclosure,
IFRS 7.B11 dExample, Expiry date
2019-01-01 IAS 17.56 a (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.35 a (ii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (ii)Disclosure |
Later than one year and not later than
three years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example,
IFRS 7.B35 eExample |
Later than one year and not later than
two years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than two years and not later than
three years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.97Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than three years and not later
than five years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B35 fExample,
IFRS 7.B11Example |
Later than three years and not later
than four years [member] |
member |
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than four years and not later than
five years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than five years [member] |
member |
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2021-01-01 IFRS 17.132 bDisclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure |
Later than five years and not later than
ten years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice |
Later than five years and not later than
seven years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than seven years and not later
than ten years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example |
Later than ten years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice |
Later than ten years and not later than
fifteen years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than fifteen years and not later
than twenty years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than twenty years and not later
than twenty-five years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example |
Continuing involvement in derecognised
financial assets by type of instrument [axis] |
axis |
IFRS 7.B33Example |
Types of instrument [member] |
member [default] |
IFRS 7.B33Example |
Written put options [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.B33Example |
Purchased call options [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.B33Example |
Guarantees [member] |
member |
IFRS 7.B33Example |
Continuing involvement in derecognised
financial assets by type of transfer [axis] |
axis |
IFRS 7.B33Example |
Types of transfer [member] |
member [default] |
IFRS 7.B33Example |
Securities lending [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.B33Example |
Factoring of receivables
[member] |
member |
IFRS 7.B33Example |
Securitisations [member] |
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] |
line items | |
Undiscounted cash outflow required to
repurchase derecognised financial assets |
X instant, credit |
IFRS 7.42E dDisclosure |
Other amounts payable to transferee in
respect of transferred assets |
X instant, credit |
IFRS 7.42E dDisclosure |
Disclosure of financial assets at date
of initial application of IFRS 9 [text block] |
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] |
table |
IFRS 7.42IDisclosure |
Classes of financial assets
[axis] |
axis |
Effective
2021-01-01 IFRS 17.C32Disclosure,
IFRS 7.6Disclosure, Effective on first application of IFRS
9 IFRS 4.39L bDisclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Financial assets, class
[member] |
member [default] |
IFRS 7.6Disclosure, Effective on
first application of IFRS
9 IFRS 4.39L bDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Financial assets at amortised cost,
class [member] |
member |
IFRS 7.B2 aDisclosure |
Mortgages [member] |
member |
IFRS 7.IG40BExample,
|
Loans to consumers [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.6Example, |
Loans to corporate entities
[member] |
member |
IFRS 7.6Example,
|
Loans to government [member] |
member |
IAS 1.112 cCommon
practice |
Trade receivables [member] |
member |
|
Financial assets at fair value, class
[member] |
member |
IFRS 7.B2 aDisclosure |
Trading securities [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.6Example |
Derivatives [member] |
member |
IFRS 13.94Example,
IFRS 13.IE60Example, IFRS 7.6Example,
IFRS 7.IG40BExample |
Option contract [member] |
member |
IAS 1.112 cCommon
practice |
Futures contract [member] |
member |
IAS 1.112 cCommon
practice |
Swap contract [member] |
member |
IAS 1.112 cCommon
practice |
Currency swap contract [member] |
member |
IAS 1.112 cCommon
practice |
Interest rate swap contract
[member] |
member |
IAS 1.112 cCommon
practice |
Forward contract [member] |
member |
IAS 1.112 cCommon
practice |
Equity investments [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.6Example |
Financial assets outside scope of IFRS
7, class [member] |
member |
IFRS 7.B2 bDisclosure |
Disclosure of financial assets at date
of initial application of IFRS 9 [line items] |
line items | |
Financial assets, measurement category
immediately before initial application of IFRS 9 |
text |
IFRS 7.42I aDisclosure |
Financial assets, carrying amount
immediately before initial application of IFRS 9 |
X instant, debit |
IFRS 7.42I aDisclosure |
Financial assets, measurement category
immediately after initial application of IFRS 9 |
text |
IFRS 7.42I bDisclosure |
Financial assets, carrying amount
immediately after initial application of IFRS 9 |
X instant, debit |
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 |
X instant, debit |
|
Financial assets previously designated
at fair value through profit or loss reclassified due to requirements of
IFRS 9, initial application of IFRS 9
|
X instant, debit |
|
Financial assets previously designated
at fair value through profit or loss reclassified voluntarily, initial
application of IFRS 9 |
X instant, debit |
|
Disclosure of financial liabilities at
date of initial application of IFRS 9 [text block] |
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] |
table |
IFRS 7.42IDisclosure |
Classes of financial liabilities
[axis] |
axis |
IFRS 7.6Disclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Financial liabilities, class
[member] |
member [default] |
IFRS 7.6Disclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Financial liabilities at amortised cost,
class [member] |
member |
IFRS 7.B2 aDisclosure |
Financial liabilities at fair value,
class [member] |
member |
IFRS 7.B2 aDisclosure |
Financial liabilities outside scope of
IFRS 7, class [member] |
member |
IFRS 7.B2 bDisclosure |
Disclosure of financial liabilities at
date of initial application of IFRS 9 [line items] |
line items | |
Financial liabilities, measurement
category immediately before initial application of IFRS 9 |
text |
IFRS 7.42I aDisclosure |
Financial liabilities, carrying amount
immediately before initial application of IFRS 9 |
X instant, credit |
IFRS 7.42I aDisclosure |
Financial liabilities, measurement
category immediately after initial application of IFRS 9 |
text |
IFRS 7.42I bDisclosure |
Financial liabilities, carrying amount
immediately after initial application of IFRS 9 |
X instant, credit |
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
|
X instant, credit |
|
Financial liabilities previously
designated at fair value through profit or loss reclassified due to
requirements of IFRS 9, initial application of IFRS 9
|
X instant, credit |
|
Financial liabilities previously
designated at fair value through profit or loss reclassified voluntarily,
initial application of IFRS 9 |
X instant, credit |
|
Information on how entity applied
classification requirements in IFRS 9 to financial assets whose
classification has changed as result of applying IFRS
9 |
text |
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 |
text |
IFRS 7.42J bDisclosure |
Increase (decrease) in financial assets
on basis of measurement category, initial application of IFRS 9 |
X instant, debit |
|
Increase (decrease) in financial assets
arising from change in measurement attribute, initial application of IFRS
9 |
X instant, debit |
|
Increase (decrease) in financial
liabilities on basis of measurement category, initial application of IFRS
9 |
X instant, credit |
|
Increase (decrease) in financial
liabilities arising from change in measurement attribute, initial
application of IFRS 9 |
X instant, credit |
|
Fair value of financial assets
reclassified as measured at amortised cost, initial application of IFRS
9 |
X instant, debit |
|
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 |
X duration, credit |
|
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 |
X instant, debit |
|
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 |
X duration, credit |
|
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
|
X.XX |
|
Interest revenue (expense) recognised for
financial assets reclassified out of fair value through profit or loss
category, initial application of IFRS 9
|
X duration, credit |
|
Fair value of financial liabilities
reclassified as measured at amortised cost, initial application of IFRS
9 |
X instant, credit |
|
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
|
X duration, credit |
|
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 |
X.XX |
|
Interest revenue (expense) recognised for
financial liabilities reclassified out of fair value through profit or
loss category, initial application of IFRS 9
|
X duration, credit |
|
Explanation of initial application of
impairment requirements for financial instruments [text block] |
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
|
X instant, debit |
|
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 |
X instant, debit |
|
Disclosure of financial assets
affected by amendments to IFRS 9 for prepayment features with negative
compensation [text block] |
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] |
table |
Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Classes of financial assets
[axis] |
axis |
Effective
2021-01-01 IFRS 17.C32Disclosure,
IFRS 7.6Disclosure, Effective on first application of IFRS
9 IFRS 4.39L bDisclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Financial assets, class
[member] |
member [default] |
IFRS 7.6Disclosure, Effective on
first application of IFRS
9 IFRS 4.39L bDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Financial assets at amortised cost,
class [member] |
member |
IFRS 7.B2 aDisclosure |
Mortgages [member] |
member |
IFRS 7.IG40BExample,
|
Loans to consumers [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.6Example, |
Loans to corporate entities
[member] |
member |
IFRS 7.6Example,
|
Loans to government [member] |
member |
IAS 1.112 cCommon
practice |
Trade receivables [member] |
member |
|
Financial assets at fair value, class
[member] |
member |
IFRS 7.B2 aDisclosure |
Trading securities [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.6Example |
Derivatives [member] |
member |
IFRS 13.94Example,
IFRS 13.IE60Example, IFRS 7.6Example,
IFRS 7.IG40BExample |
Option contract [member] |
member |
IAS 1.112 cCommon
practice |
Futures contract [member] |
member |
IAS 1.112 cCommon
practice |
Swap contract [member] |
member |
IAS 1.112 cCommon
practice |
Currency swap contract [member] |
member |
IAS 1.112 cCommon
practice |
Interest rate swap contract
[member] |
member |
IAS 1.112 cCommon
practice |
Forward contract [member] |
member |
IAS 1.112 cCommon
practice |
Equity investments [member] |
member |
IFRS 7.IG40BExample,
IFRS 7.6Example |
Financial assets outside scope of IFRS
7, class [member] |
member |
IFRS 7.B2 bDisclosure |
Disclosure of financial assets
affected by amendments to IFRS 9 for prepayment features with negative
compensation [line items] |
line items | |
Financial assets affected by
amendments to IFRS 9 for prepayment features with negative compensation,
measurement category immediately before applying
amendments |
text |
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 |
X instant, debit |
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 |
text |
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 |
X instant, debit |
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 |
X instant, debit |
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 |
text |
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] |
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] |
table |
Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Classes of financial liabilities
[axis] |
axis |
IFRS 7.6Disclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Financial liabilities, class
[member] |
member [default] |
IFRS 7.6Disclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Financial liabilities at amortised cost,
class [member] |
member |
IFRS 7.B2 aDisclosure |
Financial liabilities at fair value,
class [member] |
member |
IFRS 7.B2 aDisclosure |
Financial liabilities outside scope of
IFRS 7, class [member] |
member |
IFRS 7.B2 bDisclosure |
Disclosure of financial liabilities
affected by amendments to IFRS 9 for prepayment features with negative
compensation [line items] |
line items | |
Financial liabilities affected by
amendments to IFRS 9 for prepayment features with negative compensation,
measurement category immediately before applying
amendments |
text |
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 |
X instant, credit |
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 |
text |
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 |
X instant, credit |
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 |
X instant, credit |
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 |
text |
Effective
2019-01-01 IFRS 9.7.2.34 dDisclosure |
|
| |
[823000]
Notes - Fair value measurement |
||
Disclosure of fair value measurement [text
block] |
text block |
IFRS 13 - DisclosureDisclosure |
Disclosure of fair value measurement of
assets [text block] |
text block |
IFRS 13.93Disclosure |
Disclosure of fair value measurement of
assets [abstract] |
||
Disclosure of fair value measurement of
assets [table] |
table |
IFRS 13.93Disclosure |
Measurement [axis] |
axis |
IFRS 13.93 aDisclosure,
IAS 40.32ADisclosure,
IAS 41.50Disclosure |
Aggregated measurement [member] |
member [default] |
IFRS 13.93 aDisclosure,
IAS 41.50Disclosure,
IAS 40.32ADisclosure |
At fair value [member] |
member |
IAS 41.50Disclosure,
IAS 40.32ADisclosure,
IFRS 13.93 aDisclosure |
Recurring fair value measurement
[member] |
member |
IFRS 13.93 aDisclosure |
Non-recurring fair value measurement
[member] |
member |
IFRS 13.93 aDisclosure |
Not measured at fair value in statement
of financial position but for which fair value is disclosed
[member] |
member |
IFRS 13.97Disclosure |
Classes of assets [axis] |
axis |
Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 36.126Disclosure,
IFRS 13.93Disclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IAS 36.130 d (ii)Disclosure |
Assets [member] |
member [default] |
IAS 36.126Disclosure, Expiry date
2019-01-01 IAS 17.31 aDisclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IFRS 13.93Disclosure |
Trading equity securities
[member] |
member |
IFRS 13.94Example,
IFRS 13.IE60Example |
Other equity securities
[member] |
member |
IFRS 13.94Example,
IFRS 13.IE60Example |
Debt securities [member] |
member |
IFRS 13.94Example,
IFRS 13.IE60Example |
Hedge fund investments [member] |
member |
IFRS 13.94Example,
IFRS 13.IE60Example |
Derivatives [member] |
member |
IFRS 13.94Example,
IFRS 13.IE60Example, IFRS 7.6Example,
IFRS 7.IG40BExample |
Investment property [member] |
member |
IAS 1.112 cCommon practice,
IFRS 13.94Example, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IFRS 13.IE60Example |
Non-current assets held for sale
[member] |
member |
IFRS 13.IE60Example,
IFRS 5.38Common practice,
IFRS 13.94Example |
Levels of fair value hierarchy
[axis] |
axis |
IAS 19.142Disclosure,
IFRS 13.93 bDisclosure |
All levels of fair value hierarchy
[member] |
member [default] |
IFRS 13.93 bDisclosure,
IAS 19.142Disclosure |
Level 1 of fair value hierarchy
[member] |
member |
IAS 19.142Disclosure,
IFRS 13.93 bDisclosure |
Level 2 of fair value hierarchy
[member] |
member |
IFRS 13.93 bDisclosure |
Level 3 of fair value hierarchy
[member] |
member |
IFRS 13.93 bDisclosure |
Disclosure of fair value measurement of
assets [line items] |
line items | |
Assets |
X instant, debit |
IFRS 13.93 aDisclosure,
IFRS 8.28 cDisclosure,
IFRS 13.93 eDisclosure,
IFRS 13.93 bDisclosure,
IFRS 8.23Disclosure,
IAS 1.55Disclosure |
Description of reasons for fair value
measurement, assets |
text |
IFRS 13.93 aDisclosure |
Transfers out of Level 1 into Level 2 of
fair value hierarchy, assets held at end of reporting period |
X duration |
IFRS 13.93 cDisclosure |
Description of reasons for transfers out
of Level 1 into Level 2 of fair value hierarchy, assets |
text |
IFRS 13.93 cDisclosure |
Transfers out of Level 2 into Level 1 of
fair value hierarchy, assets held at end of reporting period |
X duration |
IFRS 13.93 cDisclosure |
Description of reasons for transfers out
of Level 2 into Level 1 of fair value hierarchy, assets |
text |
IFRS 13.93 cDisclosure |
Description of policy for determining
when transfers between levels are deemed to have occurred, assets |
text |
IFRS 13.95Disclosure,
IFRS 13.93 e (iv)Disclosure,
IFRS 13.93 cDisclosure |
Description of valuation techniques used
in fair value measurement, assets |
text |
IFRS 13.93 dDisclosure |
Description of inputs used in fair value
measurement, assets |
text |
IFRS 13.93 dDisclosure |
Description of change in valuation
technique used in fair value measurement, assets |
text |
IFRS 13.93 dDisclosure |
Description of reasons for change in
valuation technique used in fair value measurement, assets |
text |
IFRS 13.93 dDisclosure |
Reconciliation of changes in fair value
measurement, assets [abstract] |
||
Assets at beginning of period |
X instant, debit |
IFRS 13.93 aDisclosure,
IFRS 8.28 cDisclosure,
IFRS 13.93 eDisclosure,
IFRS 13.93 bDisclosure,
IFRS 8.23Disclosure,
IAS 1.55Disclosure |
Changes in fair value measurement,
assets [abstract] |
||
Gains (losses) recognised in profit or
loss, fair value measurement, assets |
X duration |
IFRS 13.93 e (i)Disclosure |
Gains (losses) recognised in other
comprehensive income, fair value measurement, assets |
X duration |
IFRS 13.93 e (ii)Disclosure |
Purchases, fair value measurement,
assets |
X duration, debit |
IFRS 13.93 e (iii)Disclosure |
Sales, fair value measurement,
assets |
(X) duration, credit |
IFRS 13.93 e (iii)Disclosure |
Issues, fair value measurement,
assets |
X duration, debit |
IFRS 13.93 e (iii)Disclosure |
Settlements, fair value measurement,
assets |
(X) duration, credit |
IFRS 13.93 e (iii)Disclosure |
Transfers into Level 3 of fair value
hierarchy, assets |
X duration, debit |
IFRS 13.93 e (iv)Disclosure |
Transfers out of Level 3 of fair value
hierarchy, assets |
(X) duration, credit |
IFRS 13.93 e (iv)Disclosure |
Total increase (decrease) in fair value
measurement, assets |
X duration, debit |
IFRS 13.93 eDisclosure |
Assets at end of period |
X instant, debit |
IFRS 13.93 aDisclosure,
IFRS 8.28 cDisclosure,
IFRS 13.93 eDisclosure,
IFRS 13.93 bDisclosure,
IFRS 8.23Disclosure,
IAS 1.55Disclosure |
Description of line items in profit or
loss where gains (losses) are recognised, fair value measurement,
assets |
text |
IFRS 13.93 e (i)Disclosure |
Description of line items in other
comprehensive income where gains (losses) are recognised, fair value
measurement, assets |
text |
IFRS 13.93 e (ii)Disclosure |
Description of reasons for transfers into
Level 3 of fair value hierarchy, assets |
text |
IFRS 13.93 e (iv)Disclosure |
Description of reasons for transfers out
of Level 3 of fair value hierarchy, assets |
text |
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
|
X duration, credit |
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 |
text |
IFRS 13.93 fDisclosure |
Description of valuation processes used
in fair value measurement, assets |
text |
IFRS 13.93 gDisclosure |
Description of group within entity that
decides entity's valuation policies and procedures, assets |
text |
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 |
text |
IFRS 13.IE65 a (ii)Example,
IFRS 13.93 gExample |
Description of internal reporting
procedures for discussing and assessing fair value measurements,
assets |
text |
IFRS 13.IE65 a (iii)Example,
IFRS 13.93 gExample |
Description of frequency and methods for
testing procedures of pricing models, assets |
text |
IFRS 13.93 gExample,
IFRS 13.IE65 bExample |
Description of process for analysing
changes in fair value measurements, assets |
text |
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, assets
|
text |
IFRS 13.93 gExample,
IFRS 13.IE65 dExample |
Description of methods used to develop
and substantiate unobservable inputs used in fair value measurement,
assets |
text |
IFRS 13.93 gExample,
IFRS 13.IE65 eExample |
Description of sensitivity of fair value
measurement to changes in unobservable inputs, assets |
text |
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 |
text |
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
|
text |
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
|
X duration, debit |
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
|
X duration, debit |
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
|
X duration, credit |
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 |
text |
IFRS 13.93 h (ii)Disclosure |
Description of fact that highest and best
use of non-financial asset differs from current use |
text |
IFRS 13.93 iDisclosure |
Description of reason why non-financial
asset is being used in manner different from highest and best use |
text |
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] |
text block |
IFRS 13.94Disclosure |
Description of accounting policy decision
to use exception in IFRS 13.48, assets |
text |
IFRS 13.96Disclosure |
Description of nature of class of assets
measured at fair value |
text |
IFRS 13.92Example,
IFRS 13.IE64 aExample |
Description of how third-party
information was taken into account when measuring fair value,
assets |
text |
IFRS 13.IE64 bExample,
IFRS 13.92Example |
Disclosure of fair value measurement of
liabilities [text block] |
text block |
IFRS 13.93Disclosure |
Disclosure of fair value measurement of
liabilities [abstract] |
||
Disclosure of fair value measurement of
liabilities [table] |
table |
IFRS 13.93Disclosure |
Measurement [axis] |
axis |
IFRS 13.93 aDisclosure,
IAS 40.32ADisclosure,
IAS 41.50Disclosure |
Aggregated measurement [member] |
member [default] |
IFRS 13.93 aDisclosure,
IAS 41.50Disclosure,
IAS 40.32ADisclosure |
At fair value [member] |
member |
IAS 41.50Disclosure,
IAS 40.32ADisclosure,
IFRS 13.93 aDisclosure |
Recurring fair value measurement
[member] |
member |
IFRS 13.93 aDisclosure |
Non-recurring fair value measurement
[member] |
member |
IFRS 13.93 aDisclosure |
Not measured at fair value in statement
of financial position but for which fair value is disclosed
[member] |
member |
IFRS 13.97Disclosure |
Classes of liabilities [axis] |
axis |
IFRS 13.93Disclosure |
Liabilities [member] |
member [default] |
IFRS 13.93Disclosure |
Levels of fair value hierarchy
[axis] |
axis |
IAS 19.142Disclosure,
IFRS 13.93 bDisclosure |
All levels of fair value hierarchy
[member] |
member [default] |
IFRS 13.93 bDisclosure,
IAS 19.142Disclosure |
Level 1 of fair value hierarchy
[member] |
member |
IAS 19.142Disclosure,
IFRS 13.93 bDisclosure |
Level 2 of fair value hierarchy
[member] |
member |
IFRS 13.93 bDisclosure |
Level 3 of fair value hierarchy
[member] |
member |
IFRS 13.93 bDisclosure |
Disclosure of fair value measurement of
liabilities [line items] |
line items | |
Liabilities |
X instant, credit |
IAS 1.55Disclosure,
IFRS 13.93 eDisclosure,
IFRS 8.28 dDisclosure,
IFRS 13.93 bDisclosure,
IFRS 13.93 aDisclosure,
IFRS 8.23Disclosure |
Description of reasons for fair value
measurement, liabilities |
text |
IFRS 13.93 aDisclosure |
Transfers out of Level 1 into Level 2 of
fair value hierarchy, liabilities held at end of reporting period |
X duration |
IFRS 13.93 cDisclosure |
Description of reasons for transfers out
of Level 1 into Level 2 of fair value hierarchy, liabilities |
text |
IFRS 13.93 cDisclosure |
Transfers out of Level 2 into Level 1 of
fair value hierarchy, liabilities held at end of reporting period |
X duration |
IFRS 13.93 cDisclosure |
Description of reasons for transfers out
of Level 2 into Level 1 of fair value hierarchy, liabilities |
text |
IFRS 13.93 cDisclosure |
Description of policy for determining
when transfers between levels are deemed to have occurred,
liabilities |
text |
IFRS 13.93 e (iv)Disclosure,
IFRS 13.93 cDisclosure,
IFRS 13.95Disclosure |
Description of valuation techniques used
in fair value measurement, liabilities |
text |
IFRS 13.93 dDisclosure |
Description of inputs used in fair value
measurement, liabilities |
text |
IFRS 13.93 dDisclosure |
Description of change in valuation
technique used in fair value measurement, liabilities |
text |
IFRS 13.93 dDisclosure |
Description of reasons for change in
valuation technique used in fair value measurement, liabilities |
text |
IFRS 13.93 dDisclosure |
Reconciliation of changes in fair value
measurement, liabilities [abstract] |
||
Liabilities at beginning of
period |
X instant, credit |
IAS 1.55Disclosure,
IFRS 13.93 eDisclosure,
IFRS 8.28 dDisclosure,
IFRS 13.93 bDisclosure,
IFRS 13.93 aDisclosure,
IFRS 8.23Disclosure |
Changes in fair value measurement,
liabilities [abstract] |
||
Losses (gains) recognised in profit or
loss, fair value measurement, liabilities |
(X) duration |
IFRS 13.93 e (i)Disclosure |
Losses (gains) recognised in other
comprehensive income, fair value measurement, liabilities |
(X) duration |
IFRS 13.93 e (ii)Disclosure |
Purchases, fair value measurement,
liabilities |
X duration, credit |
IFRS 13.93 e (iii)Disclosure |
Sales, fair value measurement,
liabilities |
(X) duration, debit |
IFRS 13.93 e (iii)Disclosure |
Issues, fair value measurement,
liabilities |
X duration, credit |
IFRS 13.93 e (iii)Disclosure |
Settlements, fair value measurement,
liabilities |
(X) duration, debit |
IFRS 13.93 e (iii)Disclosure |
Transfers into Level 3 of fair value
hierarchy, liabilities |
X duration, credit |
IFRS 13.93 e (iv)Disclosure |
Transfers out of Level 3 of fair value
hierarchy, liabilities |
(X) duration, debit |
IFRS 13.93 e (iv)Disclosure |
Total increase (decrease) in fair value
measurement, liabilities |
X duration, credit |
IFRS 13.93 eDisclosure |
Liabilities at end of period |
X instant, credit |
IAS 1.55Disclosure,
IFRS 13.93 eDisclosure,
IFRS 8.28 dDisclosure,
IFRS 13.93 bDisclosure,
IFRS 13.93 aDisclosure,
IFRS 8.23Disclosure |
Description of line items in profit or
loss where gains (losses) are recognised, fair value measurement,
liabilities |
text |
IFRS 13.93 e (i)Disclosure |
Description of line items in other
comprehensive income where gains (losses) are recognised, fair value
measurement, liabilities |
text |
IFRS 13.93 e (ii)Disclosure |
Description of reasons for transfers into
Level 3 of fair value hierarchy, liabilities |
text |
IFRS 13.93 e (iv)Disclosure |
Description of reasons for transfers out
of Level 3 of fair value hierarchy, liabilities |
text |
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
|
X duration, credit |
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 |
text |
IFRS 13.93 fDisclosure |
Description of valuation processes used
in fair value measurement, liabilities |
text |
IFRS 13.93 gDisclosure |
Description of group within entity that
decides entity's valuation policies and procedures, liabilities |
text |
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,
liabilities |
text |
IFRS 13.IE65 a (ii)Example,
IFRS 13.93 gExample |
Description of internal reporting
procedures for discussing and assessing fair value measurements,
liabilities |
text |
IFRS 13.IE65 a (iii)Example,
IFRS 13.93 gExample |
Description of frequency and methods for
testing procedures of pricing models, liabilities |
text |
IFRS 13.IE65 bExample,
IFRS 13.93 gExample |
Description of process for analysing
changes in fair value measurements, liabilities |
text |
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, liabilities
|
text |
IFRS 13.IE65 dExample,
IFRS 13.93 gExample |
Description of methods used to develop
and substantiate unobservable inputs used in fair value measurement,
liabilities |
text |
IFRS 13.93 gExample,
IFRS 13.IE65 eExample |
Description of sensitivity of fair value
measurement to changes in unobservable inputs, liabilities |
text |
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 |
text |
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 |
text |
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
|
X duration, credit |
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
|
X duration, credit |
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
|
X duration, debit |
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 |
text |
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] |
text block |
IFRS 13.94Disclosure |
Description of accounting policy decision
to use exception in IFRS 13.48, liabilities |
text |
IFRS 13.96Disclosure |
Description of nature of class of
liabilities measured at fair value |
text |
IFRS 13.92Example,
IFRS 13.IE64 aExample |
Description of how third-party
information was taken into account when measuring fair value,
liabilities |
text |
IFRS 13.92Example,
IFRS 13.IE64 bExample |
Disclosure of fair value measurement of
equity [text block] |
text block |
IFRS 13.93Disclosure |
Disclosure of fair value measurement of
equity [abstract] |
||
Disclosure of fair value measurement of
equity [table] |
table |
IFRS 13.93Disclosure |
Measurement [axis] |
axis |
IFRS 13.93 aDisclosure,
IAS 40.32ADisclosure,
IAS 41.50Disclosure |
Aggregated measurement [member] |
member [default] |
IFRS 13.93 aDisclosure,
IAS 41.50Disclosure,
IAS 40.32ADisclosure |
At fair value [member] |
member |
IAS 41.50Disclosure,
IAS 40.32ADisclosure,
IFRS 13.93 aDisclosure |
Recurring fair value measurement
[member] |
member |
IFRS 13.93 aDisclosure |
Non-recurring fair value measurement
[member] |
member |
IFRS 13.93 aDisclosure |
Not measured at fair value in statement
of financial position but for which fair value is disclosed
[member] |
member |
IFRS 13.97Disclosure |
Classes of entity's own equity
instruments [axis] |
axis |
IFRS 13.93Disclosure |
Entity's own equity instruments
[member] |
member [default] |
IFRS 13.93Disclosure |
Levels of fair value hierarchy
[axis] |
axis |
IAS 19.142Disclosure,
IFRS 13.93 bDisclosure |
All levels of fair value hierarchy
[member] |
member [default] |
IFRS 13.93 bDisclosure,
IAS 19.142Disclosure |
Level 1 of fair value hierarchy
[member] |
member |
IAS 19.142Disclosure,
IFRS 13.93 bDisclosure |
Level 2 of fair value hierarchy
[member] |
member |
IFRS 13.93 bDisclosure |
Level 3 of fair value hierarchy
[member] |
member |
IFRS 13.93 bDisclosure |
Disclosure of fair value measurement of
equity [line items] |
line items | |
Equity |
X instant, credit |
IFRS 1.24 aDisclosure,
IFRS 13.93 aDisclosure,
IFRS 1.32 a (i)Disclosure,
IAS 1.55Disclosure,
IAS 1.78 eDisclosure,
IFRS 13.93 bDisclosure,
IFRS 13.93 eDisclosure |
Description of reasons for fair value
measurement, entity's own equity instruments |
text |
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 |
X duration |
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 |
text |
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 |
X duration |
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 |
text |
IFRS 13.93 cDisclosure |
Description of policy for determining
when transfers between levels are deemed to have occurred, entity's own
equity instruments |
text |
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 |
text |
IFRS 13.93 dDisclosure |
Description of inputs used in fair value
measurement, entity's own equity instruments |
text |
IFRS 13.93 dDisclosure |
Description of change in valuation
technique used in fair value measurement, entity's own equity
instruments |
text |
IFRS 13.93 dDisclosure |
Description of reasons for change in
valuation technique used in fair value measurement, entity's own equity
instruments |
text |
IFRS 13.93 dDisclosure |
Reconciliation of changes in fair value
measurement, entity's own equity instruments [abstract] |
||
Equity at beginning of period |
X instant, credit |
IFRS 1.24 aDisclosure,
IFRS 13.93 aDisclosure,
IFRS 1.32 a (i)Disclosure,
IAS 1.55Disclosure,
IAS 1.78 eDisclosure,
IFRS 13.93 bDisclosure,
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 |
(X) duration |
IFRS 13.93 e (i)Disclosure |
Losses (gains) recognised in other
comprehensive income, fair value measurement, entity's own equity
instruments |
(X) duration |
IFRS 13.93 e (ii)Disclosure |
Purchases, fair value measurement,
entity's own equity instruments |
X duration, credit |
IFRS 13.93 e (iii)Disclosure |
Sales, fair value measurement, entity's
own equity instruments |
(X) duration, debit |
IFRS 13.93 e (iii)Disclosure |
Issues, fair value measurement, entity's
own equity instruments |
X duration, credit |
IFRS 13.93 e (iii)Disclosure |
Settlements, fair value measurement,
entity's own equity instruments |
(X) duration, debit |
IFRS 13.93 e (iii)Disclosure |
Transfers into Level 3 of fair value
hierarchy, entity's own equity instruments |
X duration, credit |
IFRS 13.93 e (iv)Disclosure |
Transfers out of Level 3 of fair value
hierarchy, entity's own equity instruments |
(X) duration, debit |
IFRS 13.93 e (iv)Disclosure |
Total increase (decrease) in fair value
measurement, entity's own equity instruments |
X duration, credit |
IFRS 13.93 eDisclosure |
Equity at end of period |
X instant, credit |
IFRS 1.24 aDisclosure,
IFRS 13.93 aDisclosure,
IFRS 1.32 a (i)Disclosure,
IAS 1.55Disclosure,
IAS 1.78 eDisclosure,
IFRS 13.93 bDisclosure,
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 |
text |
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
|
text |
IFRS 13.93 e (ii)Disclosure |
Description of reasons for transfers into
Level 3 of fair value hierarchy, entity's own equity instruments |
text |
IFRS 13.93 e (iv)Disclosure |
Description of reasons for transfers out
of Level 3 of fair value hierarchy, entity's own equity
instruments |
text |
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 |
X duration, credit |
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 |
text |
IFRS 13.93 fDisclosure |
Description of valuation processes used
in fair value measurement, entity's own equity instruments |
text |
IFRS 13.93 gDisclosure |
Description of group within entity that
decides entity's valuation policies and procedures, entity's own equity
instruments |
text |
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,
entity's own equity instruments |
text |
IFRS 13.IE65 a (ii)Example,
IFRS 13.93 gExample |
Description of internal reporting
procedures for discussing and assessing fair value measurements, entity's
own equity instruments |
text |
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 |
text |
IFRS 13.IE65 bExample,
IFRS 13.93 gExample |
Description of process for analysing
changes in fair value measurements, entity's own equity
instruments |
text |
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, entity's own equity
instruments |
text |
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 |
text |
IFRS 13.93 gExample,
IFRS 13.IE65 eExample |
Description of sensitivity of fair value
measurement to changes in unobservable inputs, entity's own equity
instruments |
text |
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 |
text |
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 |
text |
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 |
X duration, credit |
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 |
X duration, credit |
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 |
X duration, debit |
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 |
text |
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] |
text block |
IFRS 13.94Disclosure |
Description of nature of class of
entity's own equity instruments measured at fair value |
text |
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 |
text |
IFRS 13.IE64 bExample,
IFRS 13.92Example |
Disclosure of significant unobservable
inputs used in fair value measurement of assets [text block] |
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] |
table |
IFRS 13.93 dDisclosure |
Measurement [axis] |
axis |
IFRS 13.93 aDisclosure,
IAS 40.32ADisclosure,
IAS 41.50Disclosure |
Aggregated measurement [member] |
member [default] |
IFRS 13.93 aDisclosure,
IAS 41.50Disclosure,
IAS 40.32ADisclosure |
At fair value [member] |
member |
IAS 41.50Disclosure,
IAS 40.32ADisclosure,
IFRS 13.93 aDisclosure |
Recurring fair value measurement
[member] |
member |
IFRS 13.93 aDisclosure |
Non-recurring fair value measurement
[member] |
member |
IFRS 13.93 aDisclosure |
Not measured at fair value in statement
of financial position but for which fair value is disclosed
[member] |
member |
IFRS 13.97Disclosure |
Classes of assets [axis] |
axis |
Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 36.126Disclosure,
IFRS 13.93Disclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IAS 36.130 d (ii)Disclosure |
Assets [member] |
member [default] |
IAS 36.126Disclosure, Expiry date
2019-01-01 IAS 17.31 aDisclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IFRS 13.93Disclosure |
Trading equity securities
[member] |
member |
IFRS 13.94Example,
IFRS 13.IE60Example |
Other equity securities
[member] |
member |
IFRS 13.94Example,
IFRS 13.IE60Example |
Debt securities [member] |
member |
IFRS 13.94Example,
IFRS 13.IE60Example |
Hedge fund investments [member] |
member |
IFRS 13.94Example,
IFRS 13.IE60Example |
Derivatives [member] |
member |
IFRS 13.94Example,
IFRS 13.IE60Example, IFRS 7.6Example,
IFRS 7.IG40BExample |
Investment property [member] |
member |
IAS 1.112 cCommon practice,
IFRS 13.94Example, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IFRS 13.IE60Example |
Non-current assets held for sale
[member] |
member |
IFRS 13.IE60Example,
IFRS 5.38Common practice,
IFRS 13.94Example |
Valuation techniques used in fair value
measurement [axis] |
axis |
IFRS 13.93 dDisclosure |
Valuation techniques [member] |
member [default] |
IFRS 13.93 dDisclosure |
Market approach [member] |
member |
IFRS 13.62Example |
Market comparable companies
[member] |
member |
IFRS 13.B5Example,
IFRS 13.IE63Example |
Market comparable prices
[member] |
member |
IFRS 13.B5Example,
IFRS 13.IE63Example |
Matrix pricing [member] |
member |
IFRS 13.B7Example |
Consensus pricing [member] |
member |
IFRS 13.IE63Example,
IFRS 13.B5Example |
Cost approach [member] |
member |
IFRS 13.62Example |
Income approach [member] |
member |
IFRS 13.62Example |
Discounted cash flow [member] |
member |
IFRS 13.IE63Example,
IFRS 13.B11 aExample |
Option pricing model [member] |
member |
IFRS 13.IE63Example,
IFRS 13.B11 bExample |
Multi-period excess earnings method
[member] |
member |
IFRS 13.B11 cExample |
Range [axis] |
axis |
IFRS 14.33 bDisclosure,
IFRS 7.7Common practice,
IFRS 13.B6Example, IFRS 13.IE63Example,
IFRS 2.45 dDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure |
Ranges [member] |
member [default] |
IFRS 7.7Common practice,
IFRS 2.45 dDisclosure,
IFRS 13.B6Example,
IFRS 14.33 bDisclosure,
IFRS 13.IE63Example, Effective
2021-01-01 IFRS 17.120Disclosure |
Bottom of range [member] |
member |
IFRS 7.7Common practice,
Effective 2021-01-01 IFRS 17.120Disclosure,
IFRS 13.IE63Example,
IFRS 14.33 bDisclosure,
IFRS 2.45 dDisclosure,
IFRS 13.B6Example |
Weighted average [member] |
member |
IFRS 13.IE63Example,
IFRS 14.33 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 13.B6Example, IFRS 7.7Common
practice |
Top of range [member] |
member |
IFRS 14.33 bDisclosure,
IFRS 13.B6Example, IFRS 7.7Common
practice, IFRS 13.IE63Example, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 2.45 dDisclosure |
Disclosure of significant unobservable
inputs used in fair value measurement of assets [line items] |
line items | |
Interest rate, significant unobservable
inputs, assets |
X.XX |
IFRS 13.B36 aExample |
Historical volatility for shares,
significant unobservable inputs, assets |
X.XX |
IFRS 13.B36 bExample |
Adjustment to mid-market consensus price,
significant unobservable inputs, assets |
X.XX |
IFRS 13.B36 cExample |
Current estimate of future cash outflows
to be paid to fulfil obligation, significant unobservable inputs,
assets |
X duration |
IFRS 13.B36 dExample |
Financial forecast of profit or loss for
cash-generating unit, significant unobservable inputs, assets |
X duration |
IFRS 13.B36 eExample |
Financial forecast of cash flows for
cash-generating unit, significant unobservable inputs, assets |
X duration |
IFRS 13.B36 eExample |
Weighted average cost of capital,
significant unobservable inputs, assets |
X.XX |
IFRS 13.IE63Example,
IFRS 13.93 dExample |
Revenue multiple, significant
unobservable inputs, assets |
X.XX |
IFRS 13.IE63Example,
IFRS 13.93 dExample |
Constant prepayment rate, significant
unobservable inputs, assets |
X.XX |
IFRS 13.93 dExample,
IFRS 13.IE63Example |
Probability of default, significant
unobservable inputs, assets |
X.XX |
IFRS 13.93 dExample,
IFRS 13.IE63Example |
Disclosure of significant unobservable
inputs used in fair value measurement of liabilities [text block] |
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] |
table |
IFRS 13.93 dDisclosure |
Measurement [axis] |
axis |
IFRS 13.93 aDisclosure,
IAS 40.32ADisclosure,
IAS 41.50Disclosure |
Aggregated measurement [member] |
member [default] |
IFRS 13.93 aDisclosure,
IAS 41.50Disclosure,
IAS 40.32ADisclosure |
At fair value [member] |
member |
IAS 41.50Disclosure,
IAS 40.32ADisclosure,
IFRS 13.93 aDisclosure |
Recurring fair value measurement
[member] |
member |
IFRS 13.93 aDisclosure |
Non-recurring fair value measurement
[member] |
member |
IFRS 13.93 aDisclosure |
Not measured at fair value in statement
of financial position but for which fair value is disclosed
[member] |
member |
IFRS 13.97Disclosure |
Classes of liabilities [axis] |
axis |
IFRS 13.93Disclosure |
Liabilities [member] |
member [default] |
IFRS 13.93Disclosure |
Valuation techniques used in fair value
measurement [axis] |
axis |
IFRS 13.93 dDisclosure |
Valuation techniques [member] |
member [default] |
IFRS 13.93 dDisclosure |
Market approach [member] |
member |
IFRS 13.62Example |
Market comparable companies
[member] |
member |
IFRS 13.B5Example,
IFRS 13.IE63Example |
Market comparable prices
[member] |
member |
IFRS 13.B5Example,
IFRS 13.IE63Example |
Matrix pricing [member] |
member |
IFRS 13.B7Example |
Consensus pricing [member] |
member |
IFRS 13.IE63Example,
IFRS 13.B5Example |
Cost approach [member] |
member |
IFRS 13.62Example |
Income approach [member] |
member |
IFRS 13.62Example |
Discounted cash flow [member] |
member |
IFRS 13.IE63Example,
IFRS 13.B11 aExample |
Option pricing model [member] |
member |
IFRS 13.IE63Example,
IFRS 13.B11 bExample |
Multi-period excess earnings method
[member] |
member |
IFRS 13.B11 cExample |
Range [axis] |
axis |
IFRS 14.33 bDisclosure,
IFRS 7.7Common practice,
IFRS 13.B6Example, IFRS 13.IE63Example,
IFRS 2.45 dDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure |
Ranges [member] |
member [default] |
IFRS 7.7Common practice,
IFRS 2.45 dDisclosure,
IFRS 13.B6Example,
IFRS 14.33 bDisclosure,
IFRS 13.IE63Example, Effective
2021-01-01 IFRS 17.120Disclosure |
Bottom of range [member] |
member |
IFRS 7.7Common practice,
Effective 2021-01-01 IFRS 17.120Disclosure,
IFRS 13.IE63Example,
IFRS 14.33 bDisclosure,
IFRS 2.45 dDisclosure,
IFRS 13.B6Example |
Weighted average [member] |
member |
IFRS 13.IE63Example,
IFRS 14.33 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 13.B6Example, IFRS 7.7Common
practice |
Top of range [member] |
member |
IFRS 14.33 bDisclosure,
IFRS 13.B6Example, IFRS 7.7Common
practice, IFRS 13.IE63Example, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 2.45 dDisclosure |
Disclosure of significant unobservable
inputs used in fair value measurement of liabilities [line items] |
line items | |
Interest rate, significant unobservable
inputs, liabilities |
X.XX |
IFRS 13.B36 aExample |
Historical volatility for shares,
significant unobservable inputs, liabilities |
X.XX |
IFRS 13.B36 bExample |
Adjustment to mid-market consensus price,
significant unobservable inputs, liabilities |
X.XX |
IFRS 13.B36 cExample |
Current estimate of future cash outflows
to be paid to fulfil obligation, significant unobservable inputs,
liabilities |
X duration |
IFRS 13.B36 dExample |
Financial forecast of profit or loss for
cash-generating unit, significant unobservable inputs,
liabilities |
X duration |
IFRS 13.B36 eExample |
Financial forecast of cash flows for
cash-generating unit, significant unobservable inputs,
liabilities |
X duration |
IFRS 13.B36 eExample |
Weighted average cost of capital,
significant unobservable inputs, liabilities |
X.XX |
IFRS 13.IE63Example,
IFRS 13.93 dExample |
Revenue multiple, significant
unobservable inputs, liabilities |
X.XX |
IFRS 13.IE63Example,
IFRS 13.93 dExample |
Constant prepayment rate, significant
unobservable inputs, liabilities |
X.XX |
IFRS 13.IE63Example,
IFRS 13.93 dExample |
Probability of default, significant
unobservable inputs, liabilities |
X.XX |
IFRS 13.IE63Example,
IFRS 13.93 dExample |
Disclosure of significant unobservable
inputs used in fair value measurement of equity [text block] |
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] |
table |
IFRS 13.93 dDisclosure |
Measurement [axis] |
axis |
IFRS 13.93 aDisclosure,
IAS 40.32ADisclosure,
IAS 41.50Disclosure |
Aggregated measurement [member] |
member [default] |
IFRS 13.93 aDisclosure,
IAS 41.50Disclosure,
IAS 40.32ADisclosure |
At fair value [member] |
member |
IAS 41.50Disclosure,
IAS 40.32ADisclosure,
IFRS 13.93 aDisclosure |
Recurring fair value measurement
[member] |
member |
IFRS 13.93 aDisclosure |
Non-recurring fair value measurement
[member] |
member |
IFRS 13.93 aDisclosure |
Not measured at fair value in statement
of financial position but for which fair value is disclosed
[member] |
member |
IFRS 13.97Disclosure |
Classes of entity's own equity
instruments [axis] |
axis |
IFRS 13.93Disclosure |
Entity's own equity instruments
[member] |
member [default] |
IFRS 13.93Disclosure |
Valuation techniques used in fair value
measurement [axis] |
axis |
IFRS 13.93 dDisclosure |
Valuation techniques [member] |
member [default] |
IFRS 13.93 dDisclosure |
Market approach [member] |
member |
IFRS 13.62Example |
Market comparable companies
[member] |
member |
IFRS 13.B5Example,
IFRS 13.IE63Example |
Market comparable prices
[member] |
member |
IFRS 13.B5Example,
IFRS 13.IE63Example |
Matrix pricing [member] |
member |
IFRS 13.B7Example |
Consensus pricing [member] |
member |
IFRS 13.IE63Example,
IFRS 13.B5Example |
Cost approach [member] |
member |
IFRS 13.62Example |
Income approach [member] |
member |
IFRS 13.62Example |
Discounted cash flow [member] |
member |
IFRS 13.IE63Example,
IFRS 13.B11 aExample |
Option pricing model [member] |
member |
IFRS 13.IE63Example,
IFRS 13.B11 bExample |
Multi-period excess earnings method
[member] |
member |
IFRS 13.B11 cExample |
Range [axis] |
axis |
IFRS 14.33 bDisclosure,
IFRS 7.7Common practice,
IFRS 13.B6Example, IFRS 13.IE63Example,
IFRS 2.45 dDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure |
Ranges [member] |
member [default] |
IFRS 7.7Common practice,
IFRS 2.45 dDisclosure,
IFRS 13.B6Example,
IFRS 14.33 bDisclosure,
IFRS 13.IE63Example, Effective
2021-01-01 IFRS 17.120Disclosure |
Bottom of range [member] |
member |
IFRS 7.7Common practice,
Effective 2021-01-01 IFRS 17.120Disclosure,
IFRS 13.IE63Example,
IFRS 14.33 bDisclosure,
IFRS 2.45 dDisclosure,
IFRS 13.B6Example |
Weighted average [member] |
member |
IFRS 13.IE63Example,
IFRS 14.33 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 13.B6Example, IFRS 7.7Common
practice |
Top of range [member] |
member |
IFRS 14.33 bDisclosure,
IFRS 13.B6Example, IFRS 7.7Common
practice, IFRS 13.IE63Example, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 2.45 dDisclosure |
Disclosure of significant unobservable
inputs used in fair value measurement of equity [line items] |
line items | |
Interest rate, significant unobservable
inputs, entity's own equity instruments |
X.XX |
IFRS 13.B36 aExample |
Historical volatility for shares,
significant unobservable inputs, entity's own equity instruments |
X.XX |
IFRS 13.B36 bExample |
Adjustment to mid-market consensus price,
significant unobservable inputs, entity's own equity instruments |
X.XX |
IFRS 13.B36 cExample |
Current estimate of future cash outflows
to be paid to fulfil obligation, significant unobservable inputs, entity's
own equity instruments |
X duration |
IFRS 13.B36 dExample |
Financial forecast of profit or loss for
cash-generating unit, significant unobservable inputs, entity's own equity
instruments |
X duration |
IFRS 13.B36 eExample |
Financial forecast of cash flows for
cash-generating unit, significant unobservable inputs, entity's own equity
instruments |
X duration |
IFRS 13.B36 eExample |
Weighted average cost of capital,
significant unobservable inputs, entity's own equity instruments |
X.XX |
IFRS 13.93 dExample,
IFRS 13.IE63Example |
Revenue multiple, significant
unobservable inputs, entity's own equity instruments |
X.XX |
IFRS 13.IE63Example,
IFRS 13.93 dExample |
Constant prepayment rate, significant
unobservable inputs, entity's own equity instruments |
X.XX |
IFRS 13.IE63Example,
IFRS 13.93 dExample |
Probability of default, significant
unobservable inputs, entity's own equity instruments |
X.XX |
IFRS 13.IE63Example,
IFRS 13.93 dExample |
Disclosure of liabilities measured at
fair value and issued with inseparable third-party credit enhancement
[text block] |
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] |
table |
IFRS 13.98Disclosure |
Liabilities measured at fair value and
issued with inseparable third-party credit enhancement [axis] |
axis |
IFRS 13.98Disclosure |
Liabilities measured at fair value and
issued with inseparable third-party credit enhancement [member] |
member [default] |
IFRS 13.98Disclosure |
Disclosure of liabilities measured at
fair value and issued with inseparable third-party credit enhancement
[line items] |
line items | |
Description of existence of third-party
credit enhancement |
text |
IFRS 13.98Disclosure |
Description of whether third-party credit
enhancement is reflected in fair value measurement |
text |
IFRS 13.98Disclosure |
[823180]
Notes - Intangible assets |
||
Disclosure of intangible assets [text
block] |
text block |
IAS 38 - DisclosureDisclosure |
Disclosure of detailed information about
intangible assets [text block] |
text block |
IAS 38.118Disclosure |
Disclosure of detailed information about
intangible assets [abstract] |
||
Disclosure of detailed information about
intangible assets [table] |
table |
IAS 38.118Disclosure |
Classes of intangible assets other than
goodwill [axis] |
axis |
IAS 38.118Disclosure |
Intangible assets other than goodwill
[member] |
member [default] |
Effective
2019-01-01 IFRS 16.53Example, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 36.127Example,
IAS 38.118Disclosure |
Brand names [member] |
member |
IAS 38.119 aExample |
Intangible exploration and evaluation
assets [member] |
member |
IFRS 6.25Disclosure |
Mastheads and publishing titles
[member] |
member |
IAS 38.119 bExample |
Computer software [member] |
member |
IAS 38.119 cExample |
Licences and franchises
[member] |
member |
IAS 38.119 dExample |
Licences [member] |
member |
IAS 38.119Common
practice |
GSM licences [member] |
member |
IAS 38.119Common
practice |
UMTS licences [member] |
member |
IAS 38.119Common
practice |
LTE licences [member] |
member |
IAS 38.119Common
practice |
Gaming licences [member] |
member |
IAS 38.119Common
practice |
Franchises [member] |
member |
IAS 38.119Common
practice |
Copyrights, patents and other industrial
property rights, service and operating rights [member] |
member |
IAS 38.119 eExample |
Airport landing rights [member] |
member |
IAS 38.119Common
practice |
Mining rights [member] |
member |
IAS 38.119Common
practice |
Broadcasting rights [member] |
member |
IAS 38.119Common
practice |
Service concession rights
[member] |
member |
IAS 38.119Common
practice |
Recipes, formulae, models, designs and
prototypes [member] |
member |
IAS 38.119 fExample |
Customer-related intangible assets
[member] |
member |
IAS 38.119Common
practice |
Value of business acquired
[member] |
member |
IAS 38.119Common
practice |
Capitalised development expenditure
[member] |
member |
IAS 38.119Common
practice |
Intangible assets under development
[member] |
member |
IAS 38.119 gExample |
Technology-based intangible assets
[member] |
member |
IAS 38.119Common
practice |
Other intangible assets
[member] |
member |
IAS 38.119Common
practice |
Methods of generation [axis] |
axis |
IAS 38.118Disclosure |
Methods of generation [member] |
member [default] |
IAS 38.118Disclosure |
Internally generated [member] |
member |
IAS 38.118Disclosure |
Not internally generated
[member] |
member |
IAS 38.118Disclosure |
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis] |
axis |
IAS 40.76Disclosure,
IAS 40.79 dDisclosure,
IAS 16.73 eDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure, |
Carrying amount [member] |
member [default] |
|
Gross carrying amount [member] |
member |
Expiry date
2019-01-01 IAS 17.32Disclosure, |
Accumulated depreciation, amortisation
and impairment [member] |
member |
Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 dDisclosure,
IAS 41.54 fDisclosure,
IAS 40.79 cDisclosure,
IAS 38.118 cDisclosure,
IAS 16.75 bDisclosure |
Accumulated depreciation and
amortisation [member] |
member |
IAS 16.75 bDisclosure,
IAS 38.118 cCommon practice,
IAS 41.54 fCommon practice, Expiry date
2019-01-01 IAS 17.32Common practice,
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice |
Accumulated impairment [member] |
member |
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice, |
Disclosure of detailed information about
intangible assets [line items] |
line items | |
Description of line item(s) in statement
of comprehensive income in which amortisation of intangible assets is
included |
text |
IAS 38.118 dDisclosure |
Amortisation method, intangible assets
other than goodwill |
text |
IAS 38.118 bDisclosure |
Useful lives or amortisation rates,
intangible assets other than goodwill |
text |
IAS 38.118 aDisclosure |
Effective dates of revaluation,
intangible assets other than goodwill |
text |
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 |
X instant, debit |
IAS 1.54 cDisclosure,
IAS 38.118 eDisclosure |
Changes in intangible assets other than
goodwill [abstract] |
||
Additions other than through business
combinations, intangible assets other than goodwill |
X duration, debit |
IAS 38.118 e (i)Disclosure |
Acquisitions through business
combinations, intangible assets other than goodwill |
X duration, debit |
IAS 38.118 e (i)Disclosure |
Increase (decrease) through net exchange
differences, intangible assets other than goodwill |
X duration, debit |
IAS 38.118 e (vii)Disclosure |
Amortisation, intangible assets other
than goodwill |
(X) duration |
IAS 38.118 e (vi)Disclosure |
Impairment loss recognised in profit or
loss, intangible assets other than goodwill |
(X) duration |
IAS 38.118 e (iv)Disclosure |
Reversal of impairment loss recognised
in profit or loss, intangible assets other than goodwill |
X duration |
IAS 38.118 e (v)Disclosure |
Revaluation increase (decrease),
intangible assets other than goodwill |
X duration, debit |
IAS 38.118 e (iii)Disclosure |
Impairment loss recognised in other
comprehensive income, intangible assets other than goodwill |
(X) duration |
IAS 38.118 e (iii)Disclosure |
Reversal of impairment loss recognised
in other comprehensive income, intangible assets other than
goodwill |
X duration |
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 |
X duration, debit |
IAS 38.118 eCommon
practice |
Increase (decrease) through other
changes, intangible assets other than goodwill |
X duration, debit |
IAS 38.118 e (viii)Disclosure |
Total increase (decrease) through
transfers and other changes, intangible assets other than
goodwill |
X duration, debit |
IAS 38.118 eCommon
practice |
Disposals and retirements, intangible
assets other than goodwill [abstract] |
||
Disposals, intangible assets other than
goodwill |
(X) duration, credit |
IAS 38.118 e (ii)Disclosure |
Retirements, intangible assets other
than goodwill |
(X) duration, credit |
IAS 38.118 eCommon
practice |
Total disposals and retirements,
intangible assets other than goodwill |
(X) duration, credit |
IAS 38.118 eCommon
practice |
Decrease through classified as held for
sale, intangible assets other than goodwill |
(X) duration, credit |
IAS 38.118 e (ii)Disclosure |
Decrease through loss of control of
subsidiary, intangible assets other than goodwill |
(X) duration, credit |
IAS 38.118 eCommon
practice |
Total increase (decrease) in intangible
assets other than goodwill |
X duration, debit |
IAS 38.118 eDisclosure |
Intangible assets other than goodwill at
end of period |
X instant, debit |
IAS 1.54 cDisclosure,
IAS 38.118 eDisclosure |
Revaluation of intangible assets
[abstract] |
||
Intangible assets other than goodwill,
revalued assets |
X instant, debit |
IAS 38.124 a (ii)Disclosure |
Intangible assets other than goodwill,
revalued assets, at cost |
X instant, debit |
IAS 38.124 a (iii)Disclosure |
Intangible assets other than goodwill,
revaluation surplus |
X instant, credit |
IAS 38.124 bDisclosure |
Disclosure of intangible assets with
indefinite useful life [text block] |
text block |
IAS 38.122 aDisclosure |
Disclosure of intangible assets with
indefinite useful life [abstract] |
||
Disclosure of intangible assets with
indefinite useful life [table] |
table |
IAS 38.122 aDisclosure |
Intangible assets with indefinite useful
life [axis] |
axis |
IAS 38.122 aDisclosure |
Intangible assets with indefinite useful
life [member] |
member [default] |
IAS 38.122 aDisclosure |
Disclosure of intangible assets with
indefinite useful life [line items] |
line items | |
Intangible assets with indefinite useful
life |
X instant, debit |
IAS 36.135 bDisclosure,
IAS 38.122 aDisclosure,
IAS 36.134 bDisclosure |
Description of intangible assets with
indefinite useful life supporting assessment of indefinite useful
life |
text |
IAS 38.122 aDisclosure |
Disclosure of intangible assets material
to entity [text block] |
text block |
IAS 38.122 bDisclosure |
Disclosure of intangible assets material
to entity [abstract] |
||
Disclosure of intangible assets material
to entity [table] |
table |
IAS 38.122 bDisclosure |
Intangible assets material to entity
[axis] |
axis |
IAS 38.122 bDisclosure |
Intangible assets material to entity
[member] |
member [default] |
IAS 38.122 bDisclosure |
Disclosure of intangible assets material
to entity [line items] |
line items | |
Description of intangible assets material
to entity |
text |
IAS 38.122 bDisclosure |
Intangible assets material to
entity |
X instant, debit |
IAS 38.122 bDisclosure |
Remaining amortisation period of
intangible assets material to entity |
X.XX |
IAS 38.122 bDisclosure |
Intangible assets acquired by way of
government grant, fair value initially recognised |
X instant, debit |
IAS 38.122 c (i)Disclosure |
Intangible assets acquired by way of
government grant |
X instant, debit |
IAS 38.122 c (ii)Disclosure |
Explanation of assets acquired by way of
government grant and initially recognised at fair value |
text |
IAS 38.122 c (iii)Disclosure |
Intangible assets whose title is
restricted |
X instant, debit |
IAS 38.122 dDisclosure |
Intangible assets pledged as security for
liabilities |
X instant, debit |
IAS 38.122 dDisclosure |
Contractual commitments for acquisition
of intangible assets |
X instant, credit |
IAS 38.122 eDisclosure |
Description of fully amortised intangible
assets |
text |
IAS 38.128 aExample |
Description of significant intangible
assets controlled by entity but not recognised |
text |
IAS 38.128 bExample |
Explanation of restrictions on
distribution of revaluation surplus for intangible assets |
text |
IAS 38.124 bDisclosure |
Research and development expense |
X duration, debit |
IAS 38.126Disclosure |
Disclosure of reconciliation of changes
in intangible assets and goodwill [text block] |
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] |
table |
IAS 38.118Common
practice |
Classes of intangible assets and goodwill
[axis] |
axis |
IAS 38.118Common
practice |
Intangible assets and goodwill
[member] |
member [default] |
IAS 38.118Common
practice |
Intangible assets other than goodwill
[member] |
member [default] |
Effective
2019-01-01 IFRS 16.53Example, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 36.127Example,
IAS 38.118Disclosure |
Brand names [member] |
member |
IAS 38.119 aExample |
Intangible exploration and evaluation
assets [member] |
member |
IFRS 6.25Disclosure |
Mastheads and publishing titles
[member] |
member |
IAS 38.119 bExample |
Computer software [member] |
member |
IAS 38.119 cExample |
Licences and franchises
[member] |
member |
IAS 38.119 dExample |
Licences [member] |
member |
IAS 38.119Common
practice |
GSM licences [member] |
member |
IAS 38.119Common
practice |
UMTS licences [member] |
member |
IAS 38.119Common
practice |
LTE licences [member] |
member |
IAS 38.119Common
practice |
Gaming licences [member] |
member |
IAS 38.119Common
practice |
Franchises [member] |
member |
IAS 38.119Common
practice |
Copyrights, patents and other industrial
property rights, service and operating rights [member] |
member |
IAS 38.119 eExample |
Airport landing rights [member] |
member |
IAS 38.119Common
practice |
Mining rights [member] |
member |
IAS 38.119Common
practice |
Broadcasting rights [member] |
member |
IAS 38.119Common
practice |
Service concession rights
[member] |
member |
IAS 38.119Common
practice |
Recipes, formulae, models, designs and
prototypes [member] |
member |
IAS 38.119 fExample |
Customer-related intangible assets
[member] |
member |
IAS 38.119Common
practice |
Value of business acquired
[member] |
member |
IAS 38.119Common
practice |
Capitalised development expenditure
[member] |
member |
IAS 38.119Common
practice |
Intangible assets under development
[member] |
member |
IAS 38.119 gExample |
Technology-based intangible assets
[member] |
member |
IAS 38.119Common
practice |
Other intangible assets
[member] |
member |
IAS 38.119Common
practice |
Goodwill [member] |
member |
IAS 36.127Example |
Methods of generation [axis] |
axis |
IAS 38.118Disclosure |
Methods of generation [member] |
member [default] |
IAS 38.118Disclosure |
Internally generated [member] |
member |
IAS 38.118Disclosure |
Not internally generated
[member] |
member |
IAS 38.118Disclosure |
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis] |
axis |
IAS 40.76Disclosure,
IAS 40.79 dDisclosure,
IAS 16.73 eDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure, |
Carrying amount [member] |
member [default] |
|
Gross carrying amount [member] |
member |
Expiry date
2019-01-01 IAS 17.32Disclosure, |
Accumulated depreciation, amortisation
and impairment [member] |
member |
Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 dDisclosure,
IAS 41.54 fDisclosure,
IAS 40.79 cDisclosure,
IAS 38.118 cDisclosure,
IAS 16.75 bDisclosure |
Accumulated depreciation and
amortisation [member] |
member |
IAS 16.75 bDisclosure,
IAS 38.118 cCommon practice,
IAS 41.54 fCommon practice, Expiry date
2019-01-01 IAS 17.32Common practice,
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice |
Accumulated impairment [member] |
member |
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice, |
Disclosure of reconciliation of changes
in intangible assets and goodwill [line items] |
line items | |
Reconciliation of changes in intangible
assets and goodwill [abstract] |
||
Intangible assets and goodwill at
beginning of period |
X instant, debit |
IAS 1.55Common
practice |
Changes in intangible assets and
goodwill [abstract] |
||
Additions other than through business
combinations, intangible assets other than goodwill |
X duration, debit |
IAS 38.118 e (i)Disclosure |
Acquisitions through business
combinations, intangible assets and goodwill |
X duration, debit |
IAS 38.118 e (i)Common
practice |
Increase (decrease) through net exchange
differences, intangible assets and goodwill |
X duration, debit |
IAS 38.118 e (vii)Common
practice |
Amortisation, intangible assets other
than goodwill |
(X) duration |
IAS 38.118 e (vi)Disclosure |
Impairment loss recognised in profit or
loss, intangible assets and goodwill |
(X) duration |
IAS 38.118 e (iv)Common
practice |
Reversal of impairment loss recognised
in profit or loss, intangible assets other than goodwill |
X duration |
IAS 38.118 e (v)Disclosure |
Revaluation increase (decrease),
intangible assets other than goodwill |
X duration, debit |
IAS 38.118 e (iii)Disclosure |
Impairment loss recognised in other
comprehensive income, intangible assets other than goodwill |
(X) duration |
IAS 38.118 e (iii)Disclosure |
Reversal of impairment loss recognised
in other comprehensive income, intangible assets other than
goodwill |
X duration |
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 |
X duration, debit |
IAS 38.118 eCommon
practice |
Increase (decrease) through other
changes, intangible assets and goodwill |
X duration, debit |
IAS 38.118 e (viii)Common
practice |
Total increase (decrease) through
transfers and other changes, intangible assets and goodwill |
X duration, debit |
IAS 38.118 eCommon
practice |
Disposals and retirements, intangible
assets and goodwill [abstract] |
||
Disposals, intangible assets and
goodwill |
(X) duration, credit |
IAS 38.118 e (ii)Common
practice |
Retirements, intangible assets and
goodwill |
(X) duration, credit |
IAS 38.118 eCommon
practice |
Total disposals and retirements,
intangible assets and goodwill |
(X) duration, credit |
IAS 38.118 eCommon
practice |
Decrease through classified as held for
sale, intangible assets and goodwill |
(X) duration, credit |
IAS 38.118 e (ii)Common
practice |
Decrease through loss of control of
subsidiary, intangible assets and goodwill |
(X) duration, credit |
IAS 38.118 eCommon
practice |
Subsequent recognition of deferred tax
assets, goodwill |
(X) duration, credit |
IFRS 3.B67 d (iii)Disclosure |
Total increase (decrease) in intangible
assets and goodwill |
X duration, debit |
IAS 38.118 eCommon
practice |
Intangible assets and goodwill at end of
period |
X instant, debit |
IAS 1.55Common
practice |
Identification of unadjusted comparative
information |
text |
IAS 27.18IDisclosure,
IFRS 10.C6BDisclosure,
|
Statement that unadjusted comparative
information has been prepared on different basis |
text |
IAS 27.18IDisclosure,
|
Explanation of basis of preparation of
unadjusted comparative information |
text |
Effective
2021-01-01 IFRS 17.C27Disclosure,
|
[824180]
Notes - Agriculture |
||
Disclosure of biological assets,
agriculture produce at point of harvest and government grants related to
biological assets [text block] |
text block |
IAS 41 - DisclosureDisclosure |
Gains (losses) on initial recognition of
biological assets and agricultural produce for current period |
X duration, credit |
IAS 41.40Disclosure |
Gains (losses) on change in fair value
less costs to sell of biological assets for current period |
X duration, credit |
IAS 41.40Disclosure |
Disclosure of detailed information about
biological assets [text block] |
text block |
IAS 41.43Example |
Disclosure of detailed information about
biological assets [abstract] |
||
Disclosure of detailed information about
biological assets [table] |
table |
IAS 41.43Example |
Biological assets by group
[axis] |
axis |
IAS 41.41Disclosure |
Biological assets, group
[member] |
member [default] |
IAS 41.41Disclosure |
Living animals [member] |
member |
IAS 41.41Common
practice |
Plants [member] |
member |
IAS 41.41Common
practice |
Biological assets by type [axis] |
axis |
IAS 41.43Example |
Biological assets, type
[member] |
member [default] |
IAS 41.43Example |
Consumable biological assets
[member] |
member |
IAS 41.43Example |
Bearer biological assets
[member] |
member |
IAS 41.43Example |
Biological assets by age [axis] |
axis |
IAS 41.43Example |
Biological assets, age [member] |
member [default] |
IAS 41.43Example |
Mature biological assets
[member] |
member |
IAS 41.43Example |
Immature biological assets
[member] |
member |
IAS 41.43Example |
Disclosure of detailed information about
biological assets [line items] |
line items | |
Description of biological assets |
text |
IAS 41.41Disclosure |
Biological assets |
X instant, debit |
IAS 1.54 fDisclosure,
IAS 41.43Example,
IAS 41.50Disclosure |
Description of nature of activities of
biological assets |
text |
IAS 41.46 aDisclosure |
Area of land used for
agriculture |
IAS 41.46 b (i)Common
practice | |
Number of living animals |
X.XX |
IAS 41.46 b (i)Common
practice |
Disclosure of information about
agricultural produce [text block] |
text block |
IAS 41.46 b (ii)Disclosure |
Disclosure of information about
agricultural produce [abstract] |
||
Disclosure of information about
agricultural produce [table] |
table |
IAS 41.46 b (ii)Disclosure |
Agricultural produce by group
[axis] |
axis |
IAS 41.46 b (ii)Common
practice |
Agricultural produce, group
[member] |
member [default] |
IAS 41.46 b (ii)Common
practice |
Disclosure of information about
agricultural produce [line items] |
line items | |
Output of agricultural produce |
X.XX |
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 |
text |
IAS 41.46 bDisclosure |
Biological assets whose title is
restricted |
X instant, debit |
IAS 41.49 aDisclosure |
Biological assets pledged as security for
liabilities |
X instant, debit |
IAS 41.49 aDisclosure |
Commitments for development or
acquisition of biological assets |
X instant, credit |
IAS 41.49 bDisclosure |
Description of financial risk management
related to agricultural activity |
text |
IAS 41.49 cDisclosure |
Disclosure of reconciliation of changes
in biological assets [text block] |
text block |
IAS 41.50Disclosure |
Disclosure of reconciliation of changes
in biological assets [abstract] |
||
Disclosure of reconciliation of changes
in biological assets [table] |
table |
IAS 41.50Disclosure |
Measurement [axis] |
axis |
IFRS 13.93 aDisclosure,
IAS 40.32ADisclosure,
IAS 41.50Disclosure |
Aggregated measurement [member] |
member [default] |
IFRS 13.93 aDisclosure,
IAS 41.50Disclosure,
IAS 40.32ADisclosure |
At fair value [member] |
member |
IAS 41.50Disclosure,
IAS 40.32ADisclosure,
IFRS 13.93 aDisclosure |
At cost [member] |
member |
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IAS 41.55Disclosure |
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis] |
axis |
IAS 40.76Disclosure,
IAS 40.79 dDisclosure,
IAS 16.73 eDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure, |
Carrying amount [member] |
member [default] |
|
Gross carrying amount [member] |
member |
Expiry date
2019-01-01 IAS 17.32Disclosure, |
Accumulated depreciation, amortisation
and impairment [member] |
member |
Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 dDisclosure,
IAS 41.54 fDisclosure,
IAS 40.79 cDisclosure,
IAS 38.118 cDisclosure,
IAS 16.75 bDisclosure |
Accumulated depreciation and
amortisation [member] |
member |
IAS 16.75 bDisclosure,
IAS 38.118 cCommon practice,
IAS 41.54 fCommon practice, Expiry date
2019-01-01 IAS 17.32Common practice,
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice |
Accumulated impairment [member] |
member |
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice, |
Biological assets [axis] |
axis |
IAS 41.50Common
practice |
Biological assets [member] |
member [default] |
IAS 41.50Common practice, Expiry
date
2019-01-01 IAS 17.31 aDisclosure |
Current biological assets
[member] |
member |
IAS 41.50Common
practice |
Non-current biological assets
[member] |
member |
IAS 41.50Common
practice |
Disclosure of reconciliation of changes
in biological assets [line items] |
line items | |
Reconciliation of changes in biological
assets [abstract] |
||
Biological assets at beginning of
period |
X instant, debit |
IAS 1.54 fDisclosure,
IAS 41.43Example,
IAS 41.50Disclosure |
Changes in biological assets
[abstract] |
||
Additions other than through business
combinations, biological assets [abstract] |
||
Additions from subsequent expenditure
recognised as asset, biological assets |
X duration, debit |
IAS 41.50Common
practice |
Additions from purchases, biological
assets |
X duration, debit |
IAS 41.50 bDisclosure |
Total additions other than through
business combinations, biological assets |
X duration, debit |
IAS 41.50Common
practice |
Acquisitions through business
combinations, biological assets |
X duration, debit |
IAS 41.50 eDisclosure |
Increase (decrease) through net exchange
differences, biological assets |
X duration, debit |
IAS 41.50 fDisclosure |
Depreciation, biological assets |
(X) duration |
IAS 41.55 cDisclosure |
Impairment loss recognised in profit or
loss, biological assets |
(X) duration |
IAS 41.55 aDisclosure |
Reversal of impairment loss recognised
in profit or loss, biological assets |
X duration |
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 |
X duration |
IAS 41 - Example 1 XYZ Dairy
LtdExample, IAS 41.51Example |
Gains (losses) on fair value adjustment
attributable to price changes, biological assets |
X duration |
IAS 41.51Example,
IAS 41 - Example 1 XYZ Dairy
LtdExample |
Total gains (losses) on fair value
adjustment, biological assets |
X duration |
IAS 41.50 aDisclosure |
Increase (decrease) through other
changes, biological assets |
X duration, debit |
IAS 41.50 gDisclosure |
Disposals, biological assets |
(X) duration, credit |
IAS 41.50 cDisclosure |
Decrease due to harvest, biological
assets |
(X) duration, credit |
IAS 41.50 dDisclosure |
Decrease through classified as held for
sale, biological assets |
(X) duration, credit |
IAS 41.50 cDisclosure |
Total increase (decrease) in biological
assets |
X duration, debit |
IAS 41.50Disclosure |
Biological assets at end of
period |
X instant, debit |
IAS 1.54 fDisclosure,
IAS 41.43Example,
IAS 41.50Disclosure |
Description of biological assets where
fair value information is unreliable |
text |
IAS 41.54 aDisclosure |
Explanation of why fair value cannot be
reliably measured for biological assets, at cost |
text |
IAS 41.54 bDisclosure |
Range of estimates within which fair
value is likely to lie for biological assets, at cost |
text |
IAS 41.54 cDisclosure |
Depreciation method, biological assets,
at cost |
text |
IAS 41.54 dDisclosure |
Useful lives or depreciation rates,
biological assets, at cost |
text |
IAS 41.54 eDisclosure |
Description of biological assets
previously measured at cost |
text |
IAS 41.56 aDisclosure |
Explanation of why fair value becomes
reliable for biological assets previously measured at cost |
text |
IAS 41.56 bDisclosure |
Explanation of effect of change for
biological asset for which fair value becomes reliably measurable |
text |
IAS 41.56 cDisclosure |
Description of nature and extent of
government grants for agricultural activity recognised in financial
statements |
text |
IAS 41.57 aDisclosure |
Income from government grants related to
agricultural activity |
X duration, credit |
IAS 41.57 aCommon
practice |
Description of unfulfilled conditions and
other contingencies attached to government grant for agricultural
activity |
text |
IAS 41.57 bDisclosure |
Explanation of significant decrease in
level of government grants for agricultural activity |
text |
IAS 41.57 cDisclosure |
[824500]
Regulatory deferral accounts |
||
Disclosure of regulatory deferral accounts
[text block] |
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 |
X instant, debit |
IFRS 14.25Disclosure |
Other regulatory deferral account debit
balances |
X instant, debit |
IFRS 14.25Example,
IFRS 14.IE5Example |
Total regulatory deferral account debit
balances |
X instant, debit |
IFRS 14.35Disclosure,
IFRS 14.33 aDisclosure,
IFRS 14.20 aDisclosure |
Deferred tax asset associated with
regulatory deferral account balances |
X instant, debit |
IFRS 14.B11 bDisclosure,
IFRS 14.24Disclosure |
Total regulatory deferral account debit
balances and related deferred tax asset |
X instant, debit |
IFRS 14.B11 aDisclosure,
IFRS 14.24Disclosure |
Assets and regulatory deferral account
debit balances |
X instant, debit |
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 |
X instant, credit |
IFRS 14.25Disclosure |
Other regulatory deferral account credit
balances |
X instant, credit |
IFRS 14.IE5Example,
IFRS 14.25Example |
Total regulatory deferral account credit
balances |
X instant, credit |
IFRS 14.33 aDisclosure,
IFRS 14.35Disclosure,
IFRS 14.20 bDisclosure |
Deferred tax liability associated with
regulatory deferral account balances |
X instant, credit |
IFRS 14.B11 bDisclosure,
IFRS 14.24Disclosure |
Total regulatory deferral account credit
balances and related deferred tax liability |
X instant, credit |
IFRS 14.B11 aDisclosure,
IFRS 14.24Disclosure |
Equity, liabilities and regulatory
deferral account credit balances |
X instant, credit |
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 |
X duration, credit |
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 |
X duration, credit |
IFRS 14.IE1Example,
IFRS 14.23Example |
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 |
X duration, credit |
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 |
X duration, credit |
IFRS 14.25Disclosure |
Net movement in other regulatory
deferral account balances related to profit or loss |
X duration, credit |
IFRS 14.25Common practice,
IFRS 14.IE5Common practice |
Total net movement in regulatory
deferral account balances related to profit or loss |
X duration, credit |
IFRS 14.35Disclosure,
IFRS 14.23Disclosure |
Net movement in deferred tax arising from
regulatory deferral account balances related to profit or loss |
X duration, credit |
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 |
X duration, credit |
IFRS 14.B12 aDisclosure,
IFRS 14.24Disclosure |
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
|
X duration, credit |
IFRS 14.35Disclosure,
IFRS 14.22 aDisclosure |
Other comprehensive income, before tax,
net movement in regulatory deferral account balances related to items that
will not be reclassified to profit or loss
|
X duration, credit |
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 |
X duration, debit |
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
|
X duration, credit |
IFRS 14.22 bDisclosure |
Reclassification adjustments on net
movement in regulatory deferral account balances, net of tax |
(X) duration, debit |
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
|
X duration, credit |
IFRS 14.35Disclosure,
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 [abstract]
|
||
Gains (losses) on net movement in
regulatory deferral account balances related to items that will be
reclassified to profit or loss, before tax
|
X duration, credit |
IFRS 14.22 bDisclosure |
Reclassification adjustments on net
movement in regulatory deferral account balances, before tax |
(X) duration, debit |
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
|
X duration, credit |
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 |
X duration, debit |
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 |
X.XX |
IFRS 14.26Disclosure |
Diluted earnings (loss) per share,
including net movement in regulatory deferral account balances and net
movement in related deferred tax |
X.XX |
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
|
X.XX |
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
|
X.XX |
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
|
X.XX |
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 |
X.XX |
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
|
X.XX |
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
|
X.XX |
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 |
X.XX |
IFRS 14.26Disclosure |
Description of basis on which regulatory
deferral account balances are recognised and derecognised, and how they
are measured initially and subsequently
|
text |
IFRS 14.32Disclosure |
Disclosure of information about
activities subject to rate regulation [text block] |
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] |
table |
IFRS 14 - Explanation of
activities subject to rate regulationDisclosure |
Types of rate-regulated activities
[axis] |
axis |
IFRS 14.30Disclosure,
IFRS 14.33Disclosure |
Rate-regulated activities
[member] |
member [default] |
IFRS 14.30Disclosure,
IFRS 14.33Disclosure |
Electricity distribution
[member] |
member |
IFRS 14.33Example,
IFRS 14.IE2Example |
Gas distribution [member] |
member |
IFRS 14.IE2Example,
IFRS 14.33Example |
Classes of regulatory deferral account
balances [axis] |
axis |
IFRS 14.33Disclosure,
IFRS 14.30 cDisclosure |
Classes of regulatory deferral account
balances [member] |
member [default] |
IFRS 14.33Disclosure,
IFRS 14.30 cDisclosure |
Taxation-related regulatory deferral
account balances [member] |
member |
IFRS 14.34Disclosure |
Disclosure of information about
activities subject to rate regulation [line items] |
line items | |
Description of nature and extent of
rate-regulated activity |
text |
IFRS 14.30 aDisclosure |
Description of nature of regulatory
rate-setting process |
text |
IFRS 14.30 aDisclosure |
Description of identity of rate
regulator(s) |
text |
IFRS 14.30 bDisclosure |
Statement that rate regulator is related
party |
text |
IFRS 14.30 bDisclosure |
Explanation of how rate regulator is
related |
text |
IFRS 14.30 bDisclosure |
Description of how future recovery or
reversal of regulatory deferral account balances is affected by risks and
uncertainty |
text |
IFRS 14.30 cDisclosure |
Description of cross-reference to
disclosures about activities subject to rate regulation |
text |
IFRS 14.31Disclosure |
Disclosure of information about amounts
recognised in relation to regulatory deferral account balances [text
block] |
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] |
table |
IFRS 14 - Explanation of
recognised amountsDisclosure |
Types of rate-regulated activities
[axis] |
axis |
IFRS 14.30Disclosure,
IFRS 14.33Disclosure |
Rate-regulated activities
[member] |
member [default] |
IFRS 14.30Disclosure,
IFRS 14.33Disclosure |
Electricity distribution
[member] |
member |
IFRS 14.33Example,
IFRS 14.IE2Example |
Gas distribution [member] |
member |
IFRS 14.IE2Example,
IFRS 14.33Example |
Regulatory deferral account balances
[axis] |
axis |
IFRS 14.B22Disclosure |
Regulatory deferral account balances
[member] |
member [default] |
IFRS 14.B22Disclosure |
Regulatory deferral account balances not
classified as disposal groups [member] |
member |
IFRS 14.B22Disclosure |
Regulatory deferral account balances
classified as disposal groups [member] |
member |
IFRS 14.B22Disclosure |
Classes of regulatory deferral account
balances [axis] |
axis |
IFRS 14.33Disclosure,
IFRS 14.30 cDisclosure |
Classes of regulatory deferral account
balances [member] |
member [default] |
IFRS 14.33Disclosure,
IFRS 14.30 cDisclosure |
Taxation-related regulatory deferral
account balances [member] |
member |
IFRS 14.34Disclosure |
Range [axis] |
axis |
IFRS 14.33 bDisclosure,
IFRS 7.7Common practice,
IFRS 13.B6Example, IFRS 13.IE63Example,
IFRS 2.45 dDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure |
Ranges [member] |
member [default] |
IFRS 7.7Common practice,
IFRS 2.45 dDisclosure,
IFRS 13.B6Example,
IFRS 14.33 bDisclosure,
IFRS 13.IE63Example, Effective
2021-01-01 IFRS 17.120Disclosure |
Bottom of range [member] |
member |
IFRS 7.7Common practice,
Effective 2021-01-01 IFRS 17.120Disclosure,
IFRS 13.IE63Example,
IFRS 14.33 bDisclosure,
IFRS 2.45 dDisclosure,
IFRS 13.B6Example |
Weighted average [member] |
member |
IFRS 13.IE63Example,
IFRS 14.33 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 13.B6Example, IFRS 7.7Common
practice |
Top of range [member] |
member |
IFRS 14.33 bDisclosure,
IFRS 13.B6Example, IFRS 7.7Common
practice, IFRS 13.IE63Example, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 2.45 dDisclosure |
Disclosure of information about amounts
recognised in relation to regulatory deferral account balances [line
items] |
line items | |
Reconciliation of regulatory deferral
account debit balances [abstract] |
||
Regulatory deferral account debit
balances at beginning of period |
X instant, debit |
IFRS 14.35Disclosure,
IFRS 14.33 aDisclosure,
IFRS 14.20 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
|
X duration, debit |
IFRS 14.33 a (i)Example |
Decrease through balances recovered in
current period, regulatory deferral account debit balances |
(X) duration, credit |
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 |
(X) duration, credit |
IFRS 14.33 a (iii)Example |
Increase through items acquired in
business combination, regulatory deferral account debit balances |
X duration, debit |
IFRS 14.33 a (iii)Example |
Decrease through disposals, regulatory
deferral account debit balances |
(X) duration, credit |
IFRS 14.33 a (iii)Example |
Increase (decrease) through changes in
foreign exchange rates, regulatory deferral account debit
balances |
X duration, debit |
IFRS 14.33 a (iii)Example |
Increase (decrease) through changes in
discount rates, regulatory deferral account debit balances |
X duration, debit |
IFRS 14.33 a (iii)Example |
Increase (decrease) through transfers to
disposal groups, regulatory deferral account debit balances |
X duration, debit |
IFRS 14.33 a (iii)Example,
IFRS 14.IE5Example |
Total increase (decrease) through other
changes, regulatory deferral account debit balances |
X duration, debit |
IFRS 14.33 a (iii)Example |
Total increase (decrease) in regulatory
deferral account debit balances |
X duration, debit |
IFRS 14.33 aDisclosure |
Regulatory deferral account debit
balances at end of period |
X instant, debit |
IFRS 14.35Disclosure,
IFRS 14.33 aDisclosure,
IFRS 14.20 aDisclosure |
Reconciliation of regulatory deferral
account credit balances [abstract] |
||
Regulatory deferral account credit
balances at beginning of period |
X instant, credit |
IFRS 14.33 aDisclosure,
IFRS 14.35Disclosure,
IFRS 14.20 bDisclosure |
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
|
X duration, credit |
IFRS 14.33 a (i)Example |
Decrease through balances reversed in
current period, regulatory deferral account credit balances |
(X) duration, debit |
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 |
X duration, credit |
IFRS 14.33 a (iii)Example |
Decrease through disposals, regulatory
deferral account credit balances |
(X) duration, debit |
IFRS 14.33 a (iii)Example |
Increase (decrease) through changes in
foreign exchange rates, regulatory deferral account credit
balances |
X duration, credit |
IFRS 14.33 a (iii)Example |
Increase (decrease) through changes in
discount rates, regulatory deferral account credit balances |
X duration, credit |
IFRS 14.33 a (iii)Example |
Increase (decrease) through transfers to
disposal groups, regulatory deferral account credit balances |
X duration, credit |
IFRS 14.33 a (iii)Example,
IFRS 14.IE5Example |
Total increase (decrease) through other
changes, regulatory deferral account credit balances |
X duration, credit |
IFRS 14.33 a (iii)Example |
Total increase (decrease) in regulatory
deferral account credit balances |
X duration, credit |
IFRS 14.33 aDisclosure |
Regulatory deferral account credit
balances at end of period |
X instant, credit |
IFRS 14.33 aDisclosure,
IFRS 14.35Disclosure,
IFRS 14.20 bDisclosure |
Rate of return used to reflect time value
of money, regulatory deferral account balances |
X.XX |
IFRS 14.33 bDisclosure |
Discount rate used to reflect time value
of money, regulatory deferral account balances |
X.XX |
IFRS 14.33 bDisclosure |
Remaining recovery period of regulatory
deferral account debit balances |
X.XX |
IFRS 14.33 cDisclosure |
Remaining reversal period of regulatory
deferral account credit balances |
X.XX |
IFRS 14.33 cDisclosure |
Statement that regulatory deferral
account balance is no longer fully recoverable or reversible |
text |
IFRS 14.36Disclosure |
Description of reason why regulatory
deferral account balance is no longer fully recoverable or
reversible |
text |
IFRS 14.36Disclosure |
Amount by which regulatory deferral
account debit balance has been reduced because it is no longer fully
recoverable |
X instant, credit |
IFRS 14.36Disclosure |
Amount by which regulatory deferral
account credit balance has been reduced because it is no longer fully
reversible |
X instant, debit |
IFRS 14.36Disclosure |
Description of impact of rate regulation
on current and deferred tax |
text |
IFRS 14.34Disclosure |
Increase (decrease) in current tax
expense (income) due to rate regulation |
X duration, debit |
IFRS 14.34Disclosure |
Increase (decrease) in deferred tax
expense (income) due to rate regulation |
X duration, debit |
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 |
X duration, credit |
IFRS 14.B25Disclosure |
Portion of gains (losses) recognised when
control of subsidiary is lost, attributable to derecognising regulatory
deferral account balances in former subsidiary
|
X duration, credit |
IFRS 14.B28Disclosure |
[825100]
Notes - Investment property |
||
Disclosure of investment property [text
block] |
text block |
IAS 40 - DisclosureDisclosure |
Disclosure of detailed information about
investment property [text block] |
text block |
IAS 40.32ADisclosure |
Disclosure of detailed information about
investment property [abstract] |
||
Disclosure of detailed information about
investment property [table] |
table |
IAS 40.32ADisclosure |
Measurement [axis] |
axis |
IFRS 13.93 aDisclosure,
IAS 40.32ADisclosure,
IAS 41.50Disclosure |
Aggregated measurement [member] |
member [default] |
IFRS 13.93 aDisclosure,
IAS 41.50Disclosure,
IAS 40.32ADisclosure |
At cost [member] |
member |
IAS 40.32ADisclosure,
IAS 41.50Disclosure,
IAS 41.55Disclosure |
Fair value model [member] |
member |
IAS 40.32ADisclosure |
At fair value [member] |
member |
IAS 41.50Disclosure,
IAS 40.32ADisclosure,
IFRS 13.93 aDisclosure |
At cost within fair value model
[member] |
member |
Expiry date
2019-01-01 IAS 40.78Disclosure |
At cost or in accordance with IFRS 16
within fair value model [member] |
member |
Effective
2019-01-01 IAS 40.78Disclosure |
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis] |
axis |
IAS 40.76Disclosure,
IAS 40.79 dDisclosure,
IAS 16.73 eDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure, |
Carrying amount [member] |
member [default] |
|
Gross carrying amount [member] |
member |
Expiry date
2019-01-01 IAS 17.32Disclosure, |
Accumulated depreciation, amortisation
and impairment [member] |
member |
Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 dDisclosure,
IAS 41.54 fDisclosure,
IAS 40.79 cDisclosure,
IAS 38.118 cDisclosure,
IAS 16.75 bDisclosure |
Accumulated depreciation and
amortisation [member] |
member |
IAS 16.75 bDisclosure,
IAS 38.118 cCommon practice,
IAS 41.54 fCommon practice, Expiry date
2019-01-01 IAS 17.32Common practice,
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice |
Accumulated impairment [member] |
member |
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice, |
Types of investment property
[axis] |
axis |
IAS 1.112 cCommon
practice |
Investment property [member] |
member [default] |
IAS 1.112 cCommon practice,
IFRS 13.94Example, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IFRS 13.IE60Example |
Investment property completed
[member] |
member |
IAS 1.112 cCommon
practice |
Investment property under construction
or development [member] |
member |
IAS 1.112 cCommon
practice |
Disclosure of detailed information about
investment property [line items] |
line items | |
Reconciliation of changes in investment
property [abstract] |
||
Investment property at beginning of
period |
X instant, debit |
IAS 1.54 bDisclosure,
IAS 40.79 dDisclosure,
IAS 40.76Disclosure |
Changes in investment property
[abstract] |
||
Additions, investment property
[abstract] |
||
Additions from subsequent expenditure
recognised as asset, investment property |
X duration, debit |
IAS 40.79 d (i)Disclosure,
IAS 40.76 aDisclosure |
Additions from acquisitions, investment
property |
X duration, debit |
IAS 40.76 aDisclosure,
IAS 40.79 d (i)Disclosure |
Total additions other than through
business combinations, investment property |
X duration, debit |
IAS 40.79 d (i)Disclosure,
IAS 40.76 aDisclosure |
Acquisitions through business
combinations, investment property |
X duration, debit |
IAS 40.79 d (ii)Disclosure,
IAS 40.76 bDisclosure |
Increase (decrease) through net exchange
differences, investment property |
X duration, debit |
IAS 40.76 eDisclosure,
IAS 40.79 d (vi)Disclosure |
Depreciation, investment
property |
(X) duration |
IAS 40.79 d (iv)Disclosure,
IAS 40.76Disclosure |
Impairment loss recognised in profit or
loss, investment property |
(X) duration |
IAS 40.79 d (v)Disclosure,
IAS 40.76 gDisclosure |
Reversal of impairment loss recognised
in profit or loss, investment property |
X duration |
IAS 40.79 d (v)Disclosure,
IAS 40.76 gDisclosure |
Gains (losses) on fair value adjustment,
investment property |
X duration |
IAS 40.76 dDisclosure |
Transfer from (to) inventories and
owner-occupied property, investment property |
X duration, debit |
IAS 40.79 d (vii)Disclosure,
IAS 40.76 fDisclosure |
Transfer from investment property under
construction or development, investment property |
X duration, debit |
IAS 40.76Common practice,
IAS 40.79 dCommon practice |
Disposals, investment property |
(X) duration, credit |
IAS 40.76 cDisclosure,
IAS 40.79 d (iii)Disclosure |
Decrease through classified as held for
sale, investment property |
(X) duration, credit |
IAS 40.76 cDisclosure,
IAS 40.79 d (iii)Disclosure |
Increase (decrease) through other
changes, investment property |
X duration, debit |
IAS 40.76 gDisclosure,
IAS 40.79 d (viii)Disclosure |
Total increase (decrease) in investment
property |
X duration, debit |
IAS 40.76Disclosure,
IAS 40.79 dDisclosure |
Investment property at end of
period |
X instant, debit |
IAS 1.54 bDisclosure,
IAS 40.79 dDisclosure,
IAS 40.76Disclosure |
Explanation of whether entity applied
fair value model or cost model to measure investment property |
text |
IAS 40.75 aDisclosure |
Explanation of circumstances under which
operating leases classified as investment property |
text |
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
|
text |
IAS 40.75 cDisclosure |
Description of extent to which fair value
of investment property is based on valuation by independent
valuer |
text |
IAS 40.75 eDisclosure |
Rental income from investment property,
net of direct operating expense [abstract] |
||
Rental income from investment
property |
X duration, credit |
IAS 40.75 f (i)Disclosure |
Direct operating expense from investment
property [abstract] |
||
Direct operating expense from investment
property generating rental income |
(X) duration, debit |
IAS 40.75 f (ii)Disclosure |
Direct operating expense from investment
property not generating rental income |
(X) duration, debit |
IAS 40.75 f (iii)Disclosure |
Total direct operating expense from
investment property |
(X) duration, debit |
IAS 40.75 fCommon
practice |
Rental income from investment property,
net of direct operating expense |
X duration, credit |
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
|
X duration, credit |
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
|
text |
IAS 40.75 gDisclosure |
Restrictions on realisability of
investment property or remittance of income and proceeds of disposal of
investment property |
X instant |
IAS 40.75 gDisclosure |
Explanation of contractual obligations to
purchase, construct or develop investment property or for repairs,
maintenance or enhancements |
text |
IAS 40.75 hDisclosure |
Disclosure of significant adjustments to
valuation obtained [text block] |
text block |
IAS 40.77Disclosure |
Description of investment property, at
cost within fair value model |
text |
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 |
text |
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 |
text |
Expiry date
2019-01-01 IAS 40.78 cDisclosure |
Explanation of disposal of investment
property carried at cost within fair value model |
text |
Expiry date
2019-01-01 IAS 40.78 d (i)Disclosure |
Investment property carried at cost
within fair value model, at time of sale |
X instant, debit |
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 |
X duration, credit |
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 |
text |
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 |
text |
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
|
text |
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 |
text |
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 |
X instant, debit |
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 |
X duration, credit |
Effective
2019-01-01 IAS 40.78 d (iii)Disclosure |
Depreciation method, investment property,
cost model |
text |
IAS 40.79 aDisclosure |
Useful lives or depreciation rates,
investment property, cost model |
text |
IAS 40.79 bDisclosure |
Description of investment property where
fair value information is unreliable, cost model |
text |
IAS 40.79 e (i)Disclosure |
Explanation of why fair value cannot be
reliably measured for investment property, cost model |
text |
IAS 40.79 e (ii)Disclosure |
Range of estimates within which fair
value is likely to lie for investment property, cost model |
text |
IAS 40.79 e (iii)Disclosure |
[825480]
Notes - Separate financial statements |
||
Disclosure of separate financial
statements [text block] |
text block |
IAS 27 - DisclosureDisclosure,
IFRS 12 - ObjectiveDisclosure |
Description of nature of financial
statements |
text |
IAS 27.17 aDisclosure,
IAS 27.16 aDisclosure,
IAS 1.51 bDisclosure |
Description of fact that exemption from
consolidation has been used |
text |
IAS 27.16 aDisclosure |
Description of reasons why separate
financial statements are prepared if not required by law |
text |
IAS 27.17 aDisclosure |
Name of entity whose consolidated
financial statements have been produced for public use |
text |
IAS 27.16 aDisclosure |
Principal place of business of entity
whose consolidated financial statements have been produced for public
use |
text |
IAS 27.16 aDisclosure |
Country of incorporation of entity whose
consolidated financial statements have been produced for public
use |
text |
IAS 27.16 aDisclosure |
Address where consolidated financial
statements are obtainable |
text |
IAS 27.16 aDisclosure |
Disclosure of subsidiaries [text
block] |
text block |
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure,
IFRS 12.B4 aDisclosure |
Disclosure of subsidiaries
[abstract] |
||
Disclosure of subsidiaries
[table] |
table |
IAS 27.17 bDisclosure,
IAS 27.16 bDisclosure,
IFRS 12.B4 aDisclosure |
Subsidiaries [axis] |
axis |
IAS 27.17 bDisclosure,
IFRS 12.B4 aDisclosure,
IAS 27.16 bDisclosure |
Entity's total for subsidiaries
[member] |
member [default] |
IFRS 12.B4 aDisclosure,
IAS 27.17 bDisclosure,
IAS 27.16 bDisclosure |
Subsidiaries [member] |
member |
IAS 27.16 bDisclosure,
IAS 24.19 cDisclosure,
IAS 27.17 bDisclosure,
IFRS 12.B4 aDisclosure |
Disclosure of subsidiaries [line
items] |
line items | |
Name of subsidiary |
text |
IAS 27.17 b (i)Disclosure,
IFRS 12.19B aDisclosure,
IAS 27.16 b (i)Disclosure,
IFRS 12.12 aDisclosure |
Principal place of business of
subsidiary |
text |
IAS 27.16 b (ii)Disclosure,
IFRS 12.19B bDisclosure,
IAS 27.17 b (ii)Disclosure,
IFRS 12.12 bDisclosure |
Country of incorporation of
subsidiary |
text |
IAS 27.16 b (ii)Disclosure,
IFRS 12.12 bDisclosure,
IFRS 12.19B bDisclosure,
IAS 27.17 b (ii)Disclosure |
Proportion of ownership interest in
subsidiary |
X.XX |
IAS 27.16 b (iii)Disclosure,
IAS 27.17 b (iii)Disclosure,
IFRS 12.19B cDisclosure |
Proportion of voting rights held in
subsidiary |
X.XX |
IFRS 12.19B cDisclosure,
IAS 27.16 b (iii)Disclosure,
IAS 27.17 b (iii)Disclosure |
Disclosure of joint ventures [text
block] |
text block |
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure,
IFRS 12.B4 bDisclosure |
Disclosure of joint ventures
[abstract] |
||
Disclosure of joint ventures
[table] |
table |
IAS 27.17 bDisclosure,
IAS 27.16 bDisclosure,
IFRS 12.B4 bDisclosure |
Joint ventures [axis] |
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] |
member [default] |
IAS 27.16 bDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.17 bDisclosure, Effective on first application
of IFRS 9 IFRS 4.39MDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure |
Joint ventures [member] |
member |
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.16 bDisclosure,
IFRS 12.B4 bDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure |
Disclosure of joint ventures [line
items] |
line items | |
Name of joint venture |
text |
IAS 27.17 b (i)Disclosure,
IAS 27.16 b (i)Disclosure,
IFRS 12.21 a (i)Disclosure |
Principal place of business of joint
venture |
text |
IAS 27.16 b (ii)Disclosure,
IFRS 12.21 a (iii)Disclosure,
IAS 27.17 b (ii)Disclosure |
Country of incorporation of joint
venture |
text |
IFRS 12.21 a (iii)Disclosure,
IAS 27.17 b (ii)Disclosure,
IAS 27.16 b (ii)Disclosure |
Proportion of ownership interest in joint
venture |
X.XX |
IAS 27.16 b (iii)Disclosure,
IFRS 12.21 a (iv)Disclosure,
IAS 27.17 b (iii)Disclosure |
Proportion of voting rights held in joint
venture |
X.XX |
IAS 27.16 b (iii)Disclosure,
IAS 27.17 b (iii)Disclosure,
IFRS 12.21 a (iv)Disclosure |
Disclosure of associates [text
block] |
text block |
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure,
IFRS 12.B4 dDisclosure |
Disclosure of associates
[abstract] |
||
Disclosure of associates [table] |
table |
IFRS 12.B4 dDisclosure,
IAS 27.17 bDisclosure,
IAS 27.16 bDisclosure |
Associates [axis] |
axis |
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 |
Entity's total for associates
[member] |
member [default] |
IAS 27.17 bDisclosure,
IAS 27.16 bDisclosure,
IFRS 12.B4 dDisclosure, Effective on first
application of IFRS 9 IFRS 4.39MDisclosure, Expiry
date 2021-01-01 IFRS 4.39JDisclosure |
Associates [member] |
member |
IAS 27.16 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.17 bDisclosure,
IFRS 12.B4 dDisclosure,
IAS 24.19 dDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure |
Disclosure of associates [line
items] |
line items | |
Name of associate |
text |
IFRS 12.21 a (i)Disclosure,
IAS 27.16 b (i)Disclosure,
IAS 27.17 b (i)Disclosure |
Principal place of business of
associate |
text |
IAS 27.16 b (ii)Disclosure,
IAS 27.17 b (ii)Disclosure,
IFRS 12.21 a (iii)Disclosure |
Country of incorporation of
associate |
text |
IFRS 12.21 a (iii)Disclosure,
IAS 27.17 b (ii)Disclosure,
IAS 27.16 b (ii)Disclosure |
Proportion of ownership interest in
associate |
X.XX |
IFRS 12.21 a (iv)Disclosure,
IAS 27.17 b (iii)Disclosure,
IAS 27.16 b (iii)Disclosure |
Proportion of voting rights held in
associate |
X.XX |
IFRS 12.21 a (iv)Disclosure,
IAS 27.17 b (iii)Disclosure,
IAS 27.16 b (iii)Disclosure |
Method used to account for investments in
subsidiaries |
text |
IAS 27.17 cDisclosure,
IAS 27.16 cDisclosure |
Method used to account for investments in
joint ventures |
text |
IAS 27.17 cDisclosure,
IAS 27.16 cDisclosure |
Method used to account for investments in
associates |
text |
IAS 27.16 cDisclosure,
IAS 27.17 cDisclosure |
Statement that investment entity prepares
separate financial statements as its only financial statements |
text |
IAS 27.16ADisclosure |
Description of identification of
financial statements to which separate financial statements
relate |
text |
IAS 27.17Disclosure |
Identification of unadjusted comparative
information |
text |
IAS 27.18IDisclosure,
IFRS 10.C6BDisclosure,
|
Statement that unadjusted comparative
information has been prepared on different basis |
text |
IAS 27.18IDisclosure,
|
Explanation of basis of preparation of
unadjusted comparative information |
text |
Effective
2021-01-01 IFRS 17.C27Disclosure,
|
[825700]
Notes - Interests in other entities |
||
Disclosure of interests in other entities
[text block] |
text block |
IFRS 12.1Disclosure |
Disclosure of significant judgements and
assumptions made in relation to interests in other entities [text
block] |
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 |
text |
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
|
text |
IFRS 12.9 bExample |
Description of significant judgements and
assumptions made in determining that entity is agent or principal |
text |
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
|
text |
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
|
text |
IFRS 12.9 eExample |
Disclosure of how entity aggregated
interests in similar entities [text block] |
text block |
IFRS 12.B3Disclosure |
Disclosure of interests in subsidiaries
[text block] |
text block |
IFRS 12.2 b (i)Disclosure |
Disclosure of composition of group [text
block] |
text block |
IFRS 12.10 a (i)Disclosure |
Disclosure of subsidiaries [text
block] |
text block |
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure,
IFRS 12.B4 aDisclosure |
Disclosure of subsidiaries
[abstract] |
||
Disclosure of subsidiaries
[table] |
table |
IAS 27.17 bDisclosure,
IAS 27.16 bDisclosure,
IFRS 12.B4 aDisclosure |
Subsidiaries [axis] |
axis |
IAS 27.17 bDisclosure,
IFRS 12.B4 aDisclosure,
IAS 27.16 bDisclosure |
Entity's total for subsidiaries
[member] |
member [default] |
IFRS 12.B4 aDisclosure,
IAS 27.17 bDisclosure,
IAS 27.16 bDisclosure |
Subsidiaries [member] |
member |
IAS 27.16 bDisclosure,
IAS 24.19 cDisclosure,
IAS 27.17 bDisclosure,
IFRS 12.B4 aDisclosure |
Subsidiaries with material
non-controlling interests [member] |
member |
IFRS 12.12Disclosure |
Disclosure of subsidiaries [line
items] |
line items | |
Name of subsidiary |
text |
IAS 27.17 b (i)Disclosure,
IFRS 12.19B aDisclosure,
IAS 27.16 b (i)Disclosure,
IFRS 12.12 aDisclosure |
Principal place of business of
subsidiary |
text |
IAS 27.16 b (ii)Disclosure,
IFRS 12.19B bDisclosure,
IAS 27.17 b (ii)Disclosure,
IFRS 12.12 bDisclosure |
Country of incorporation of
subsidiary |
text |
IAS 27.16 b (ii)Disclosure,
IFRS 12.12 bDisclosure,
IFRS 12.19B bDisclosure,
IAS 27.17 b (ii)Disclosure |
Proportion of ownership interests held
by non-controlling interests |
X.XX |
IFRS 12.12 cDisclosure |
Proportion of voting rights held by
non-controlling interests |
X.XX |
IFRS 12.12 dDisclosure |
Profit (loss), attributable to
non-controlling interests |
X duration, credit |
IFRS 12.12 eDisclosure,
IAS 1.81B a (i)Disclosure |
Non-controlling interests |
X instant, credit |
IFRS 12.12 fDisclosure,
IFRS 10.22Disclosure,
IAS 1.54 qDisclosure |
Dividends paid to non-controlling
interests |
X duration, credit |
IFRS 12.B10 aDisclosure |
Current assets |
X instant, debit |
IFRS 12.B10 bExample,
IFRS 12.B12 b (i)Disclosure,
IAS 1.66Disclosure |
Non-current assets |
X instant, debit |
IFRS 12.B10 bExample,
IAS 1.66Disclosure,
IFRS 12.B12 b (ii)Disclosure |
Current liabilities |
X instant, credit |
IFRS 12.B10 bExample,
IFRS 12.B12 b (iii)Disclosure,
IAS 1.69Disclosure |
Non-current liabilities |
X instant, credit |
IFRS 12.B10 bExample,
IAS 1.69Disclosure,
IFRS 12.B12 b (iv)Disclosure |
Revenue |
X duration, credit |
|
Profit (loss) |
X duration, credit |
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample,
IFRS 8.28 bDisclosure,
IFRS 8.23Disclosure, Effective on first application of
IFRS 9 IFRS 4.39L eExample,
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 12.B10 bExample,
IAS 1.106 d (i)Disclosure |
Comprehensive income |
X duration, credit |
IFRS 12.B12 b (ix)Disclosure,
IAS 1.81A cDisclosure,
IFRS 12.B10 bExample,
IFRS 1.24 bDisclosure,
IFRS 1.32 a (ii)Disclosure,
IAS 1.106 aDisclosure |
Date of end of reporting period of
financial statements of subsidiary |
yyyy-mm-dd |
IFRS 12.11 aDisclosure |
Description of reason why using
different reporting date or period for subsidiary |
text |
IFRS 12.11 bDisclosure |
Description of significant restrictions
on entity's ability to access or use assets and settle liabilities of
group |
text |
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 |
text |
IFRS 12.13 bDisclosure |
Assets to which significant restrictions
apply |
X instant, debit |
IFRS 12.13 cDisclosure |
Liabilities to which significant
restrictions apply |
X instant, credit |
IFRS 12.13 cDisclosure |
Disclosure of information about
consolidated structured entities [text block] |
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] |
table |
IFRS 12 - Nature of the risks
associated with an entity's interests in consolidated structured
entitiesDisclosure |
Consolidated structured entities
[axis] |
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] |
member [default] |
IFRS 12 - Nature of the risks
associated with an entity's interests in consolidated structured
entitiesDisclosure |
Consolidated structured entities
[member] |
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] |
line items | |
Description of terms of contractual
arrangements that could require parent or subsidiaries to provide
financial support to structured entity
|
text |
IFRS 12.B26 aExample,
IFRS 12.14Disclosure |
Description of type of support provided
to structured entity without having contractual obligation to do
so |
text |
IFRS 12.30 aDisclosure,
IFRS 12.15 aDisclosure |
Support provided to structured entity
without having contractual obligation to do so |
X duration |
IFRS 12.30 aDisclosure,
IFRS 12.15 aDisclosure |
Description of reasons for providing
support to structured entity without having contractual obligation to do
so |
text |
IFRS 12.30 bDisclosure,
IFRS 12.15 bDisclosure |
Explanation of factors in reaching
decision to provide support to previously unconsolidated structured entity
that resulted in obtaining control
|
text |
IFRS 12.16Disclosure |
Description of intentions to provide
support to structured entity |
text |
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] |
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
|
X duration, credit |
IFRS 12.18Disclosure |
Gains (losses) recognised when control of
subsidiary is lost |
X duration, credit |
IFRS 12.19Disclosure |
Portion of gains (losses) recognised when
control of subsidiary is lost, attributable to recognising investment
retained in former subsidiary |
X duration, credit |
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 |
text |
IFRS 12.19 bDisclosure |
Disclosure of interests in associates
[text block] |
text block |
IFRS 12.2 b (ii)Disclosure |
Disclosure of associates [text
block] |
text block |
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure,
IFRS 12.B4 dDisclosure |
Disclosure of associates
[abstract] |
||
Disclosure of associates [table] |
table |
IFRS 12.B4 dDisclosure,
IAS 27.17 bDisclosure,
IAS 27.16 bDisclosure |
Associates [axis] |
axis |
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 |
Entity's total for associates
[member] |
member [default] |
IAS 27.17 bDisclosure,
IAS 27.16 bDisclosure,
IFRS 12.B4 dDisclosure, Effective on first
application of IFRS 9 IFRS 4.39MDisclosure, Expiry
date 2021-01-01 IFRS 4.39JDisclosure |
Associates [member] |
member |
IAS 27.16 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.17 bDisclosure,
IFRS 12.B4 dDisclosure,
IAS 24.19 dDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure |
Aggregated individually immaterial
associates [member] |
member |
IFRS 12.21 c (ii)Disclosure,
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure, Expiry date
2021-01-01 IFRS 4.39J bDisclosure |
Disclosure of associates [line
items] |
line items | |
Name of associate |
text |
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 |
text |
IFRS 12.21 a (ii)Disclosure |
Principal place of business of
associate |
text |
IAS 27.16 b (ii)Disclosure,
IAS 27.17 b (ii)Disclosure,
IFRS 12.21 a (iii)Disclosure |
Country of incorporation of
associate |
text |
IFRS 12.21 a (iii)Disclosure,
IAS 27.17 b (ii)Disclosure,
IAS 27.16 b (ii)Disclosure |
Proportion of ownership interest in
associate |
X.XX |
IFRS 12.21 a (iv)Disclosure,
IAS 27.17 b (iii)Disclosure,
IAS 27.16 b (iii)Disclosure |
Proportion of voting rights held in
associate |
X.XX |
IFRS 12.21 a (iv)Disclosure,
IAS 27.17 b (iii)Disclosure,
IAS 27.16 b (iii)Disclosure |
Description of whether investment in
associate is measured using equity method or at fair value |
text |
IFRS 12.21 b (i)Disclosure |
Description of basis of preparation of
summarised financial information of associate |
text |
IFRS 12.B15Disclosure |
Dividends received |
X duration, debit |
IFRS 12.B12 aDisclosure |
Current assets |
X instant, debit |
IFRS 12.B10 bExample,
IFRS 12.B12 b (i)Disclosure,
IAS 1.66Disclosure |
Non-current assets |
X instant, debit |
IFRS 12.B10 bExample,
IAS 1.66Disclosure,
IFRS 12.B12 b (ii)Disclosure |
Current liabilities |
X instant, credit |
IFRS 12.B10 bExample,
IFRS 12.B12 b (iii)Disclosure,
IAS 1.69Disclosure |
Non-current liabilities |
X instant, credit |
IFRS 12.B10 bExample,
IAS 1.69Disclosure,
IFRS 12.B12 b (iv)Disclosure |
Revenue |
X duration, credit |
|
Profit (loss) from continuing
operations |
X duration, credit |
IFRS 8.23Disclosure,
IFRS 12.B12 b (vi)Disclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure |
Profit (loss) from discontinued
operations |
X duration, credit |
IFRS 5.33 aDisclosure,
IFRS 12.B12 b (vii)Disclosure,
IAS 1.82 eaDisclosure,
IAS 1.98 eDisclosure |
Other comprehensive income |
X duration, credit |
IAS 1.81A bDisclosure,
IAS 1.91 aDisclosure,
IAS 1.106 d (ii)Disclosure,
IFRS 12.B12 b (viii)Disclosure |
Comprehensive income |
X duration, credit |
IFRS 12.B12 b (ix)Disclosure,
IAS 1.81A cDisclosure,
IFRS 12.B10 bExample,
IFRS 1.24 bDisclosure,
IFRS 1.32 a (ii)Disclosure,
IAS 1.106 aDisclosure |
Fair value of investments in associates
for which there are quoted market prices |
X instant, debit |
IFRS 12.21 b (iii)Disclosure |
Investments accounted for using equity
method |
X instant, debit |
IFRS 12.B16Disclosure,
IAS 1.54 eDisclosure,
IFRS 8.24 aDisclosure |
Share of profit (loss) from continuing
operations of associates and joint ventures accounted for using equity
method |
X duration, credit |
IFRS 12.B16 aDisclosure |
Share of post-tax profit (loss) from
discontinued operations of associates and joint ventures accounted for
using equity method |
X duration, credit |
IFRS 12.B16 bDisclosure |
Share of other comprehensive income of
associates and joint ventures accounted for using equity method, net of
tax |
X duration, credit |
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 12.B16 cDisclosure,
IAS 1.91 aDisclosure |
Share of total comprehensive income of
associates and joint ventures accounted for using equity method |
X duration, credit |
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] |
text block |
IFRS 12.B14 bDisclosure |
Description of nature and extent of
significant restrictions on transfer of funds to entity |
text |
IFRS 12.19D aDisclosure,
IFRS 12.22 aDisclosure |
Date of end of reporting period of
financial statements of associate |
yyyy-mm-dd |
IFRS 12.22 b (i)Disclosure |
Description of reason why using
different reporting date or period for associate |
text |
IFRS 12.22 b (ii)Disclosure |
Unrecognised share of losses of
associates |
X duration, debit |
IFRS 12.22 cDisclosure |
Cumulative unrecognised share of losses
of associates |
X instant, credit |
IFRS 12.22 cDisclosure |
Contingent liabilities incurred in
relation to interests in associates |
X instant, credit |
IFRS 12.23 bDisclosure |
Share of contingent liabilities of
associates incurred jointly with other investors |
X instant, credit |
IFRS 12.23 bDisclosure |
Disclosure of interests in joint
arrangements [text block] |
text block |
IFRS 12.2 b (ii)Disclosure |
Disclosure of joint operations [text
block] |
text block |
IFRS 12.B4 cDisclosure |
Disclosure of joint operations
[abstract] |
||
Disclosure of joint operations
[table] |
table |
IFRS 12.B4 cDisclosure |
Joint operations [axis] |
axis |
IFRS 12.B4 cDisclosure |
Entity's total for joint operations
[member] |
member [default] |
IFRS 12.B4 cDisclosure |
Joint operations [member] |
member |
IFRS 12.B4 cDisclosure |
Disclosure of joint operations [line
items] |
line items | |
Name of joint operation |
text |
IFRS 12.21 a (i)Disclosure |
Description of nature of entity's
relationship with joint operation |
text |
IFRS 12.21 a (ii)Disclosure |
Principal place of business of joint
operation |
text |
IFRS 12.21 a (iii)Disclosure |
Country of incorporation of joint
operation |
text |
IFRS 12.21 a (iii)Disclosure |
Proportion of ownership interest in
joint operation |
X.XX |
IFRS 12.21 a (iv)Disclosure |
Proportion of voting rights held in
joint operation |
X.XX |
IFRS 12.21 a (iv)Disclosure |
Disclosure of joint ventures [text
block] |
text block |
IAS 27.16 bDisclosure,
IAS 27.17 bDisclosure,
IFRS 12.B4 bDisclosure |
Disclosure of joint ventures
[abstract] |
||
Disclosure of joint ventures
[table] |
table |
IAS 27.17 bDisclosure,
IAS 27.16 bDisclosure,
IFRS 12.B4 bDisclosure |
Joint ventures [axis] |
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] |
member [default] |
IAS 27.16 bDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.17 bDisclosure, Effective on first application
of IFRS 9 IFRS 4.39MDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure |
Joint ventures [member] |
member |
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.16 bDisclosure,
IFRS 12.B4 bDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure |
Aggregated individually immaterial joint
ventures [member] |
member |
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 12.21 c (i)Disclosure, Expiry date
2021-01-01 IFRS 4.39J bDisclosure |
Disclosure of joint ventures [line
items] |
line items | |
Name of joint venture |
text |
IAS 27.17 b (i)Disclosure,
IAS 27.16 b (i)Disclosure,
IFRS 12.21 a (i)Disclosure |
Description of nature of entity's
relationship with joint venture |
text |
IFRS 12.21 a (ii)Disclosure |
Principal place of business of joint
venture |
text |
IAS 27.16 b (ii)Disclosure,
IFRS 12.21 a (iii)Disclosure,
IAS 27.17 b (ii)Disclosure |
Country of incorporation of joint
venture |
text |
IFRS 12.21 a (iii)Disclosure,
IAS 27.17 b (ii)Disclosure,
IAS 27.16 b (ii)Disclosure |
Proportion of ownership interest in
joint venture |
X.XX |
IAS 27.16 b (iii)Disclosure,
IFRS 12.21 a (iv)Disclosure,
IAS 27.17 b (iii)Disclosure |
Proportion of voting rights held in
joint venture |
X.XX |
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 |
text |
IFRS 12.21 b (i)Disclosure |
Description of basis of preparation of
summarised financial information of joint venture |
text |
IFRS 12.B15Disclosure |
Dividends received |
X duration, debit |
IFRS 12.B12 aDisclosure |
Current assets |
X instant, debit |
IFRS 12.B10 bExample,
IFRS 12.B12 b (i)Disclosure,
IAS 1.66Disclosure |
Non-current assets |
X instant, debit |
IFRS 12.B10 bExample,
IAS 1.66Disclosure,
IFRS 12.B12 b (ii)Disclosure |
Current liabilities |
X instant, credit |
IFRS 12.B10 bExample,
IFRS 12.B12 b (iii)Disclosure,
IAS 1.69Disclosure |
Non-current liabilities |
X instant, credit |
IFRS 12.B10 bExample,
IAS 1.69Disclosure,
IFRS 12.B12 b (iv)Disclosure |
Revenue |
X duration, credit |
|
Profit (loss) from continuing
operations |
X duration, credit |
IFRS 8.23Disclosure,
IFRS 12.B12 b (vi)Disclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure |
Profit (loss) from discontinued
operations |
X duration, credit |
IFRS 5.33 aDisclosure,
IFRS 12.B12 b (vii)Disclosure,
IAS 1.82 eaDisclosure,
IAS 1.98 eDisclosure |
Other comprehensive income |
X duration, credit |
IAS 1.81A bDisclosure,
IAS 1.91 aDisclosure,
IAS 1.106 d (ii)Disclosure,
IFRS 12.B12 b (viii)Disclosure |
Comprehensive income |
X duration, credit |
IFRS 12.B12 b (ix)Disclosure,
IAS 1.81A cDisclosure,
IFRS 12.B10 bExample,
IFRS 1.24 bDisclosure,
IFRS 1.32 a (ii)Disclosure,
IAS 1.106 aDisclosure |
Cash and cash equivalents |
X instant, debit |
IAS 1.54 iDisclosure,
IFRS 12.B13 aDisclosure,
IAS 7.45Disclosure |
Other current financial
liabilities |
X instant, credit |
IFRS 12.B13 bDisclosure,
IAS 1.54 mDisclosure |
Other non-current financial
liabilities |
X instant, credit |
IAS 1.54 mDisclosure,
IFRS 12.B13 cDisclosure |
Depreciation and amortisation
expense |
X duration, debit |
IFRS 8.28 eDisclosure,
IAS 1.99Disclosure, IAS 1.104Disclosure,
IAS 1.102Example,
IFRS 8.23 eDisclosure,
IFRS 12.B13 dDisclosure |
Interest income |
X duration, credit |
|
Interest expense |
X duration, debit |
IFRS 8.28 eDisclosure,
IFRS 12.B13 fDisclosure,
IFRS 8.23 dDisclosure |
|
X duration, debit |
IAS 26.35 b (viii)Disclosure,
IAS 12.81 c (i)Disclosure,
IAS 12.81 c (ii)Disclosure,
IFRS 12.B13 gDisclosure,
IAS 12.79Disclosure,
IAS 1.82 dDisclosure,
IFRS 8.23 hDisclosure |
Fair value of investments in joint
ventures for which there are quoted market prices |
X instant, debit |
IFRS 12.21 b (iii)Disclosure |
Investments accounted for using equity
method |
X instant, debit |
IFRS 12.B16Disclosure,
IAS 1.54 eDisclosure,
IFRS 8.24 aDisclosure |
Share of profit (loss) from continuing
operations of associates and joint ventures accounted for using equity
method |
X duration, credit |
IFRS 12.B16 aDisclosure |
Share of post-tax profit (loss) from
discontinued operations of associates and joint ventures accounted for
using equity method |
X duration, credit |
IFRS 12.B16 bDisclosure |
Share of other comprehensive income of
associates and joint ventures accounted for using equity method, net of
tax |
X duration, credit |
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 12.B16 cDisclosure,
IAS 1.91 aDisclosure |
Share of total comprehensive income of
associates and joint ventures accounted for using equity method |
X duration, credit |
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] |
text block |
IFRS 12.B14 bDisclosure |
Description of nature and extent of
significant restrictions on transfer of funds to entity |
text |
IFRS 12.19D aDisclosure,
IFRS 12.22 aDisclosure |
Date of end of reporting period of
financial statements of joint venture |
yyyy-mm-dd |
IFRS 12.22 b (i)Disclosure |
Description of reason why using
different reporting date or period for joint venture |
text |
IFRS 12.22 b (ii)Disclosure |
Unrecognised share of losses of joint
ventures |
X duration, debit |
IFRS 12.22 cDisclosure |
Cumulative unrecognised share of losses
of joint ventures |
X instant, credit |
IFRS 12.22 cDisclosure |
Commitments in relation to joint
ventures |
X instant, credit |
IFRS 12.23 aDisclosure |
Contingent liabilities incurred in
relation to interests in joint ventures |
X instant, credit |
IFRS 12.23 bDisclosure |
Share of contingent liabilities of joint
ventures incurred jointly with other investors |
X instant, credit |
IFRS 12.23 bDisclosure |
Disclosure of interests in unconsolidated
structured entities [text block] |
text block |
IFRS 12.2 b (iii)Disclosure |
Disclosure of unconsolidated structured
entities [text block] |
text block |
IFRS 12.B4 eDisclosure |
Disclosure of unconsolidated structured
entities [abstract] |
||
Disclosure of unconsolidated structured
entities [table] |
table |
IFRS 12.B4 eDisclosure |
Unconsolidated structured entities
[axis] |
axis |
IFRS 12.B4 eDisclosure |
Entity's total for unconsolidated
structured entities [member] |
member [default] |
IFRS 12.B4 eDisclosure |
Unconsolidated structured entities
[member] |
member |
IFRS 12.B4 eDisclosure |
Securitisation vehicles
[member] |
member |
IFRS 12.B23 aExample |
Asset-backed financings
[member] |
member |
IFRS 12.B23 bExample |
Investment funds [member] |
member |
IFRS 12.B23 cExample |
Disclosure of unconsolidated structured
entities [line items] |
line items | |
Disclosure of information about
interests in structured entity [text block] |
text block |
IFRS 12.26Disclosure |
Description of how entity determined
which structured entities it sponsored |
text |
IFRS 12.27 aDisclosure |
Income from structured entities |
X duration, credit |
IFRS 12.27 bDisclosure |
Description of types of income from
structured entities |
text |
IFRS 12.27 bDisclosure,
IFRS 12.B26 cExample |
Assets transferred to structured
entities, at time of transfer |
X duration, credit |
IFRS 12.27 cDisclosure |
Assets recognised in entity's financial
statements in relation to structured entities |
X instant, debit |
IFRS 12.29 aDisclosure |
Liabilities recognised in entity's
financial statements in relation to structured entities |
X instant, credit |
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
|
text |
IFRS 12.29 bDisclosure |
Maximum exposure to loss from interests
in structured entities |
X instant |
IFRS 12.29 cDisclosure |
Information about how maximum exposure
to loss from interests in structured entities is determined |
text |
IFRS 12.29 cDisclosure |
Description of fact and reasons why
maximum exposure to loss from interests in structured entities cannot be
quantified |
text |
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
|
text |
IFRS 12.29 dDisclosure |
Description of type of support provided
to structured entity without having contractual obligation to do
so |
text |
IFRS 12.30 aDisclosure,
IFRS 12.15 aDisclosure |
Support provided to structured entity
without having contractual obligation to do so |
X duration |
IFRS 12.30 aDisclosure,
IFRS 12.15 aDisclosure |
Description of reasons for providing
support to structured entity without having contractual obligation to do
so |
text |
IFRS 12.30 bDisclosure,
IFRS 12.15 bDisclosure |
Description of intentions to provide
support to structured entity |
text |
IFRS 12.17Disclosure,
IFRS 12.31Disclosure |
Additional information about nature of
and changes in risks associated with interests in structured entities
[text block] |
text block |
IFRS 12.B25Disclosure |
Description of terms of contractual
arrangements that could require parent or subsidiaries to provide
financial support to structured entity
|
text |
IFRS 12.B26 aExample,
IFRS 12.14Disclosure |
Losses incurred in relation to interests
in structured entities |
X duration, debit |
IFRS 12.B26 bExample |
Description of whether entity is
required to absorb losses of structured entities before other
parties |
text |
IFRS 12.B26 dExample |
Maximum limit of losses of structured
entities which entity is required to absorb before other parties |
X instant, credit |
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]
|
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] |
text block |
IFRS 12.B26 eExample |
Description of difficulties structured
entity experienced in financing its activities |
text |
IFRS 12.B26 fExample |
Disclosure of forms of funding of
structured entity and their weighted-average life [text block] |
text block |
IFRS 12.B26 gExample |
Disclosure of investment entities [text
block] |
text block |
IFRS 12 - Investment entity
statusDisclosure |
Information about significant judgements
and assumptions made in determining that entity is investment
entity |
text |
IFRS 12.9ADisclosure |
Description of reasons for concluding
that entity is investment entity if it does not have one or more typical
characteristics |
text |
IFRS 12.9ADisclosure |
Description of change of investment
entity status |
text |
IFRS 12.9BDisclosure |
Description of reasons for change of
investment entity status |
text |
IFRS 12.9BDisclosure |
Disclosure of effect of change of
investment entity status on financial statements [text block] |
text block |
IFRS 12.9BDisclosure |
Fair value of subsidiaries that cease to
be consolidated as of date of change of investment entity status |
X instant, debit |
IFRS 12.9B aDisclosure |
Gain (loss) on cessation of consolidation
of subsidiaries due to change of investment entity status |
X duration, credit |
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 |
text |
IFRS 12.9B cDisclosure |
Statement that investment entity is
required to apply exception from consolidation |
text |
IFRS 12.19ADisclosure |
Disclosure of information about
unconsolidated subsidiaries [text block] |
text block |
IFRS 12.19BDisclosure |
Disclosure of information about
unconsolidated subsidiaries [abstract] |
||
Disclosure of information about
unconsolidated subsidiaries [table] |
table |
IFRS 12.19BDisclosure |
Unconsolidated subsidiaries
[axis] |
axis |
IFRS 12.19BDisclosure |
Entity's total for unconsolidated
subsidiaries [member] |
member [default] |
IFRS 12.19BDisclosure |
Unconsolidated subsidiaries
[member] |
member |
IFRS 12.19BDisclosure |
Unconsolidated subsidiaries that
investment entity controls directly [member] |
member |
IFRS 12.19BDisclosure |
Unconsolidated subsidiaries controlled
by subsidiaries of investment entity [member] |
member |
IFRS 12.19CDisclosure |
Disclosure of information about
unconsolidated subsidiaries [line items] |
line items | |
Name of subsidiary |
text |
IAS 27.17 b (i)Disclosure,
IFRS 12.19B aDisclosure,
IAS 27.16 b (i)Disclosure,
IFRS 12.12 aDisclosure |
Principal place of business of
subsidiary |
text |
IAS 27.16 b (ii)Disclosure,
IFRS 12.19B bDisclosure,
IAS 27.17 b (ii)Disclosure,
IFRS 12.12 bDisclosure |
Country of incorporation of
subsidiary |
text |
IAS 27.16 b (ii)Disclosure,
IFRS 12.12 bDisclosure,
IFRS 12.19B bDisclosure,
IAS 27.17 b (ii)Disclosure |
Proportion of ownership interest in
subsidiary |
X.XX |
IAS 27.16 b (iii)Disclosure,
IAS 27.17 b (iii)Disclosure,
IFRS 12.19B cDisclosure |
Proportion of voting rights held in
subsidiary |
X.XX |
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 |
text |
IFRS 12.19D aDisclosure,
IFRS 12.22 aDisclosure |
Description of current commitments or
intentions to provide support to subsidiary |
text |
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 |
text |
IFRS 12.19E aDisclosure |
Support provided to subsidiary by
investment entity or its subsidiaries without having contractual
obligation to do so |
X duration |
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
|
text |
IFRS 12.19E bDisclosure |
Disclosure of information about
unconsolidated structured entities controlled by investment entity [text
block] |
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] |
table |
IFRS 12.19FDisclosure |
Unconsolidated structured entities
controlled by investment entity [axis] |
axis |
IFRS 12.19FDisclosure |
Unconsolidated structured entities
controlled by investment entity [member] |
member [default] |
IFRS 12.19FDisclosure |
Disclosure of information about
unconsolidated structured entities controlled by investment entity [line
items] |
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 |
text |
IFRS 12.19FDisclosure |
Explanation of relevant factors in
reaching decision to provide support that resulted in controlling
unconsolidated structured entity |
text |
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
|
text |
IFRS 11.C4Disclosure |
Cumulative unrecognised share of losses
of joint ventures, transition from proportionate consolidation to equity
method |
X instant, credit |
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] |
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] |
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]
|
text block |
IFRS 11.C12 bDisclosure |
Identification of unadjusted comparative
information |
text |
IAS 27.18IDisclosure,
IFRS 10.C6BDisclosure,
|
Statement that unadjusted comparative
information has been prepared on different basis |
text |
IAS 27.18IDisclosure,
|
Explanation of basis of preparation of
unadjusted comparative information |
text |
Effective
2021-01-01 IFRS 17.C27Disclosure,
|
[825900]
Notes - Non-current asset held for sale and discontinued operations
|
||
Disclosure of non-current assets held for
sale and discontinued operations [text block] |
text block |
IFRS 5 - Presentation and
disclosureDisclosure |
Disclosure of analysis of single
amount of discontinued operations [text block] |
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] |
table |
IFRS 5.33 bDisclosure |
Continuing and discontinued operations
[axis] |
axis |
IFRS 5 - Presentation and
disclosureDisclosure |
Continuing operations [member] |
IFRS 5 - Presentation and
disclosureDisclosure | |
Discontinued operations
[member] |
member |
IFRS 5 - Presentation and
disclosureDisclosure |
Disclosure of analysis of single
amount of discontinued operations [line items] |
line items | |
Profit (loss) before tax |
X duration, credit |
IAS 1.103Example,
IFRS 8.23Example, IAS 1.102Example,
IFRS 8.28 bExample,
IFRS 5.33 b (i)Disclosure |
Revenue |
X duration, credit |
|
|
X duration, debit |
IFRS 5.33 b (ii)Disclosure,
IAS 12.81 h (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
|
X duration, credit |
IFRS 5.33 b (iii)Disclosure |
|
X duration, debit |
IFRS 5.33 b (iv)Disclosure,
IAS 12.81 h (i)Disclosure |
Profit (loss) from discontinued
operations |
X duration, credit |
IFRS 5.33 aDisclosure,
IFRS 12.B12 b (vii)Disclosure,
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 |
X duration, debit |
IFRS 5.33 cDisclosure |
Net cash flows from (used in) operating
activities, discontinued operations |
X duration, debit |
IFRS 5.33 cDisclosure |
Net cash flows from (used in) operating
activities |
X duration |
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 |
X duration, debit |
IFRS 5.33 cDisclosure |
Net cash flows from (used in) investing
activities, discontinued operations |
X duration, debit |
IFRS 5.33 cDisclosure |
Net cash flows from (used in) investing
activities |
X duration, debit |
IAS 7.10Disclosure,
IAS 7.50 dDisclosure |
Cash flows from (used in) financing
activities [abstract] |
||
Net cash flows from (used in) financing
activities, continuing operations |
X duration, debit |
IFRS 5.33 cDisclosure |
Net cash flows from (used in) financing
activities, discontinued operations |
X duration, debit |
IFRS 5.33 cDisclosure |
Net cash flows from (used in) financing
activities |
X duration, debit |
IAS 7.50 dDisclosure,
IAS 7.10Disclosure |
Increase (decrease) in cash and cash
equivalents, discontinued operations |
X duration, debit |
IFRS 5.33 cCommon
practice |
Income from continuing operations
attributable to owners of parent |
X duration, credit |
IFRS 5.33 dDisclosure |
Income from discontinued operations
attributable to owners of parent |
X duration, credit |
IFRS 5.33 dDisclosure |
Profit (loss) from continuing operations
attributable to non-controlling interests |
X duration, credit |
IFRS 5.33 dExample,
IFRS 5 - Example 11Example |
Profit (loss) from discontinued
operations attributable to non-controlling interests |
X duration, credit |
IFRS 5 - Example
11Example, IFRS 5.33 dExample |
Explanation of nature and adjustments to
amounts previously presented in discontinued operations |
text |
IFRS 5.35Disclosure |
Description of non-current asset or
disposal group held for sale which were sold or reclassified |
text |
IFRS 5.41 aDisclosure |
Explanation of facts and circumstances of
sale or reclassification and expected disposal, manner and timing |
text |
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 |
X duration, credit |
IFRS 5.41 cDisclosure |
Description of segment in which
non-current asset or disposal group held for sale is presented |
text |
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 |
text |
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 |
text |
IFRS 5.42Disclosure |
Description of changes in plan to sell
non-current asset or disposal group held for sale |
text |
IFRS 5.42Disclosure |
|
| |
|
| |
|
| |
|
X duration, debit |
IFRS 5.33 b (ii)Disclosure,
IAS 12.81 h (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
|
X duration, credit |
IFRS 5.33 b (iii)Disclosure |
|
X duration, debit |
IFRS 5.33 b (iv)Disclosure,
IAS 12.81 h (i)Disclosure |
[826380]
Notes - Inventories |
||
Disclosure of inventories [text
block] |
text block |
IAS 2 - DisclosureDisclosure |
Description of accounting policy for
measuring inventories [text block] |
text block |
IAS 2.36 aDisclosure |
Description of inventory cost
formulas |
text |
IAS 2.36 aDisclosure |
Inventories, at fair value less costs to
sell |
X instant, debit |
IAS 2.36 cDisclosure |
Inventories, at net realisable
value |
X instant, debit |
IAS 2.36Common
practice |
Inventory write-down |
X duration |
IAS 2.36 eDisclosure,
IAS 1.98 aDisclosure |
Reversal of inventory write-down |
X duration |
IAS 2.36 fDisclosure,
IAS 1.98 aDisclosure |
Description of circumstances leading to
reversals of inventory write-down |
text |
IAS 2.36 gDisclosure |
Cost of inventories recognised as expense
during period |
X duration, debit |
IAS 2.36 dDisclosure |
Inventories pledged as security for
liabilities |
X instant, debit |
IAS 2.36 hDisclosure |
[827570]
Notes - Other provisions, contingent liabilities and contingent assets
|
||
Disclosure of other provisions, contingent
liabilities and contingent assets [text block] |
text block |
IAS 37 - DisclosureDisclosure |
Disclosure of other provisions [text
block] |
text block |
IAS 37.84Disclosure |
Disclosure of other provisions
[abstract] |
||
Disclosure of other provisions
[table] |
table |
IAS 37.84Disclosure |
Classes of other provisions
[axis] |
axis |
IAS 37.84Disclosure |
Other provisions [member] |
member [default] |
IAS 37.84Disclosure |
Warranty provision [member] |
member |
IAS 37.87Example,
IAS 37 - Example 1 WarrantiesExample |
Restructuring provision
[member] |
member |
IAS 37.70Example |
Legal proceedings provision
[member] |
member |
IAS 37 - Example 10 A court
caseExample, IAS 37.87Example |
Refunds provision [member] |
member |
IAS 37 - Example 4 Refunds
policyExample, IAS 37.87Example |
Onerous contracts provision
[member] |
member |
IAS 37.66Example, Expiry date
2019-01-01 IAS 37 - Example 8 An onerous
contractExample |
Provision for decommissioning,
restoration and rehabilitation costs [member] |
member |
IAS 37 - D Examples:
disclosuresExample,
IAS 37.87Example |
Other environment related provision
[member] |
member |
IAS 37.84Common
practice |
Provision for credit commitments
[member] |
member |
IAS 37.84Common
practice |
Provision for taxes other than income
tax [member] |
member |
IAS 37.84Common
practice |
Miscellaneous other provisions
[member] |
member |
IAS 37.84Disclosure |
Disclosure of other provisions [line
items] |
line items | |
Reconciliation of changes in other
provisions [abstract] |
||
Other provisions at beginning of
period |
X instant, credit |
IAS 37.84 aDisclosure,
IAS 1.78 dDisclosure |
Changes in other provisions
[abstract] |
||
Additional provisions, other provisions
[abstract] |
||
New provisions, other
provisions |
X duration, credit |
IAS 37.84 bCommon
practice |
Increase in existing provisions, other
provisions |
X duration, credit |
IAS 37.84 bDisclosure |
Total additional provisions, other
provisions |
X duration, credit |
IAS 37.84 bDisclosure |
Acquisitions through business
combinations, other provisions |
X duration, credit |
IAS 37.84Common
practice |
Provision used, other
provisions |
(X) duration, debit |
IAS 37.84 cDisclosure |
Unused provision reversed, other
provisions |
(X) duration, debit |
IAS 37.84 dDisclosure |
Increase through adjustments arising
from passage of time, other provisions |
X duration, credit |
IAS 37.84 eDisclosure |
Increase (decrease) through change in
discount rate, other provisions |
X duration, credit |
IAS 37.84 eDisclosure |
Increase (decrease) through net exchange
differences, other provisions |
X duration, credit |
IAS 37.84Common
practice |
Decrease through loss of control of
subsidiary, other provisions |
(X) duration, debit |
IAS 37.84Common
practice |
Increase (decrease) through transfers
and other changes, other provisions |
X duration, credit |
IAS 37.84Common
practice |
Decrease through transfer to liabilities
included in disposal groups classified as held for sale, other
provisions |
(X) duration, debit |
IAS 37.84Common
practice |
Total increase (decrease) in other
provisions |
X duration, credit |
IAS 37.84Disclosure |
Other provisions at end of
period |
X instant, credit |
IAS 37.84 aDisclosure,
IAS 1.78 dDisclosure |
Description of nature of obligation,
other provisions |
text |
IAS 37.85 aDisclosure |
Description of expected timing of
outflows, other provisions |
text |
IAS 37.85 aDisclosure |
Indication of uncertainties of amount or
timing of outflows, other provisions |
text |
IAS 37.85 bDisclosure |
Description of major assumptions made
concerning future events, other provisions |
text |
IAS 37.85 bDisclosure |
Asset recognised for expected
reimbursement, other provisions |
X instant, debit |
IAS 37.85 cDisclosure |
Expected reimbursement, other
provisions |
X instant, debit |
IAS 37.85 cDisclosure |
Disclosure of contingent liabilities
[text block] |
text block |
IAS 37.86Disclosure |
Disclosure of contingent liabilities
[abstract] |
||
Disclosure of contingent liabilities
[table] |
table |
IAS 37.86Disclosure |
Classes of contingent liabilities
[axis] |
axis |
IFRS 3.B67 cDisclosure,
IAS 37.86Disclosure |
Contingent liabilities [member] |
member [default] |
IFRS 3.B67 cDisclosure,
IAS 37.88Disclosure |
Warranty contingent liability
[member] |
member |
IAS 37.88Example |
Restructuring contingent liability
[member] |
member |
IAS 37.88Example |
Legal proceedings contingent liability
[member] |
member |
IAS 37.88Example |
Onerous contracts contingent liability
[member] |
member |
IAS 37.88Example |
Contingent liability for
decommissioning, restoration and rehabilitation costs [member] |
member |
IAS 37.88Example |
Other environment related contingent
liability [member] |
member |
IAS 37.88Common
practice |
Tax contingent liability
[member] |
member |
IAS 37.88Common
practice |
Contingent liability for guarantees
[member] |
member |
IAS 37.88Common
practice |
Contingent liabilities related to joint
ventures [member] |
member |
IAS 37.88Example |
Share of contingent liabilities of
associates [member] |
member |
IAS 37.88Example |
Contingent liability arising from
post-employment benefit obligations [member] |
member |
IAS 19.152Disclosure |
Other contingent liabilities
[member] |
member |
IAS 37.88Example |
Disclosure of contingent liabilities
[line items] |
line items | |
Description of nature of obligation,
contingent liabilities |
text |
IAS 37.86Disclosure |
Explanation of estimated financial effect
of contingent liabilities |
text |
IAS 37.86 aDisclosure |
Estimated financial effect of contingent
liabilities |
X instant |
IAS 37.86 aDisclosure |
Explanation of possibility of
reimbursement, contingent liabilities |
text |
IAS 37.86 cDisclosure |
Indication of uncertainties of amount or
timing of outflows, contingent liabilities |
text |
IAS 37.86 bDisclosure |
Description of nature of contingent
assets |
text |
IAS 37.89Disclosure |
Explanation of estimated financial effect
of contingent assets |
text |
IAS 37.89Disclosure |
Estimated financial effect of contingent
assets |
X instant |
IAS 37.89Disclosure |
Information about contingent assets that
disclosure is not practicable |
text |
IAS 37.91Disclosure |
Information about contingent liabilities
that disclosure is not practicable |
text |
IAS 37.91Disclosure |
Explanation of general nature of dispute
and of reason for non-disclosure of information regarding
provision |
text |
IAS 37.92Disclosure |
Explanation of general nature of dispute
and of reason for non-disclosure of information regarding contingent
liability |
text |
IAS 37.92Disclosure |
Explanation of general nature of dispute
and of reason for non-disclosure of information regarding contingent
asset |
text |
IAS 37.92Disclosure |
[831110]
Notes - Revenue |
||
Disclosure of revenue [text
block] |
text block |
IAS 1.10 eCommon practice,
|
Description of accounting policy for
recognition of revenue [text block] |
text block |
|
[831150]
Notes - Revenue from contracts with customers |
||
Disclosure of revenue from contracts with
customers [text block] |
text block |
|
Contract assets [abstract] |
||
Non-current contract assets |
X instant, debit |
|
Current contract assets |
X instant, debit |
|
Total contract assets |
X instant, debit |
|
Contract liabilities [abstract] |
||
Non-current contract liabilities |
X instant, credit |
|
Current contract liabilities |
X instant, credit |
|
Total contract liabilities |
X instant, credit |
|
Receivables from contracts with customers
[abstract] |
||
Non-current receivables from contracts
with customers |
X instant, debit |
|
Current receivables from contracts with
customers |
X instant, debit |
|
Total receivables from contracts with
customers |
X instant, debit |
|
Revenue from contracts with
customers |
X duration, credit |
|
Impairment loss on receivables or
contract assets arising from contracts with customers |
X duration, debit |
|
Disclosure of disaggregation of revenue
from contracts with customers [text block] |
text block |
|
Disclosure of disaggregation of revenue
from contracts with customers [abstract] |
||
Disclosure of disaggregation of revenue
from contracts with customers [table] |
table |
|
Products and services [axis] |
axis |
IFRS 8.32Disclosure,
|
Products and services [member] |
member [default] |
IFRS 8.32Disclosure,
|
Geographical areas [axis] |
axis |
Effective
2021-01-01 IFRS 17.96 bExample,
IFRS 8.33Disclosure, |
Geographical areas [member] |
member [default] |
|
Markets of customers [axis] |
axis |
|
Markets of customers [member] |
member [default] |
|
Types of customers [axis] |
axis |
|
Types of customers [member] |
member [default] |
|
Government customers [member] |
member |
|
Non-government customers
[member] |
member |
|
Types of contracts [axis] |
axis |
Effective
2021-01-01 IFRS 17.96 aExample,
|
Types of contracts [member] |
member [default] |
Effective
2021-01-01 IFRS 17.96 aExample,
|
Fixed-price contracts [member] |
member |
|
Time-and-materials contracts
[member] |
member |
|
Contract duration [axis] |
axis |
|
Contract duration [member] |
member [default] |
|
Short-term contracts [member] |
member |
|
Long-term contracts [member] |
member |
|
Timing of transfer of goods or services
[axis] |
axis |
|
Timing of transfer of goods or services
[member] |
member [default] |
|
Goods or services transferred at point
in time [member] |
member |
|
Goods or services transferred over time
[member] |
member |
|
Sales channels [axis] |
axis |
|
Sales channels [member] |
member [default] |
|
Goods sold directly to consumers
[member] |
member |
|
Goods sold through intermediaries
[member] |
member |
|
Segments [axis] |
axis |
IFRS 8.23Disclosure, Effective
2021-01-01 IFRS 17.96 cExample,
IAS 36.130 d (ii)Disclosure, |
Segments [member] |
member [default] |
Effective
2021-01-01 IFRS 17.96 cExample,
IFRS 8.28Disclosure,
IAS 36.130 d (ii)Disclosure, |
Reportable segments [member] |
member |
IFRS 8.23Disclosure, Effective
2021-01-01 IFRS 17.96 cExample,
|
All other segments [member] |
member |
|
Disclosure of disaggregation of revenue
from contracts with customers [line items] |
line items | |
Revenue from contracts with
customers |
X duration, credit |
|
Information about relationship between
disclosure of disaggregated revenue from contracts with customers and
revenue information for reportable segments [text block]
|
text block |
|
Contract assets at beginning of
period |
X instant, debit |
|
Contract assets at end of period |
X instant, debit |
|
Contract liabilities at beginning of
period |
X instant, credit |
|
Contract liabilities at end of
period |
X instant, credit |
|
Receivables from contracts with customers
at beginning of period |
X instant, debit |
|
Receivables from contracts with customers
at end of period |
X instant, debit |
|
Revenue that was included in contract
liability balance at beginning of period |
X duration, credit |
|
Revenue from performance obligations
satisfied or partially satisfied in previous periods |
X duration, credit |
|
Explanation of how timing of satisfaction
of performance obligations relates to typical timing of payment |
text |
|
Explanation of effect that timing of
satisfaction of performance obligations and typical timing of payment have
on contract assets and contract liabilities [text block]
|
text block |
|
Explanation of significant changes in
contract assets and contract liabilities [text block] |
text block |
|
Increase through business combinations,
contract assets |
X duration, debit |
|
Increase (decrease) through cumulative
catch-up adjustments to revenue, contract assets |
X duration, debit |
|
Increase (decrease) through cumulative
catch-up adjustments to revenue arising from change in measure of
progress, contract assets |
X duration, debit |
|
Increase (decrease) through cumulative
catch-up adjustments to revenue arising from change in estimate of
transaction price, contract assets
|
X duration, debit |
|
Increase (decrease) through cumulative
catch-up adjustments to revenue arising from contract modification,
contract assets |
X duration, debit |
|
Decrease through impairment, contract
assets |
X duration, credit |
|
Decrease through right to consideration
becoming unconditional, contract assets |
X duration, credit |
|
Increase through business combinations,
contract liabilities |
X duration, credit |
|
Increase (decrease) through cumulative
catch-up adjustments to revenue, contract liabilities |
X duration, credit |
|
Increase (decrease) through cumulative
catch-up adjustments to revenue arising from change in measure of
progress, contract liabilities |
X duration, credit |
|
Increase (decrease) through cumulative
catch-up adjustments to revenue arising from change in estimate of
transaction price, contract liabilities
|
X duration, credit |
|
Increase (decrease) through cumulative
catch-up adjustments to revenue arising from contract modification,
contract liabilities |
X duration, credit |
|
Decrease through performance obligation
being satisfied, contract liabilities |
X duration, debit |
|
Disclosure of performance obligations
[text block] |
text block |
|
Disclosure of performance obligations
[abstract] |
||
Disclosure of performance obligations
[table] |
table |
|
Performance obligations [axis] |
axis |
|
Performance obligations
[member] |
member [default] |
|
Performance obligations satisfied over
time [member] |
member |
|
Performance obligations satisfied at
point in time [member] |
member |
|
Disclosure of performance obligations
[line items] |
line items | |
Description of when entity typically
satisfies performance obligations |
text |
|
Description of significant payment terms
in contracts with customers |
text |
|
Description of nature of goods or
services that entity has promised to transfer |
text |
|
Description of performance obligations
to arrange for another party to transfer goods or services |
text |
|
Description of obligations for returns,
refunds and other similar obligations |
text |
|
Description of types of warranties and
related obligations |
text |
|
Description of methods used to recognise
revenue from contracts with customers |
text |
|
Explanation of why methods used to
recognise revenue provide faithful depiction of transfer of goods or
services |
text |
|
Description of significant judgements
made in evaluating when customer obtains control of promised goods or
services |
text |
|
Transaction price allocated to remaining
performance obligations |
X instant, credit |
|
Explanation of when entity expects to
recognise transaction price allocated to remaining performance obligations
as revenue |
text |
|
Disclosure of transaction price allocated
to remaining performance obligations [text block] |
text block |
|
Disclosure of transaction price allocated
to remaining performance obligations [abstract] |
||
Disclosure of transaction price allocated
to remaining performance obligations [table] |
table |
|
Maturity [axis] |
axis |
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 aDisclosure, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IAS 1.61Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure, |
Aggregated time bands [member] |
member [default] |
Expiry date
2019-01-01 IAS 17.35 aDisclosure,
|
Disclosure of transaction price allocated
to remaining performance obligations [line items] |
line items | |
Transaction price allocated to remaining
performance obligations |
X instant, credit |
|
Explanation of whether practical
expedient is applied for disclosure of transaction price allocated to
remaining performance obligations
|
text |
|
Explanation of whether any consideration
from contracts with customers is not included in disclosure of transaction
price allocated to remaining performance obligations
|
text |
|
Description of judgements, and changes in
judgements, that significantly affect determination of amount and timing
of revenue from contracts with customers
|
text |
|
Disclosure of information about methods,
inputs and assumptions used for determining transaction price [text
block] |
text block |
|
Disclosure of information about methods,
inputs and assumptions used for assessing whether estimate of variable
consideration is constrained [text block]
|
text block |
|
Disclosure of information about methods,
inputs and assumptions used for allocating transaction price [text
block] |
text block |
|
Disclosure of information about methods,
inputs and assumptions used for measuring obligations for returns, refunds
and other similar obligations [text block]
|
text block |
|
Description of judgements made in
determining amount of costs to obtain or fulfil contracts with
customers |
text |
|
Description of method used to determine
amortisation of assets recognised from costs to obtain or fulfil contracts
with customers |
text |
|
Disclosure of assets recognised from
costs to obtain or fulfil contracts with customers [text block] |
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] |
table |
|
Categories of assets recognised from
costs to obtain or fulfil contracts with customers [axis] |
axis |
|
Categories of assets recognised from
costs to obtain or fulfil contracts with customers [member] |
member [default] |
|
Costs to obtain contracts with customers
[member] |
member |
|
Pre-contract costs [member] |
member |
|
Setup costs [member] |
member |
|
Disclosure of assets recognised from
costs to obtain or fulfil contracts with customers [line items] |
line items | |
Assets recognised from costs to obtain or
fulfil contracts with customers |
X instant, debit |
|
Amortisation, assets recognised from
costs incurred to obtain or fulfil contracts with customers |
X duration, debit |
|
Impairment loss, assets recognised from
costs incurred to obtain or fulfil contracts with customers |
X duration, debit |
|
Statement that practical expedient about
existence of significant financing component has been used |
text |
|
Statement that practical expedient about
incremental costs of obtaining contract has been used |
text |
|
Description of practical expedients used
when applying IFRS 15 retrospectively |
text |
|
Qualitative assessment of estimated
effect of practical expedients used when applying IFRS 15
retrospectively |
text |
|
Explanation of reasons for significant
changes in financial statement line items due to application of IFRS
15 |
text |
|
[831400]
Notes - Government grants |
||
Disclosure of government grants [text
block] |
text block |
IAS 20 - DisclosureDisclosure |
Description of accounting policy for
government grants [text block] |
text block |
IAS 20.39 aDisclosure |
Description of nature and extent of
government grants recognised in financial statements |
text |
IAS 20.39 bDisclosure |
Income from government grants |
X duration, credit |
IAS 20.39 bCommon
practice |
Indication of other forms of government
assistance with direct benefits for entity |
text |
IAS 20.39 bDisclosure |
Explanation of unfulfilled conditions and
other contingencies attaching to government assistance |
text |
IAS 20.39 cDisclosure |
[831710]
Notes - Construction contracts |
||
|
| |
Revenue from construction
contracts |
X duration, credit |
IAS 1.112 cCommon practice,
|
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
[832410]
Notes - Impairment of assets |
||
Disclosure of impairment of assets [text
block] |
text block |
IAS 36 - DisclosureDisclosure |
Disclosure of impairment loss and
reversal of impairment loss [text block] |
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] |
table |
IAS 36.126Disclosure |
Classes of assets [axis] |
axis |
Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 36.126Disclosure,
IFRS 13.93Disclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IAS 36.130 d (ii)Disclosure |
Assets [member] |
member [default] |
IAS 36.126Disclosure, Expiry date
2019-01-01 IAS 17.31 aDisclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IFRS 13.93Disclosure |
Property, plant and equipment
[member] |
member |
Effective
2019-01-01 IFRS 16.53Example,
IAS 16.73Disclosure, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 36.127Example |
Intangible assets other than goodwill
[member] |
member |
Effective
2019-01-01 IFRS 16.53Example, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 36.127Example,
IAS 38.118Disclosure |
Right-of-use assets [member] |
member |
Effective
2019-01-01 IFRS 16.33Disclosure |
Exploration and evaluation assets
[member] |
member |
IAS 36.127Common
practice |
Goodwill [member] |
member |
IAS 36.127Example |
Investments accounted for using equity
method [member] |
member |
IAS 36.127Common
practice |
Non-current assets or disposal groups
classified as held for sale [member] |
member |
IAS 36.127Common
practice |
Other impaired assets [member] |
member |
IAS 36.127Example |
Disclosure of impairment loss and
reversal of impairment loss [line items] |
line items | |
Impairment loss recognised in profit or
loss |
X duration, debit |
IAS 36.129 aDisclosure,
IAS 36.126 aDisclosure |
Description of line item(s) in statement
of comprehensive income in which impairment losses recognised in profit or
loss are included |
text |
IAS 36.126 aDisclosure |
Reversal of impairment loss recognised in
profit or loss |
X duration, credit |
IAS 36.129 bDisclosure,
IAS 36.126 bDisclosure |
Description of line item(s) in statement
of comprehensive income in which impairment losses recognised in profit or
loss are reversed |
text |
IAS 36.126 bDisclosure |
Impairment loss recognised in other
comprehensive income |
X duration, debit |
IAS 36.129 aDisclosure,
IAS 36.126 cDisclosure |
Reversal of impairment loss recognised in
other comprehensive income |
X duration, credit |
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] |
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] |
table |
IAS 36.130Disclosure |
Individual assets or cash-generating
units [axis] |
axis |
IAS 36.130Disclosure |
Entity's total for individual assets or
cash-generating units [member] |
member [default] |
IAS 36.130Disclosure |
Individual assets or cash-generating
units [member] |
member |
IAS 36.130Disclosure |
Disclosure of information for impairment
loss recognised or reversed for individual asset or cash-generating unit
[line items] |
line items | |
Explanation of main events and
circumstances that led to recognition of impairment losses and reversals
of impairment losses |
text |
IAS 36.131 bDisclosure,
IAS 36.130 aDisclosure |
Impairment loss |
X duration, debit |
IAS 36.130 d (ii)Disclosure,
IAS 36.130 bDisclosure |
Reversal of impairment loss |
X duration, credit |
IAS 36.130 d (ii)Disclosure,
IAS 36.130 bDisclosure |
Description of nature of individual
asset |
text |
IAS 36.130 c (i)Disclosure |
Description of reportable segment to
which individual asset belongs |
text |
IAS 36.130 c (ii)Disclosure |
Description of cash-generating
unit |
text |
IAS 36.130 d (i)Disclosure |
Description of current and former way of
aggregating assets |
text |
IAS 36.130 d (iii)Disclosure |
Description of reasons for changing way
cash-generating unit is identified |
text |
IAS 36.130 d (iii)Disclosure |
Recoverable amount of asset or
cash-generating unit |
X instant, debit |
IAS 36.130 eDisclosure |
Information whether recoverable amount of
asset is fair value less costs of disposal or value in use |
text |
IAS 36.130 eDisclosure |
Description of level of fair value
hierarchy within which fair value measurement is categorised |
text |
IAS 36.130 f (i)Disclosure,
IAS 36.134 e (iiA)Disclosure |
Description of valuation techniques used
to measure fair value less costs of disposal |
text |
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 |
text |
IAS 36.130 f (ii)Disclosure,
IAS 36.134 e (iiB)Disclosure |
Description of reasons for change in
valuation technique used to measure fair value less costs of
disposal |
text |
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 |
text |
IAS 36.130 f (iii)Disclosure,
IAS 36.134 e (i)Disclosure |
Discount rate used in current measurement
of fair value less costs of disposal |
X.XX |
IAS 36.130 f (iii)Disclosure |
Discount rate used in previous
measurement of fair value less costs of disposal |
X.XX |
IAS 36.130 f (iii)Disclosure |
Discount rate used in current estimate of
value in use |
X.XX |
IAS 36.130 gDisclosure |
Discount rate used in previous estimate
of value in use |
X.XX |
IAS 36.130 gDisclosure |
|
text block |
IAS 36.130 d (ii)Disclosure |
|
||
|
table |
IAS 36.130 d (ii)Disclosure |
Individual assets or cash-generating
units [axis] |
axis |
IAS 36.130Disclosure |
Entity's total for individual assets or
cash-generating units [member] |
member [default] |
IAS 36.130Disclosure |
Individual assets or cash-generating
units [member] |
member |
IAS 36.130Disclosure |
Classes of assets [axis] |
axis |
Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 36.126Disclosure,
IFRS 13.93Disclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IAS 36.130 d (ii)Disclosure |
Assets [member] |
member [default] |
IAS 36.126Disclosure, Expiry date
2019-01-01 IAS 17.31 aDisclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IFRS 13.93Disclosure |
Property, plant and equipment
[member] |
member |
Effective
2019-01-01 IFRS 16.53Example,
IAS 16.73Disclosure, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 36.127Example |
Intangible assets other than goodwill
[member] |
member |
Effective
2019-01-01 IFRS 16.53Example, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 36.127Example,
IAS 38.118Disclosure |
Right-of-use assets [member] |
member |
Effective
2019-01-01 IFRS 16.33Disclosure |
Exploration and evaluation assets
[member] |
member |
IAS 36.127Common
practice |
Goodwill [member] |
member |
IAS 36.127Example |
Investments accounted for using equity
method [member] |
member |
IAS 36.127Common
practice |
Non-current assets or disposal groups
classified as held for sale [member] |
member |
IAS 36.127Common
practice |
Other impaired assets [member] |
member |
IAS 36.127Example |
Segments [axis] |
axis |
IFRS 8.23Disclosure, Effective
2021-01-01 IFRS 17.96 cExample,
IAS 36.130 d (ii)Disclosure, |
Segments [member] |
member [default] |
Effective
2021-01-01 IFRS 17.96 cExample,
IFRS 8.28Disclosure,
IAS 36.130 d (ii)Disclosure, |
Reportable segments [member] |
member |
IFRS 8.23Disclosure, Effective
2021-01-01 IFRS 17.96 cExample,
|
|
line items | |
Impairment loss |
X duration, debit |
IAS 36.130 d (ii)Disclosure,
IAS 36.130 bDisclosure |
Reversal of impairment loss |
X duration, credit |
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 |
text |
IAS 36.131 bDisclosure,
IAS 36.130 aDisclosure |
Explanation of main classes of assets
affected by impairment losses or reversals of impairment losses |
text |
IAS 36.131 aDisclosure |
Unallocated goodwill |
X instant, debit |
IAS 36.133Disclosure |
Explanation of goodwill not allocated to
cash-generating unit |
text |
IAS 36.133Disclosure |
Explanation of fact that carrying amount
of goodwill or intangible assets with indefinite useful lives is not
significant |
text |
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
|
text |
IAS 36.135Disclosure |
Disclosure of information for
cash-generating units [text block] |
text block |
IAS 36.134Disclosure |
Disclosure of information for
cash-generating units [abstract] |
||
Disclosure of information for
cash-generating units [table] |
table |
IAS 36.134Disclosure |
Cash-generating units [axis] |
axis |
IAS 36.134Disclosure |
Entity's total for cash-generating units
[member] |
member [default] |
IAS 36.134Disclosure,
IAS 36.135Disclosure |
Cash-generating units [member] |
member |
IAS 36.134Disclosure |
Aggregate cash-generating units for
which amount of goodwill or intangible assets with indefinite useful lives
is not significant [member] |
member |
IAS 36.135Disclosure |
Disclosure of information for
cash-generating units [line items] |
line items | |
Goodwill |
X instant, debit |
IAS 36.135 aDisclosure,
IAS 36.134 aDisclosure,
IFRS 3.B67 dDisclosure,
IAS 1.54 cDisclosure |
Intangible assets with indefinite useful
life |
X instant, debit |
IAS 36.135 bDisclosure,
IAS 38.122 aDisclosure,
IAS 36.134 bDisclosure |
Description of basis on which unit's
recoverable amount has been determined |
text |
IAS 36.134 cDisclosure |
Description of key assumptions on which
management has based cash flow projections |
text |
IAS 36.135 cDisclosure,
IAS 36.134 d (i)Disclosure |
Description of valuation techniques used
to measure fair value less costs of disposal |
text |
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 |
text |
IAS 36.130 f (iii)Disclosure,
IAS 36.134 e (i)Disclosure |
Description of management's approach to
determining values assigned to key assumptions |
text |
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 |
text |
IAS 36.130 f (i)Disclosure,
IAS 36.134 e (iiA)Disclosure |
Description of change in valuation
technique used to measure fair value less costs of disposal |
text |
IAS 36.130 f (ii)Disclosure,
IAS 36.134 e (iiB)Disclosure |
Description of reasons for change in
valuation technique used to measure fair value less costs of
disposal |
text |
IAS 36.134 e (iiB)Disclosure,
IAS 36.130 f (ii)Disclosure |
Explanation of period over which
management has projected cash flows |
text |
IAS 36.134 e (iii)Disclosure,
IAS 36.134 d (iii)Disclosure |
Growth rate used to extrapolate cash flow
projections |
X.XX |
IAS 36.134 e (iv)Disclosure,
IAS 36.134 d (iv)Disclosure |
Description of justification for using
growth rate that exceeds long-term average growth rate |
text |
IAS 36.134 d (iv)Disclosure |
Discount rate applied to cash flow
projections |
X.XX |
IAS 36.134 d (v)Disclosure,
IAS 36.134 e (v)Disclosure |
Amount by which unit's recoverable amount
exceeds its carrying amount |
X instant, debit |
IAS 36.135 e (i)Disclosure,
IAS 36.134 f (i)Disclosure |
Explanation of value assigned to key
assumption |
text |
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 |
X.XX |
IAS 36.135 e (iii)Disclosure,
IAS 36.134 f (iii)Disclosure |
[832600]
Notes - Leases |
||
Disclosure of leases [text block] |
text block |
Expiry date
2019-01-01 IAS 17 - Leases in the financial statements
of lesseesDisclosure, Effective
2019-01-01 IFRS 16 - DisclosureDisclosure,
Effective
2019-01-01 IFRS 16 - PresentationDisclosure,
Expiry date 2019-01-01 IAS 17 - Leases in the
financial statements of lessorsDisclosure |
Disclosure of recognised finance lease as
assets by lessee [text block] |
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] |
table |
Expiry date
2019-01-01 IAS 17.31 aDisclosure |
Classes of assets [axis] |
axis |
Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 36.126Disclosure,
IFRS 13.93Disclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IAS 36.130 d (ii)Disclosure |
Assets [member] |
member [default] |
IAS 36.126Disclosure, Expiry date
2019-01-01 IAS 17.31 aDisclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IFRS 13.93Disclosure |
Property, plant and equipment
[member] |
member |
Effective
2019-01-01 IFRS 16.53Example,
IAS 16.73Disclosure, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 36.127Example |
Intangible assets other than goodwill
[member] |
member |
Effective
2019-01-01 IFRS 16.53Example, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 36.127Example,
IAS 38.118Disclosure |
Investment property [member] |
member |
IAS 1.112 cCommon practice,
IFRS 13.94Example, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IFRS 13.IE60Example |
Biological assets [member] |
member |
IAS 41.50Common practice, Expiry
date
2019-01-01 IAS 17.31 aDisclosure |
Other assets [member] |
member |
Effective
2019-01-01 IFRS 16.53Example, Expiry date
2019-01-01 IAS 17.31 aDisclosure |
Carrying amount, accumulated
depreciation, amortisation and impairment and gross carrying amount
[axis] |
axis |
IAS 40.76Disclosure,
IAS 40.79 dDisclosure,
IAS 16.73 eDisclosure, Expiry date
2019-01-01 IAS 17.32Disclosure, |
Carrying amount [member] |
member [default] |
|
Gross carrying amount [member] |
member |
Expiry date
2019-01-01 IAS 17.32Disclosure, |
Accumulated depreciation, amortisation
and impairment [member] |
member |
Expiry date
2019-01-01 IAS 17.32Disclosure,
IAS 16.73 dDisclosure,
IAS 41.54 fDisclosure,
IAS 40.79 cDisclosure,
IAS 38.118 cDisclosure,
IAS 16.75 bDisclosure |
Accumulated depreciation and
amortisation [member] |
member |
IAS 16.75 bDisclosure,
IAS 38.118 cCommon practice,
IAS 41.54 fCommon practice, Expiry date
2019-01-01 IAS 17.32Common practice,
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice |
Accumulated impairment [member] |
member |
IAS 16.73 dCommon practice,
IAS 40.79 cCommon practice, |
Disclosure of recognised finance lease as
assets by lessee [line items] |
line items | |
Recognised finance lease as
assets |
X instant, debit |
Expiry date
2019-01-01 IAS 17.31 aDisclosure |
Disclosure of finance lease and operating
lease by lessee [text block] |
text block |
Expiry date
2019-01-01 IAS 17.31Disclosure, Expiry date
2019-01-01 IAS 17.35Disclosure |
Disclosure of finance lease and operating
lease by lessee [abstract] |
||
Disclosure of finance lease and operating
lease by lessee [table] |
table |
Expiry date
2019-01-01 IAS 17.31 bDisclosure, Expiry date
2019-01-01 IAS 17.35 aDisclosure |
Maturity [axis] |
axis |
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 aDisclosure, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IAS 1.61Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure, |
Aggregated time bands [member] |
member [default] |
Expiry date
2019-01-01 IAS 17.35 aDisclosure,
|
Not later than one year
[member] |
member |
Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
IAS 1.61 aDisclosure |
Later than one year and not later than
five years [member] |
member |
Expiry date
2019-01-01 IAS 17.47 a (ii)Disclosure,
IFRS 7.B11 dExample, Expiry date
2019-01-01 IAS 17.56 a (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.35 a (ii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (ii)Disclosure |
Later than five years [member] |
member |
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2021-01-01 IFRS 17.132 bDisclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure |
Disclosure of finance lease and operating
lease by lessee [line items] |
line items | |
Minimum finance lease payments
payable |
X instant, credit |
Expiry date
2019-01-01 IAS 17.31 bDisclosure |
Minimum finance lease payments payable,
at present value |
X instant, credit |
Expiry date
2019-01-01 IAS 17.31 bDisclosure |
Future finance charge on finance
lease |
X instant, credit |
Expiry date
2019-01-01 IAS 17.31 bDisclosure |
Minimum lease payments payable under
non-cancellable operating lease |
X instant, credit |
Expiry date
2019-01-01 IAS 17.35 aDisclosure |
Minimum lease payments of arrangements
that include payments for non-lease elements |
X instant, credit |
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 |
X instant, credit |
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 |
X duration, debit |
Expiry date
2019-01-01 IAS 17.31 cDisclosure |
Contingent rents recognised as expense,
classified as operating lease |
X duration, debit |
Expiry date
2019-01-01 IAS 17.35 cDisclosure |
Total contingent rents recognised as
expense |
X duration, debit |
Expiry date
2019-01-01 IAS 17.35 cDisclosure, Expiry date
2019-01-01 IAS 17.31 cDisclosure |
Sublease payments recognised as
expense |
X duration, debit |
Expiry date
2019-01-01 IAS 17.35 cDisclosure |
Minimum operating lease payments
recognised as expense |
X duration, debit |
Expiry date
2019-01-01 IAS 17.35 cDisclosure |
Total lease and sublease payments
recognised as expense |
X duration, debit |
Expiry date
2019-01-01 IAS 17.35 cDisclosure |
Expected future minimum sublease payments
receivable under non-cancellable subleases, classified as finance
lease |
X instant, debit |
Expiry date
2019-01-01 IAS 17.31 dDisclosure |
Expected future minimum sublease payments
receivable under non-cancellable subleases, classified as operating
lease |
X instant, debit |
Expiry date
2019-01-01 IAS 17.35 bDisclosure |
Description of material leasing
arrangements by lessee classified as finance lease |
text |
Expiry date
2019-01-01 IAS 17.31 eDisclosure |
Description of material leasing
arrangements by lessee classified as operating lease |
text |
Expiry date
2019-01-01 IAS 17.35 dDisclosure |
Disclosure of finance lease and operating
lease by lessor [text block] |
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] |
table |
Expiry date
2019-01-01 IAS 17.47 aDisclosure, Expiry date
2019-01-01 IAS 17.56 aDisclosure |
Maturity [axis] |
axis |
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 aDisclosure, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IAS 1.61Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure, |
Aggregated time bands [member] |
member [default] |
Expiry date
2019-01-01 IAS 17.35 aDisclosure,
|
Not later than one year
[member] |
member |
Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
IAS 1.61 aDisclosure |
Later than one year and not later than
five years [member] |
member |
Expiry date
2019-01-01 IAS 17.47 a (ii)Disclosure,
IFRS 7.B11 dExample, Expiry date
2019-01-01 IAS 17.56 a (ii)Disclosure,
Expiry date
2019-01-01 IAS 17.35 a (ii)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.31 b (ii)Disclosure |
Later than five years [member] |
member |
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2021-01-01 IFRS 17.132 bDisclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure |
Disclosure of finance lease and operating
lease by lessor [line items] |
line items | |
Gross investment in finance
lease |
X instant, debit |
Expiry date
2019-01-01 IAS 17.47 aDisclosure |
Unearned finance income on finance
lease |
X instant, debit |
Expiry date
2019-01-01 IAS 17.47 bDisclosure |
Minimum finance lease payments
receivable, at present value |
X instant, debit |
Expiry date
2019-01-01 IAS 17.47 aDisclosure |
Minimum lease payments receivable under
non-cancellable operating lease |
X instant, debit |
Expiry date
2019-01-01 IAS 17.56 aDisclosure |
Contingent rents recognised as income
[abstract] |
||
Contingent rents recognised as income,
classified as finance lease |
X duration, credit |
Expiry date
2019-01-01 IAS 17.47 eDisclosure |
Contingent rents recognised as income,
classified as operating lease |
X duration, credit |
Expiry date
2019-01-01 IAS 17.56 bDisclosure |
Total contingent rents recognised as
income |
X duration, credit |
Expiry date
2019-01-01 IAS 17.47 eDisclosure, Expiry date
2019-01-01 IAS 17.56 bDisclosure |
Explanation of unguaranteed residual
values accruing to benefit of lessor |
text |
Expiry date
2019-01-01 IAS 17.47 cDisclosure |
Accumulated allowance for uncollectible
minimum lease payments receivable |
X instant, credit |
Expiry date
2019-01-01 IAS 17.47 dDisclosure |
Description of material leasing
arrangements by lessor classified as finance lease |
text |
Expiry date
2019-01-01 IAS 17.47 fDisclosure |
Description of material leasing
arrangements by lessor classified as operating lease |
text |
Expiry date
2019-01-01 IAS 17.56 cDisclosure |
[832610]
Notes - Leases (IFRS 16) |
||
Disclosure of leases [text block] |
text block |
Expiry date
2019-01-01 IAS 17 - Leases in the financial statements
of lesseesDisclosure, Effective
2019-01-01 IFRS 16 - DisclosureDisclosure,
Effective
2019-01-01 IFRS 16 - PresentationDisclosure,
Expiry date 2019-01-01 IAS 17 - Leases in the
financial statements of lessorsDisclosure |
Presentation of leases for lessee
[abstract] |
||
Right-of-use assets that do not meet
definition of investment property |
X instant, debit |
Effective
2019-01-01 IFRS 16.47 aDisclosure |
Description of line items in statement of
financial position which include right-of-use assets |
text |
Effective
2019-01-01 IFRS 16.47 a (ii)Disclosure |
Lease liabilities [abstract] |
||
Current lease liabilities |
X instant, credit |
Effective
2019-01-01 IFRS 16.47 bDisclosure |
Non-current lease liabilities |
X instant, credit |
Effective
2019-01-01 IFRS 16.47 bDisclosure |
Total lease liabilities |
X instant, credit |
Effective
2019-01-01 IFRS 16.47 bDisclosure |
Description of line items in statement of
financial position which include lease liabilities |
text |
Effective
2019-01-01 IFRS 16.47 bDisclosure |
Description of cross-reference to
disclosures about leases |
text |
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] |
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] |
table |
Effective
2019-01-01 IFRS 16.53Disclosure |
Classes of assets [axis] |
axis |
Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 36.126Disclosure,
IFRS 13.93Disclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IAS 36.130 d (ii)Disclosure |
Assets [member] |
member [default] |
IAS 36.126Disclosure, Expiry date
2019-01-01 IAS 17.31 aDisclosure, Effective
2019-01-01 IFRS 16.53Disclosure,
IFRS 13.93Disclosure |
Property, plant and equipment
[member] |
member |
Effective
2019-01-01 IFRS 16.53Example,
IAS 16.73Disclosure, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 36.127Example |
Land and buildings [member] |
member |
IAS 16.37 bExample |
Land [member] |
member |
IAS 16.37 aExample |
Buildings [member] |
member |
IAS 16.37Common
practice |
Machinery [member] |
member |
IAS 16.37 cExample |
Vehicles [member] |
member |
IAS 16.37Common
practice |
Ships [member] |
member |
IAS 16.37 dExample |
Aircraft [member] |
member |
IAS 16.37 eExample |
Motor vehicles [member] |
member |
IAS 16.37 fExample |
Fixtures and fittings [member] |
member |
IAS 16.37 gExample |
Office equipment [member] |
member |
IAS 16.37 hExample |
Computer equipment [member] |
member |
IAS 16.37Common
practice |
Communication and network equipment
[member] |
member |
IAS 16.37Common
practice |
Network infrastructure [member] |
member |
IAS 16.37Common
practice |
Bearer plants [member] |
member |
IAS 16.37 iExample |
Mining assets [member] |
member |
IAS 16.37Common
practice |
Mining property [member] |
member |
IAS 16.37Common
practice |
Oil and gas assets [member] |
member |
IAS 16.37Common
practice |
Power generating assets
[member] |
member |
IAS 16.37Common
practice |
Construction in progress
[member] |
member |
IAS 16.37Common
practice |
Owner-occupied property measured using
investment property fair value model [member] |
member |
Effective
2021-01-01 IAS 16.29BDisclosure |
Other property, plant and equipment
[member] |
member |
IAS 16.37Common
practice |
Intangible assets other than goodwill
[member] |
member |
Effective
2019-01-01 IFRS 16.53Example, Expiry date
2019-01-01 IAS 17.31 aDisclosure,
IAS 36.127Example,
IAS 38.118Disclosure |
Other assets [member] |
member |
Effective
2019-01-01 IFRS 16.53Example, Expiry date
2019-01-01 IAS 17.31 aDisclosure |
Disclosure of quantitative information
about right-of-use assets [line items] |
line items | |
Depreciation, right-of-use
assets |
X duration |
Effective
2019-01-01 IFRS 16.53 aDisclosure |
Right-of-use assets |
X instant, debit |
Effective
2019-01-01 IFRS 16.53 jDisclosure |
Effective date of revaluation,
right-of-use assets |
text |
Effective
2019-01-01 IFRS 16.57Disclosure |
Explanation of involvement of
independent valuer in revaluation, right-of-use assets |
text |
Effective
2019-01-01 IFRS 16.57Disclosure |
Right-of-use assets, revalued assets, at
cost |
X instant, debit |
Effective
2019-01-01 IFRS 16.57Disclosure |
Right-of-use assets, revaluation
surplus |
X instant, credit |
Effective
2019-01-01 IFRS 16.57Disclosure |
Right-of-use assets, increase (decrease)
in revaluation surplus |
X duration, credit |
Effective
2019-01-01 IFRS 16.57Disclosure |
Description of restrictions on
distribution of revaluation surplus to shareholders, right-of-use
assets |
text |
Effective
2019-01-01 IFRS 16.57Disclosure |
Interest expense on lease
liabilities |
X duration, debit |
Effective
2019-01-01 IFRS 16.53 bDisclosure |
Expense relating to short-term leases for
which recognition exemption has been used |
X duration, debit |
Effective
2019-01-01 IFRS 16.53 cDisclosure |
Expense relating to leases of low-value
assets for which recognition exemption has been used |
X duration, debit |
Effective
2019-01-01 IFRS 16.53 dDisclosure |
Expense relating to variable lease
payments not included in measurement of lease liabilities |
X duration, debit |
Effective
2019-01-01 IFRS 16.53 eDisclosure |
Income from subleasing right-of-use
assets |
X duration, credit |
Effective
2019-01-01 IFRS 16.53 fDisclosure |
Cash outflow for leases |
X duration, credit |
Effective
2019-01-01 IFRS 16.53 gDisclosure |
Additions to right-of-use assets |
X duration, debit |
Effective
2019-01-01 IFRS 16.53 hDisclosure |
Gains (losses) arising from sale and
leaseback transactions |
X duration, credit |
Effective
2019-01-01 IFRS 16.53 iDisclosure |
Lease commitments for short-term leases
for which recognition exemption has been used |
X instant, credit |
Effective
2019-01-01 IFRS 16.55Disclosure |
Disclosure of additional information
about leasing activities for lessee [text block] |
text block |
Effective
2019-01-01 IFRS 16.59Disclosure |
Information about nature of lessee's
leasing activities |
text |
Effective
2019-01-01 IFRS 16.59 aExample |
Information about potential exposure to
future cash outflows not reflected in measurement of lease
liability |
text |
Effective
2019-01-01 IFRS 16.59 bExample |
Information about lessee's exposure
arising from variable lease payments |
text |
Effective
2019-01-01 IFRS 16.59 b (i)Example |
Information about lessee's exposure
arising from extension options and termination options |
text |
Effective
2019-01-01 IFRS 16.59 b (ii)Example |
Information about lessee's exposure
arising from residual value guarantees |
text |
Effective
2019-01-01 IFRS 16.59 b (iii)Example |
Information about exposure arising from
leases not yet commenced to which lessee is committed |
text |
Effective
2019-01-01 IFRS 16.59 b (iv)Example |
Information about restrictions or
covenants imposed by leases on lessee |
text |
Effective
2019-01-01 IFRS 16.59 cExample |
Information about sale and leaseback
transactions |
text |
Effective
2019-01-01 IFRS 16.59 dExample |
Statement that lessee accounts for
short-term leases using recognition exemption |
text |
Effective
2019-01-01 IFRS 16.60Disclosure |
Statement that lessee accounts for leases
of low-value assets using recognition exemption |
text |
Effective
2019-01-01 IFRS 16.60Disclosure |
Disclosure of quantitative information
about leases for lessor [abstract] |
||
Selling profit (loss) on finance
leases |
X duration, credit |
Effective
2019-01-01 IFRS 16.90 a (i)Disclosure |
Finance income on net investment in
finance lease |
X duration, credit |
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 |
X duration, credit |
Effective
2019-01-01 IFRS 16.90 a (iii)Disclosure |
Operating lease income |
X duration, credit |
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 |
X duration, credit |
Effective
2019-01-01 IFRS 16.90 bDisclosure |
Disclosure of additional information
about leasing activities for lessor [text block] |
text block |
Effective
2019-01-01 IFRS 16.92Disclosure |
Information about nature of lessor's
leasing activities |
text |
Effective
2019-01-01 IFRS 16.92 aDisclosure |
Information about how lessor manages risk
associated with rights it retains in underlying assets |
text |
Effective
2019-01-01 IFRS 16.92 bDisclosure |
Information about risk management
strategy for rights that lessor retains in underlying assets |
text |
Effective
2019-01-01 IFRS 16.92 bDisclosure |
Explanation of significant changes in net
investment in finance lease [text block] |
text block |
Effective
2019-01-01 IFRS 16.93Disclosure |
Increase (decrease) in net investment in
finance lease |
X duration, debit |
Effective
2019-01-01 IFRS 16.93Disclosure |
Disclosure of maturity analysis of
finance lease payments receivable [text block] |
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] |
table |
Effective
2019-01-01 IFRS 16.94Disclosure |
Maturity [axis] |
axis |
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 aDisclosure, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IAS 1.61Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure, |
Aggregated time bands [member] |
member [default] |
Expiry date
2019-01-01 IAS 17.35 aDisclosure,
|
Not later than one year
[member] |
member |
Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
IAS 1.61 aDisclosure |
Later than one year and not later than
two years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than two years and not later than
three years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.97Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than three years and not later
than four years [member] |
member |
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than four years and not later than
five years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than five years [member] |
member |
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2021-01-01 IFRS 17.132 bDisclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure |
Disclosure of maturity analysis of
finance lease payments receivable [line items] |
line items | |
Undiscounted finance lease payments to be
received |
X instant, debit |
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 |
X instant, debit |
Effective
2019-01-01 IFRS 16.94Disclosure |
Unearned finance income relating to
finance lease payments receivable |
(X) instant, credit |
Effective
2019-01-01 IFRS 16.94Disclosure |
Discounted unguaranteed residual value of
assets subject to finance lease |
X instant, debit |
Effective
2019-01-01 IFRS 16.94Disclosure |
Net investment in finance lease |
X instant, debit |
Effective
2019-01-01 IFRS 16.94Disclosure |
Disclosure of maturity analysis of
operating lease payments [text block] |
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] |
table |
Effective
2019-01-01 IFRS 16.97Disclosure |
Maturity [axis] |
axis |
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 aDisclosure, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IAS 1.61Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure, |
Aggregated time bands [member] |
member [default] |
Expiry date
2019-01-01 IAS 17.35 aDisclosure,
|
Not later than one year
[member] |
member |
Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
IAS 1.61 aDisclosure |
Later than one year and not later than
two years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than two years and not later than
three years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.97Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than three years and not later
than four years [member] |
member |
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than four years and not later than
five years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than five years [member] |
member |
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2021-01-01 IFRS 17.132 bDisclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure |
Disclosure of maturity analysis of
operating lease payments [line items] |
line items | |
Undiscounted operating lease payments to
be received |
X instant, debit |
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
|
text |
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 |
X.XX |
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] |
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 |
text |
Effective
2019-01-01 IFRS 16.C13Disclosure |
[832800]
Notes - Transactions involving legal form of lease
|
||
Disclosure of arrangements involving legal
form of lease [text block] |
text block |
Expiry date
2019-01-01 SIC 27 - DisclosureDisclosure |
Disclosure of detailed information about
arrangements involving legal form of lease [text block] |
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] |
table |
Expiry date
2019-01-01 SIC 27.10Disclosure |
Arrangements involving legal form of
lease [axis] |
axis |
Expiry date
2019-01-01 SIC 27.10Disclosure |
Arrangements involving legal form of
lease [member] |
member [default] |
Expiry date
2019-01-01 SIC 27.10Disclosure |
Disclosure of detailed information about
arrangements involving legal form of lease [line items] |
line items | |
Description of arrangement involving
legal form of lease |
text |
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 |
text |
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 |
text |
Expiry date
2019-01-01 SIC 27.10 a (ii)Disclosure |
Explanation of transactions linked
together |
text |
Expiry date
2019-01-01 SIC 27.10 a (iii)Disclosure |
Explanation of accounting treatment
applied to any fee received |
text |
Expiry date
2019-01-01 SIC 27.10 bDisclosure |
Amount recognised as income from
arrangement involving legal form of lease |
X duration, credit |
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
|
text |
Expiry date
2019-01-01 SIC 27.10 bDisclosure |
[832900]
Notes - Service concession arrangements |
||
Disclosure of service concession
arrangements [text block] |
text block |
SIC 29 - ConsensusDisclosure |
Disclosure of detailed information about
service concession arrangements [text block] |
text block |
SIC 29.6Disclosure |
Disclosure of detailed information about
service concession arrangements [abstract] |
||
Disclosure of detailed information about
service concession arrangements [table] |
table |
SIC 29.6Disclosure |
Service concession arrangements
[axis] |
axis |
SIC 29.6Disclosure |
Service concession arrangements
[member] |
member [default] |
SIC 29.6Disclosure |
Disclosure of detailed information about
service concession arrangements [line items] |
line items | |
Description of service concession
arrangement |
text |
SIC 29.6 aDisclosure |
Explanation of significant terms of
service concession arrangement that may affect amount, timing and
certainty of future cash flows |
text |
SIC 29.6 bDisclosure |
Explanation of nature and extent of
rights to use specified assets |
text |
SIC 29.6 c (i)Disclosure |
Explanation of nature and extent of
obligations to provide or rights to expect provision of services |
text |
SIC 29.6 c (ii)Disclosure |
Explanation of nature and extent of
obligations to acquire or build items of property, plant and
equipment |
text |
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 |
text |
SIC 29.6 c (iv)Disclosure |
Explanation of nature and extent of
renewal and termination options |
text |
SIC 29.6 c (v)Disclosure |
Explanation of nature and extent of other
rights and obligations |
text |
SIC 29.6 c (vi)Disclosure |
Description of changes in service
concession arrangement |
text |
SIC 29.6 dDisclosure |
Explanation of how service concession
arrangement has been classified |
text |
SIC 29.6 eDisclosure |
Revenue recognised on exchanging
construction services for financial asset |
X duration, credit |
SIC 29.6ADisclosure |
Revenue recognised on exchanging
construction services for intangible asset |
X duration, credit |
SIC 29.6ADisclosure |
Profit (loss) recognised on exchanging
construction services for financial asset |
X duration, credit |
SIC 29.6ADisclosure |
Profit (loss) recognised on exchanging
construction services for intangible asset |
X duration, credit |
SIC 29.6ADisclosure |
[834120]
Notes - Share-based payment arrangements |
||
Disclosure of share-based payment
arrangements [text block] |
text block |
IFRS 2.44Disclosure |
Disclosure of terms and conditions of
share-based payment arrangement [text block] |
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] |
table |
IFRS 2.45Disclosure |
Types of share-based payment arrangements
[axis] |
axis |
IFRS 2.45Disclosure |
Share-based payment arrangements
[member] |
member [default] |
IFRS 2.45Disclosure |
Disclosure of terms and conditions of
share-based payment arrangement [line items] |
line items | |
Description of share-based payment
arrangement |
text |
IFRS 2.45 aDisclosure |
Description of vesting requirements for
share-based payment arrangement |
text |
IFRS 2.45 aDisclosure |
Description of maximum term of options
granted for share-based payment arrangement |
text |
IFRS 2.45 aDisclosure |
Description of method of settlement for
share-based payment arrangement |
text |
IFRS 2.45 aDisclosure |
Date of grant of share-based payment
arrangement |
text |
IFRS 2.IG23Example,
IFRS 2.45 aExample |
Number of instruments granted in
share-based payment arrangement |
X.XX |
IFRS 2.45 aExample,
IFRS 2.IG23Example |
Disclosure of number and weighted average
exercise prices of share options [text block] |
text block |
IFRS 2.45 bDisclosure |
Number of share options outstanding in
share-based payment arrangement at beginning of period |
X.XX |
IFRS 2.45 b (i)Disclosure,
IFRS 2.45 b (vi)Disclosure,
IFRS 2.45 dDisclosure |
Number of share options granted in
share-based payment arrangement |
X.XX |
IFRS 2.45 b (ii)Disclosure |
Number of share options forfeited in
share-based payment arrangement |
X.XX |
IFRS 2.45 b (iii)Disclosure |
Number of share options exercised in
share-based payment arrangement |
X.XX |
IFRS 2.45 b (iv)Disclosure |
Number of share options expired in
share-based payment arrangement |
X.XX |
IFRS 2.45 b (v)Disclosure |
Number of share options outstanding in
share-based payment arrangement at end of period |
X.XX |
IFRS 2.45 b (i)Disclosure,
IFRS 2.45 b (vi)Disclosure,
IFRS 2.45 dDisclosure |
Number of share options exercisable in
share-based payment arrangement |
X.XX |
IFRS 2.45 b (vii)Disclosure |
Weighted average exercise price of share
options outstanding in share-based payment arrangement at beginning of
period |
X instant |
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 |
X duration |
IFRS 2.45 b (ii)Disclosure |
Weighted average exercise price of share
options forfeited in share-based payment arrangement |
X duration |
IFRS 2.45 b (iii)Disclosure |
Weighted average exercise price of share
options exercised in share-based payment arrangement |
X duration |
IFRS 2.45 b (iv)Disclosure |
Weighted average exercise price of share
options expired in share-based payment arrangement |
X duration |
IFRS 2.45 b (v)Disclosure |
Weighted average exercise price of share
options outstanding in share-based payment arrangement at end of
period |
X instant |
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 |
X instant |
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 |
X duration |
IFRS 2.45 cDisclosure |
Weighted average share price |
X duration |
IFRS 2.45 cDisclosure |
Disclosure of range of exercise prices of
outstanding share options [text block] |
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] |
table |
IFRS 2.45 dDisclosure |
Range [axis] |
axis |
IFRS 14.33 bDisclosure,
IFRS 7.7Common practice,
IFRS 13.B6Example, IFRS 13.IE63Example,
IFRS 2.45 dDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure |
Ranges [member] |
member [default] |
IFRS 7.7Common practice,
IFRS 2.45 dDisclosure,
IFRS 13.B6Example,
IFRS 14.33 bDisclosure,
IFRS 13.IE63Example, Effective
2021-01-01 IFRS 17.120Disclosure |
Bottom of range [member] |
member |
IFRS 7.7Common practice,
Effective 2021-01-01 IFRS 17.120Disclosure,
IFRS 13.IE63Example,
IFRS 14.33 bDisclosure,
IFRS 2.45 dDisclosure,
IFRS 13.B6Example |
Top of range [member] |
member |
IFRS 14.33 bDisclosure,
IFRS 13.B6Example, IFRS 7.7Common
practice, IFRS 13.IE63Example, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 2.45 dDisclosure |
Disclosure of range of exercise prices of
outstanding share options [line items] |
line items | |
Exercise price of outstanding share
options |
X instant |
IFRS 2.45 dDisclosure |
Disclosure of number and weighted average
remaining contractual life of outstanding share options [text
block] |
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] |
table |
IFRS 2.45 dDisclosure |
Ranges of exercise prices for outstanding
share options [axis] |
axis |
IFRS 2.45 dDisclosure |
Ranges of exercise prices for
outstanding share options [member] |
member [default] |
IFRS 2.45 dDisclosure |
Disclosure of number and weighted average
remaining contractual life of outstanding share options [line
items] |
line items | |
Number of share options outstanding in
share-based payment arrangement |
X.XX |
IFRS 2.45 b (i)Disclosure,
IFRS 2.45 b (vi)Disclosure,
IFRS 2.45 dDisclosure |
Weighted average remaining contractual
life of outstanding share options |
X.XX |
IFRS 2.45 dDisclosure |
Disclosure of number and weighted average
exercise prices of other equity instruments [text block] |
text block |
IFRS 2.45Common
practice |
Number of other equity instruments
outstanding in share-based payment arrangement at beginning of
period |
X.XX |
IFRS 2.45Common
practice |
Number of other equity instruments
granted in share-based payment arrangement |
X.XX |
IFRS 2.47 bDisclosure,
IFRS 2.45Common practice |
Number of other equity instruments
forfeited in share-based payment arrangement |
X.XX |
IFRS 2.45Common
practice |
Number of other equity instruments
exercised or vested in share-based payment arrangement |
X.XX |
IFRS 2.45Common
practice |
Number of other equity instruments
expired in share-based payment arrangement |
X.XX |
IFRS 2.45Common
practice |
Number of other equity instruments
outstanding in share-based payment arrangement at end of period |
X.XX |
IFRS 2.45Common
practice |
Number of other equity instruments
exercisable in share-based payment arrangement |
X.XX |
IFRS 2.45Common
practice |
Weighted average exercise price of other
equity instruments outstanding in share-based payment arrangement at
beginning of period |
X instant |
IFRS 2.45Common
practice |
Weighted average exercise price of other
equity instruments granted in share-based payment arrangement |
X duration |
IFRS 2.45Common
practice |
Weighted average exercise price of other
equity instruments forfeited in share-based payment arrangement |
X duration |
IFRS 2.45Common
practice |
Weighted average exercise price of other
equity instruments exercised or vested in share-based payment
arrangement |
X duration |
IFRS 2.45Common
practice |
Weighted average exercise price of other
equity instruments expired in share-based payment arrangement |
X duration |
IFRS 2.45Common
practice |
Weighted average exercise price of other
equity instruments outstanding in share-based payment arrangement at end
of period |
X instant |
IFRS 2.45Common
practice |
Weighted average exercise price of other
equity instruments exercisable in share-based payment arrangement |
X instant |
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 |
text |
IFRS 2.46Disclosure |
Disclosure of indirect measurement of
fair value of goods or services received, share options granted during
period [text block] |
text block |
IFRS 2.47 aDisclosure |
Weighted average fair value at
measurement date, share options granted |
X instant, credit |
IFRS 2.47 aDisclosure |
Information about how fair value was
measured, share options granted |
text |
IFRS 2.47 aDisclosure |
Description of option pricing model,
share options granted |
text |
IFRS 2.47 a (i)Disclosure |
Description of inputs to option pricing
model, share options granted |
text |
IFRS 2.47 a (i)Disclosure |
Weighted average share price, share
options granted |
X duration |
IFRS 2.47 a (i)Disclosure |
Exercise price, share options
granted |
X duration |
IFRS 2.47 a (i)Disclosure |
Expected volatility, share options
granted |
X.XX |
IFRS 2.47 a (i)Disclosure |
Option life, share options
granted |
X.XX |
IFRS 2.47 a (i)Disclosure |
Expected dividend, share options
granted |
X duration |
IFRS 2.47 a (i)Disclosure |
Expected dividend as percentage, share
options granted |
X.XX |
IFRS 2.47 a (i)Disclosure |
Risk free interest rate, share options
granted |
X.XX |
IFRS 2.47 a (i)Disclosure |
Description of other inputs to options
pricing model, share options granted |
text |
IFRS 2.47 a (i)Disclosure |
Description of method used and
assumptions made to incorporate effects of expected early exercise, share
options granted |
text |
IFRS 2.47 a (i)Disclosure |
Information about how expected volatility
was determined, share options granted |
text |
IFRS 2.47 a (ii)Disclosure |
Information whether and how other
features were incorporated into measurement of fair value, share options
granted |
text |
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] |
text block |
IFRS 2.47 bDisclosure |
Number of other equity instruments
granted in share-based payment arrangement |
X.XX |
IFRS 2.47 bDisclosure,
IFRS 2.45Common practice |
Weighted average fair value at
measurement date, other equity instruments granted |
X instant, credit |
IFRS 2.47 bDisclosure |
Information how fair value was measured,
other equity instruments granted |
text |
IFRS 2.47 bDisclosure |
Information about how fair was determined
if not on basis of observable market, other equity instruments
granted |
text |
IFRS 2.47 b (i)Disclosure |
Information whether and how expected
dividends were incorporated into measurement of fair value, other equity
instruments granted |
text |
IFRS 2.47 b (ii)Disclosure |
Information whether and how other
features were incorporated into measurement of fair value, other equity
instruments granted |
text |
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]
|
text block |
IFRS 2.47 cDisclosure |
Explanation of modifications, modified
share-based payment arrangements |
text |
IFRS 2.47 c (i)Disclosure |
Incremental fair value granted, modified
share-based payment arrangements |
X duration |
IFRS 2.47 c (ii)Disclosure |
Information on how incremental fair value
granted was measured, modified share-based payment arrangements |
text |
IFRS 2.47 c (iii)Disclosure |
Explanation of direct measurement of fair
value of goods or services received |
text |
IFRS 2.48Disclosure |
Description of reason why fair value of
goods or services received cannot be reliably estimated |
text |
IFRS 2.49Disclosure |
Explanation of effect of share-based
payments on entity's profit or loss [text block] |
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 |
X duration, debit |
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 |
X duration, debit |
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 |
X duration, debit |
IFRS 2.51 aDisclosure |
Expense from share-based payment
transactions with employees |
X duration, debit |
IAS 1.112 cCommon
practice |
Explanation of effect of share-based
payments on entity's financial position [text block] |
text block |
IFRS 2.50Disclosure |
Liabilities from share-based payment
transactions |
X instant, credit |
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 |
X instant, credit |
IFRS 2.51 b (ii)Disclosure |
Additional information about share-based
payment arrangements [text block] |
text block |
IFRS 2.52Disclosure |
[834480]
Notes - Employee benefits |
||
Disclosure of employee benefits [text
block] |
text block |
IAS 19 - ScopeDisclosure |
Disclosure of information about
defined benefit plans [abstract] |
||
Disclosure of defined benefit plans [text
block] |
text block |
IAS 19.138Disclosure |
Disclosure of defined benefit plans
[abstract] |
||
Disclosure of defined benefit plans
[table] |
table |
IAS 19.138Disclosure |
Defined benefit plans [axis] |
axis |
IAS 19.138Disclosure |
Defined benefit plans [member] |
member [default] |
IAS 19.138Disclosure |
Defined benefit plans other than
multi-employer plans, state plans and plans that share risks between
entities under common control [member] |
member |
IAS 19.138Disclosure |
Multi-employer defined benefit plans
[member] |
member |
IAS 19.34 bDisclosure,
IAS 19.33 bDisclosure |
State defined benefit plans
[member] |
member |
IAS 19.45Disclosure |
Defined benefit plans that share risks
between entities under common control [member] |
member |
IAS 19.149Disclosure |
Geographical areas [axis] |
axis |
Effective
2021-01-01 IFRS 17.96 bExample,
IFRS 8.33Disclosure, |
Geographical areas [member] |
member [default] |
|
Characteristics of defined benefit
plans [axis] |
axis |
IAS 19.138 bExample |
Characteristics of defined benefit
plans [member] |
member [default] |
IAS 19.138 bExample |
Pension defined benefit plans
[member] |
member |
IAS 19.138 bCommon
practice |
Flat salary pension defined benefit
plans [member] |
member |
IAS 19.138 bExample |
Final salary pension defined benefit
plans [member] |
member |
IAS 19.138 bExample |
Post-employment medical defined
benefit plans [member] |
member |
IAS 19.138 bExample |
Regulatory environments
[axis] |
axis |
IAS 19.138 cExample |
Regulatory environments
[member] |
member [default] |
IAS 19.138 cExample |
Segments [axis] |
axis |
IFRS 8.23Disclosure, Effective
2021-01-01 IFRS 17.96 cExample,
IAS 36.130 d (ii)Disclosure, |
Segments [member] |
member [default] |
Effective
2021-01-01 IFRS 17.96 cExample,
IFRS 8.28Disclosure,
IAS 36.130 d (ii)Disclosure, |
Reportable segments [member] |
member |
IFRS 8.23Disclosure, Effective
2021-01-01 IFRS 17.96 cExample,
|
Funding arrangements of defined
benefit plans [axis] |
axis |
IAS 19.138 eExample |
Funding arrangements of defined
benefit plans [member] |
member [default] |
IAS 19.138 eExample |
Wholly unfunded defined benefit plans
[member] |
member |
IAS 19.138 eExample |
Wholly or partly funded defined
benefit plans [member] |
member |
IAS 19.138 eExample |
Disclosure of defined benefit plans [line
items] |
line items | |
Description of type of plan |
text |
IAS 19.139 aDisclosure |
Description of nature of benefits
provided by plan |
text |
IAS 19.139 a (i)Disclosure |
Description of regulatory framework in
which plan operates |
text |
IAS 19.139 a (ii)Disclosure |
Description of effect of regulatory
framework on plan |
text |
IAS 19.139 a (ii)Disclosure |
Description of any other entity's
responsibilities for governance of plan |
text |
IAS 19.139 a (iii)Disclosure |
Description of risks to which plan
exposes entity |
text |
IAS 19.139 bDisclosure |
Description of significant
concentrations of risk related to plan |
text |
IAS 19.139 bDisclosure |
Description of plan amendments,
curtailments and settlements |
text |
IAS 19.139 cDisclosure |
Surplus (deficit) in plan
[abstract] |
||
Defined benefit obligation, at present
value |
(X) instant, credit |
IAS 19.57 aCommon
practice |
Plan assets, at fair value |
X instant, debit |
IAS 19.57 aCommon
practice |
Net surplus (deficit) in plan |
X instant, debit |
IAS 19.57 aCommon
practice |
Description of link between
reimbursement right and related obligation |
text |
IAS 19.140 bDisclosure |
Description of how entity determined
maximum economic benefit available |
text |
IAS 19.141 c (iv)Disclosure |
Entity's own financial instruments
included in fair value of plan assets |
X instant, debit |
IAS 19.143Disclosure |
Property occupied by entity included in
fair value of plan assets |
X instant, debit |
IAS 19.143Disclosure |
Other assets used by entity included in
fair value of plan assets |
X instant, debit |
IAS 19.143Disclosure |
Actuarial assumption of discount
rates |
X.XX |
IAS 19.144Common
practice |
Actuarial assumption of expected rates
of salary increases |
X.XX |
IAS 19.144Common
practice |
Actuarial assumption of medical cost
trend rates |
X.XX |
IAS 19.144Common
practice |
Actuarial assumption of expected rates
of pension increases |
X.XX |
IAS 19.144Common
practice |
Actuarial assumption of expected rates
of inflation |
X.XX |
IAS 19.144Common
practice |
Actuarial assumption of mortality
rates |
X.XX |
IAS 19.144Common
practice |
Actuarial assumption of retirement
age |
X.XX |
IAS 19.144Common
practice |
Actuarial assumption of life expectancy
after retirement |
X.XX |
IAS 19.144Common
practice |
Other material actuarial
assumptions |
X.XX |
IAS 19.144Common
practice |
Description of asset-liability matching
strategies used by plan or entity to manage risk |
text |
IAS 19.146Disclosure |
Description of funding arrangements and
funding policy that affect future contributions |
text |
IAS 19.147 aDisclosure,
IAS 19.148 aDisclosure |
Estimate of contributions expected to be
paid to plan for next annual reporting period |
X duration, credit |
IAS 19.147 bDisclosure,
IAS 19.148 d (iii)Disclosure |
Disclosure of information about maturity
profile of defined benefit obligation [text block] |
text block |
IAS 19.147 cDisclosure |
Weighted average duration of defined
benefit obligation |
X.XX |
IAS 19.147 cDisclosure |
Description of extent to which entity
can be liable to multi-employer or state plan for other entities'
obligations |
text |
IAS 19.148 bDisclosure |
Description of agreed allocation of
deficit or surplus of multi-employer or state plan on wind-up of
plan |
text |
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 |
text |
IAS 19.148 c (ii)Disclosure |
Description of fact that multi-employer
or state plan is defined benefit plan |
text |
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 |
text |
IAS 19.148 d (ii)Disclosure |
Description of information about surplus
or deficit of multi-employer or state plan |
text |
IAS 19.148 d (iv)Disclosure |
Description of basis used to determine
surplus or deficit of multi-employer or state plan |
text |
IAS 19.148 d (iv)Disclosure |
Description of implications of surplus
or deficit on multi-employer or state plan for entity |
text |
IAS 19.148 d (iv)Disclosure |
Level of participation of entity
compared with other participating entities |
X.XX |
IAS 19.148 d (v)Disclosure |
Description of contractual agreement or
stated policy for charging net defined benefit cost |
text |
IAS 19.149 aDisclosure |
Description of policy for determining
contribution of defined benefit plans that share risks between entities
under common control [text block]
|
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
|
text |
IAS 19.150Disclosure |
Disclosure of net defined benefit
liability (asset) [text block] |
text block |
IAS 19.140 aDisclosure |
Disclosure of net defined benefit
liability (asset) [abstract] |
||
Disclosure of net defined benefit
liability (asset) [table] |
table |
IAS 19.140 aDisclosure |
Defined benefit plans [axis] |
axis |
IAS 19.138Disclosure |
Defined benefit plans [member] |
member [default] |
IAS 19.138Disclosure |
Defined benefit plans other than
multi-employer plans, state plans and plans that share risks between
entities under common control [member] |
member |
IAS 19.138Disclosure |
Multi-employer defined benefit plans
[member] |
member |
IAS 19.34 bDisclosure,
IAS 19.33 bDisclosure |
State defined benefit plans
[member] |
member |
IAS 19.45Disclosure |
Defined benefit plans that share risks
between entities under common control [member] |
member |
IAS 19.149Disclosure |
Geographical areas [axis] |
axis |
Effective
2021-01-01 IFRS 17.96 bExample,
IFRS 8.33Disclosure, |
Geographical areas [member] |
member [default] |
|
Characteristics of defined benefit
plans [axis] |
axis |
IAS 19.138 bExample |
Characteristics of defined benefit
plans [member] |
member [default] |
IAS 19.138 bExample |
Pension defined benefit plans
[member] |
member |
IAS 19.138 bCommon
practice |
Flat salary pension defined benefit
plans [member] |
member |
IAS 19.138 bExample |
Final salary pension defined benefit
plans [member] |
member |
IAS 19.138 bExample |
Post-employment medical defined
benefit plans [member] |
member |
IAS 19.138 bExample |
Regulatory environments
[axis] |
axis |
IAS 19.138 cExample |
Regulatory environments
[member] |
member [default] |
IAS 19.138 cExample |
Segments [axis] |
axis |
IFRS 8.23Disclosure, Effective
2021-01-01 IFRS 17.96 cExample,
IAS 36.130 d (ii)Disclosure, |
Segments [member] |
member [default] |
Effective
2021-01-01 IFRS 17.96 cExample,
IFRS 8.28Disclosure,
IAS 36.130 d (ii)Disclosure, |
Reportable segments [member] |
member |
IFRS 8.23Disclosure, Effective
2021-01-01 IFRS 17.96 cExample,
|
Funding arrangements of defined
benefit plans [axis] |
axis |
IAS 19.138 eExample |
Funding arrangements of defined
benefit plans [member] |
member [default] |
IAS 19.138 eExample |
Wholly unfunded defined benefit plans
[member] |
member |
IAS 19.138 eExample |
Wholly or partly funded defined
benefit plans [member] |
member |
IAS 19.138 eExample |
Net defined benefit liability (asset)
[axis] |
axis |
IAS 19.140 aDisclosure |
Net defined benefit liability (asset)
[member] |
member [default] |
IAS 19.140 aDisclosure |
Present value of defined benefit
obligation [member] |
member |
IAS 19.140 a (ii)Disclosure |
Plan assets [member] |
member |
IAS 19.140 a (i)Disclosure |
Effect of asset ceiling
[member] |
member |
IAS 19.140 a (iii)Disclosure |
Disclosure of net defined benefit
liability (asset) [line items] |
line items | |
Net defined benefit liability (asset) at
beginning of period |
X instant, credit |
IAS 19.140 aDisclosure |
Changes in net defined benefit liability
(asset) [abstract] |
||
Current service cost, net defined
benefit liability (asset) |
X duration, credit |
IAS 19.141 aDisclosure |
Interest expense (income), net defined
benefit liability (asset) |
X duration, credit |
IAS 19.141 bDisclosure |
Gain (loss) on remeasurement, net
defined benefit liability (asset) [abstract] |
||
|
(X) duration, debit |
IAS 19.141 c (i)Disclosure |
Actuarial losses (gains) arising from
changes in demographic assumptions, net defined benefit liability
(asset) |
(X) duration, debit |
IAS 19.141 c (ii)Disclosure |
Actuarial losses (gains) arising from
changes in financial assumptions, net defined benefit liability
(asset) |
(X) duration, debit |
IAS 19.141 c (iii)Disclosure |
Actuarial losses (gains) arising from
experience adjustments, net defined benefit liability (asset) |
(X) duration, debit |
IAS 19.141 cCommon
practice |
|
(X) duration, debit |
IAS 19.141 c (iv)Disclosure |
Total loss (gain) on remeasurement, net
defined benefit liability (asset) |
(X) duration, debit |
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) |
X duration, credit |
IAS 19.141 dDisclosure |
Losses (gains) arising from settlements,
net defined benefit liability (asset) |
(X) duration, debit |
IAS 19.141 dDisclosure |
Net past service cost and gains (losses)
arising from settlements, net defined benefit liability (asset) |
X duration, credit |
IAS 19.141 dDisclosure |
Increase (decrease) through changes in
foreign exchange rates, net defined benefit liability (asset) |
X duration, credit |
IAS 19.141 eDisclosure |
Contributions to plan, net defined
benefit liability (asset) [abstract] |
||
Contributions to plan by employer, net
defined benefit liability (asset) |
(X) duration, debit |
IAS 19.141 fDisclosure |
Contributions to plan by plan
participants, net defined benefit liability (asset) |
(X) duration, debit |
IAS 19.141 fDisclosure |
Total contributions to plan, net defined
benefit liability (asset) |
(X) duration, debit |
IAS 19.141 fDisclosure |
Payments from plan, net defined benefit
liability (asset) |
(X) duration, debit |
IAS 19.141 gDisclosure |
Payments in respect of settlements, net
defined benefit liability (asset) |
(X) duration, debit |
IAS 19.141 gDisclosure |
Increase (decrease) through business
combinations and disposals, net defined benefit liability (asset) |
X duration, credit |
IAS 19.141 hDisclosure |
Increase (decrease) through other
changes, net defined benefit liability (asset) |
X duration, credit |
IAS 19.141Common
practice |
Total increase (decrease) in net defined
benefit liability (asset) |
X duration, credit |
IAS 19.141Disclosure |
Net defined benefit liability (asset) at
end of period |
X instant, credit |
IAS 19.140 aDisclosure |
Disclosure of reimbursement rights [text
block] |
text block |
IAS 19.140 bDisclosure |
Disclosure of reimbursement rights
[abstract] |
||
Disclosure of reimbursement rights
[table] |
table |
IAS 19.140 bDisclosure |
Defined benefit plans [axis] |
axis |
IAS 19.138Disclosure |
Defined benefit plans [member] |
member [default] |
IAS 19.138Disclosure |
Defined benefit plans other than
multi-employer plans, state plans and plans that share risks between
entities under common control [member] |
member |
IAS 19.138Disclosure |
Multi-employer defined benefit plans
[member] |
member |
IAS 19.34 bDisclosure,
IAS 19.33 bDisclosure |
State defined benefit plans
[member] |
member |
IAS 19.45Disclosure |
Defined benefit plans that share risks
between entities under common control [member] |
member |
IAS 19.149Disclosure |
Geographical areas [axis] |
axis |
Effective
2021-01-01 IFRS 17.96 bExample,
IFRS 8.33Disclosure, |
Geographical areas [member] |
member [default] |
|
Characteristics of defined benefit
plans [axis] |
axis |
IAS 19.138 bExample |
Characteristics of defined benefit
plans [member] |
member [default] |
IAS 19.138 bExample |
Pension defined benefit plans
[member] |
member |
IAS 19.138 bCommon
practice |
Flat salary pension defined benefit
plans [member] |
member |
IAS 19.138 bExample |
Final salary pension defined benefit
plans [member] |
member |
IAS 19.138 bExample |
Post-employment medical defined
benefit plans [member] |
member |
IAS 19.138 bExample |
Regulatory environments
[axis] |
axis |
IAS 19.138 cExample |
Regulatory environments
[member] |
member [default] |
IAS 19.138 cExample |
Segments [axis] |
axis |
IFRS 8.23Disclosure, Effective
2021-01-01 IFRS 17.96 cExample,
IAS 36.130 d (ii)Disclosure, |
Segments [member] |
member [default] |
Effective
2021-01-01 IFRS 17.96 cExample,
IFRS 8.28Disclosure,
IAS 36.130 d (ii)Disclosure, |
Reportable segments [member] |
member |
IFRS 8.23Disclosure, Effective
2021-01-01 IFRS 17.96 cExample,
|
Funding arrangements of defined
benefit plans [axis] |
axis |
IAS 19.138 eExample |
Funding arrangements of defined
benefit plans [member] |
member [default] |
IAS 19.138 eExample |
Wholly unfunded defined benefit plans
[member] |
member |
IAS 19.138 eExample |
Wholly or partly funded defined
benefit plans [member] |
member |
IAS 19.138 eExample |
Disclosure of reimbursement rights [line
items] |
line items | |
Reimbursement rights, at fair value at
beginning of period |
X instant, debit |
IAS 19.140 bDisclosure |
Changes in reimbursement rights
[abstract] |
||
Interest income, reimbursement
rights |
X duration, debit |
IAS 19.141 bDisclosure |
Gain (loss) on remeasurement,
reimbursement rights [abstract] |
||
|
X duration, debit |
IAS 19.141 c (i)Disclosure |
|
X duration, debit |
IAS 19.141 c (iv)Disclosure |
Total gain (loss) on remeasurement,
reimbursement rights |
X duration, debit |
IAS 19.141 cDisclosure |
Increase (decrease) through net exchange
differences, reimbursement rights, at fair value |
X duration, debit |
IAS 19.141 eDisclosure |
Decrease through benefits paid,
reimbursement rights, at fair value |
(X) duration, credit |
IAS 19.141 gDisclosure |
Payments in respect of settlements,
reimbursement rights |
(X) duration, credit |
IAS 19.141 gDisclosure |
Increase (decrease) through business
combinations and disposals, reimbursement rights |
X duration, debit |
IAS 19.141 hDisclosure |
Total increase (decrease) in
reimbursement rights, at fair value |
X duration, debit |
IAS 19.141Disclosure |
Reimbursement rights, at fair value at
end of period |
X instant, debit |
IAS 19.140 bDisclosure |
Disclosure of fair value of plan assets
[text block] |
text block |
IAS 19.142Disclosure |
Disclosure of fair value of plan assets
[abstract] |
||
Disclosure of fair value of plan assets
[table] |
table |
IAS 19.142Disclosure |
Defined benefit plans [axis] |
axis |
IAS 19.138Disclosure |
Defined benefit plans [member] |
member [default] |
IAS 19.138Disclosure |
Defined benefit plans other than
multi-employer plans, state plans and plans that share risks between
entities under common control [member] |
member |
IAS 19.138Disclosure |
Multi-employer defined benefit plans
[member] |
member |
IAS 19.34 bDisclosure,
IAS 19.33 bDisclosure |
State defined benefit plans
[member] |
member |
IAS 19.45Disclosure |
Defined benefit plans that share risks
between entities under common control [member] |
member |
IAS 19.149Disclosure |
Geographical areas [axis] |
axis |
Effective
2021-01-01 IFRS 17.96 bExample,
IFRS 8.33Disclosure, |
Geographical areas [member] |
member [default] |
|
Characteristics of defined benefit
plans [axis] |
axis |
IAS 19.138 bExample |
Characteristics of defined benefit
plans [member] |
member [default] |
IAS 19.138 bExample |
Pension defined benefit plans
[member] |
member |
IAS 19.138 bCommon
practice |
Flat salary pension defined benefit
plans [member] |
member |
IAS 19.138 bExample |
Final salary pension defined benefit
plans [member] |
member |
IAS 19.138 bExample |
Post-employment medical defined
benefit plans [member] |
member |
IAS 19.138 bExample |
Regulatory environments
[axis] |
axis |
IAS 19.138 cExample |
Regulatory environments
[member] |
member [default] |
IAS 19.138 cExample |
Segments [axis] |
axis |
IFRS 8.23Disclosure, Effective
2021-01-01 IFRS 17.96 cExample,
IAS 36.130 d (ii)Disclosure, |
Segments [member] |
member [default] |
Effective
2021-01-01 IFRS 17.96 cExample,
IFRS 8.28Disclosure,
IAS 36.130 d (ii)Disclosure, |
Reportable segments [member] |
member |
IFRS 8.23Disclosure, Effective
2021-01-01 IFRS 17.96 cExample,
|
Funding arrangements of defined
benefit plans [axis] |
axis |
IAS 19.138 eExample |
Funding arrangements of defined
benefit plans [member] |
member [default] |
IAS 19.138 eExample |
Wholly unfunded defined benefit plans
[member] |
member |
IAS 19.138 eExample |
Wholly or partly funded defined
benefit plans [member] |
member |
IAS 19.138 eExample |
Levels of fair value hierarchy
[axis] |
axis |
IAS 19.142Disclosure,
IFRS 13.93 bDisclosure |
All levels of fair value hierarchy
[member] |
member [default] |
IFRS 13.93 bDisclosure,
IAS 19.142Disclosure |
Level 1 of fair value hierarchy
[member] |
member |
IAS 19.142Disclosure,
IFRS 13.93 bDisclosure |
Level 2 and 3 of fair value hierarchy
[member] |
member |
IAS 19.142Disclosure |
Disclosure of fair value of plan assets
[line items] |
line items | |
Cash and cash equivalents, amount
contributed to fair value of plan assets |
X instant, debit |
IAS 19.142 aExample |
Equity instruments, amount contributed
to fair value of plan assets |
X instant, debit |
IAS 19.142 bExample |
Debt instruments, amount contributed to
fair value of plan assets |
X instant, debit |
IAS 19.142 cExample |
Real estate, amount contributed to fair
value of plan assets |
X instant, debit |
IAS 19.142 dExample |
Derivatives, amount contributed to fair
value of plan assets |
X instant, debit |
IAS 19.142 eExample |
Investment funds, amount contributed to
fair value of plan assets |
X instant, debit |
IAS 19.142 fExample |
Asset-backed securities, amount
contributed to fair value of plan assets |
X instant, debit |
IAS 19.142 gExample |
Structured debt, amount contributed to
fair value of plan assets |
X instant, debit |
IAS 19.142 hExample |
Other assets, amount contributed to fair
value of plan assets |
X instant, debit |
IAS 19.142Common
practice |
Disclosure of sensitivity analysis for
actuarial assumptions [text block] |
text block |
IAS 19.145Disclosure |
Disclosure of sensitivity analysis for
actuarial assumptions [abstract] |
||
Disclosure of sensitivity analysis for
actuarial assumptions [table] |
table |
IAS 19.145Disclosure |
Defined benefit plans [axis] |
axis |
IAS 19.138Disclosure |
Defined benefit plans [member] |
member [default] |
IAS 19.138Disclosure |
Defined benefit plans other than
multi-employer plans, state plans and plans that share risks between
entities under common control [member] |
member |
IAS 19.138Disclosure |
Multi-employer defined benefit plans
[member] |
member |
IAS 19.34 bDisclosure,
IAS 19.33 bDisclosure |
State defined benefit plans
[member] |
member |
IAS 19.45Disclosure |
Defined benefit plans that share risks
between entities under common control [member] |
member |
IAS 19.149Disclosure |
Geographical areas [axis] |
axis |
Effective
2021-01-01 IFRS 17.96 bExample,
IFRS 8.33Disclosure, |
Geographical areas [member] |
member [default] |
|
Characteristics of defined benefit
plans [axis] |
axis |
IAS 19.138 bExample |
Characteristics of defined benefit
plans [member] |
member [default] |
IAS 19.138 bExample |
Pension defined benefit plans
[member] |
member |
IAS 19.138 bCommon
practice |
Flat salary pension defined benefit
plans [member] |
member |
IAS 19.138 bExample |
Final salary pension defined benefit
plans [member] |
member |
IAS 19.138 bExample |
Post-employment medical defined
benefit plans [member] |
member |
IAS 19.138 bExample |
Regulatory environments
[axis] |
axis |
IAS 19.138 cExample |
Regulatory environments
[member] |
member [default] |
IAS 19.138 cExample |
Segments [axis] |
axis |
IFRS 8.23Disclosure, Effective
2021-01-01 IFRS 17.96 cExample,
IAS 36.130 d (ii)Disclosure, |
Segments [member] |
member [default] |
Effective
2021-01-01 IFRS 17.96 cExample,
IFRS 8.28Disclosure,
IAS 36.130 d (ii)Disclosure, |
Reportable segments [member] |
member |
IFRS 8.23Disclosure, Effective
2021-01-01 IFRS 17.96 cExample,
|
Funding arrangements of defined
benefit plans [axis] |
axis |
IAS 19.138 eExample |
Funding arrangements of defined
benefit plans [member] |
member [default] |
IAS 19.138 eExample |
Wholly unfunded defined benefit plans
[member] |
member |
IAS 19.138 eExample |
Wholly or partly funded defined
benefit plans [member] |
member |
IAS 19.138 eExample |
Actuarial assumptions [axis] |
axis |
IAS 19.145Disclosure |
Actuarial assumptions [member] |
member [default] |
IAS 19.145Disclosure |
Actuarial assumption of discount rates
[member] |
member |
IAS 19.145Common
practice |
Actuarial assumption of expected rates
of salary increases [member] |
member |
IAS 19.145Common
practice |
Actuarial assumption of medical cost
trend rates [member] |
member |
IAS 19.145Common
practice |
Actuarial assumption of expected rates
of pension increases [member] |
member |
IAS 19.145Common
practice |
Actuarial assumption of expected rates
of inflation [member] |
member |
IAS 19.145Common
practice |
Actuarial assumption of mortality rates
[member] |
member |
IAS 19.145Common
practice |
Actuarial assumption of retirement age
[member] |
member |
IAS 19.145Common
practice |
Actuarial assumption of life expectancy
after retirement [member] |
member |
IAS 19.145Common
practice |
Other material actuarial assumptions
[member] |
member |
IAS 19.145Common
practice |
Disclosure of sensitivity analysis for
actuarial assumptions [line items] |
line items | |
Percentage of reasonably possible
increase in actuarial assumption |
X.XX |
IAS 19.145 aDisclosure |
Increase (decrease) in defined benefit
obligation due to reasonably possible increase in actuarial
assumption |
X instant, credit |
IAS 19.145 aDisclosure |
Percentage of reasonably possible
decrease in actuarial assumption |
X.XX |
IAS 19.145 aDisclosure |
Increase (decrease) in defined benefit
obligation due to reasonably possible decrease in actuarial
assumption |
X instant, credit |
IAS 19.145 aDisclosure |
Description of methods and assumptions
used in preparing sensitivity analysis for actuarial assumptions |
text |
IAS 19.145 bDisclosure |
Description of limitations of methods
used in preparing sensitivity analysis for actuarial assumptions |
text |
IAS 19.145 bDisclosure |
Description of changes in methods and
assumptions used in preparing sensitivity analysis for actuarial
assumptions |
text |
IAS 19.145 cDisclosure |
Description of reasons for changes in
methods and assumptions used in preparing sensitivity analysis for
actuarial assumptions |
text |
IAS 19.145 cDisclosure |
Disclosure of additional information
about defined benefit plans [text block] |
text block |
IAS 19.137Disclosure |
Disclosure of analysis of present value
of defined benefit obligation that distinguishes nature, characteristics
and risks [text block] |
text block |
IAS 19.137Example |
Termination benefits expense |
X duration, debit |
IAS 19.171Common
practice |
Disclosure of defined benefit plans [text
block] |
text block |
IAS 19.138Disclosure |
Disclosure of defined benefit plans
[abstract] |
||
Disclosure of defined benefit plans [line
items] |
line items | |
Description of policy for determining
contribution of defined benefit plans that share risks between entities
under common control [text block]
|
text block |
IAS 19.149 bDisclosure |
Description of reason why sufficient
information is not available to account for multi-employer or state plan
as defined benefit plan |
text |
IAS 19.148 d (ii)Disclosure |
Description of implications of surplus or
deficit on multi-employer or state plan for entity |
text |
IAS 19.148 d (iv)Disclosure |
Actuarial assumption of retirement
age |
X.XX |
IAS 19.144Common
practice |
Actuarial assumption of medical cost
trend rates |
X.XX |
IAS 19.144Common
practice |
Actuarial assumption of discount
rates |
X.XX |
IAS 19.144Common
practice |
Description of link between reimbursement
right and related obligation |
text |
IAS 19.140 bDisclosure |
Description of how entity determined
maximum economic benefit available |
text |
IAS 19.141 c (iv)Disclosure |
Actuarial assumption of life expectancy
after retirement |
X.XX |
IAS 19.144Common
practice |
Description of risks to which plan
exposes entity |
text |
IAS 19.139 bDisclosure |
Actuarial assumption of expected rates of
pension increases |
X.XX |
IAS 19.144Common
practice |
Actuarial assumption of expected rates of
inflation |
X.XX |
IAS 19.144Common
practice |
Entity's own financial instruments
included in fair value of plan assets |
X instant, debit |
IAS 19.143Disclosure |
Other assets used by entity included in
fair value of plan assets |
X instant, debit |
IAS 19.143Disclosure |
Description of basis used to determine
surplus or deficit of multi-employer or state plan |
text |
IAS 19.148 d (iv)Disclosure |
Estimate of contributions expected to be
paid to plan for next annual reporting period |
X duration, credit |
IAS 19.147 bDisclosure,
IAS 19.148 d (iii)Disclosure |
Actuarial assumption of mortality
rates |
X.XX |
IAS 19.144Common
practice |
Disclosure of information about maturity
profile of defined benefit obligation [text block] |
text block |
IAS 19.147 cDisclosure |
Weighted average duration of defined
benefit obligation |
X.XX |
IAS 19.147 cDisclosure |
Description of plan amendments,
curtailments and settlements |
text |
IAS 19.139 cDisclosure |
Description of fact that multi-employer
or state plan is defined benefit plan |
text |
IAS 19.148 d (i)Disclosure |
Description of cross-reference to
disclosures about plans that share risks between entities under common
control in another group entity's financial statements
|
text |
IAS 19.150Disclosure |
Description of funding arrangements and
funding policy that affect future contributions |
text |
IAS 19.147 aDisclosure,
IAS 19.148 aDisclosure |
Description of type of plan |
text |
IAS 19.139 aDisclosure |
Description of effect of regulatory
framework on plan |
text |
IAS 19.139 a (ii)Disclosure |
Description of nature of benefits
provided by plan |
text |
IAS 19.139 a (i)Disclosure |
Description of regulatory framework in
which plan operates |
text |
IAS 19.139 a (ii)Disclosure |
Description of any other entity's
responsibilities for governance of plan |
text |
IAS 19.139 a (iii)Disclosure |
Surplus (deficit) in plan
[abstract] |
||
Plan assets, at fair value |
X instant, debit |
IAS 19.57 aCommon
practice |
Net surplus (deficit) in plan |
X instant, debit |
IAS 19.57 aCommon
practice |
Defined benefit obligation, at present
value |
(X) instant, credit |
IAS 19.57 aCommon
practice |
Actuarial assumption of expected rates of
salary increases |
X.XX |
IAS 19.144Common
practice |
Description of significant concentrations
of risk related to plan |
text |
IAS 19.139 bDisclosure |
Description of asset-liability matching
strategies used by plan or entity to manage risk |
text |
IAS 19.146Disclosure |
Description of extent to which entity can
be liable to multi-employer or state plan for other entities'
obligations |
text |
IAS 19.148 bDisclosure |
Level of participation of entity compared
with other participating entities |
X.XX |
IAS 19.148 d (v)Disclosure |
Description of information about surplus
or deficit of multi-employer or state plan |
text |
IAS 19.148 d (iv)Disclosure |
Description of contractual agreement or
stated policy for charging net defined benefit cost |
text |
IAS 19.149 aDisclosure |
Other material actuarial
assumptions |
X.XX |
IAS 19.144Common
practice |
Description of agreed allocation of
deficit or surplus of multi-employer or state plan on wind-up of
plan |
text |
IAS 19.148 c (i)Disclosure |
Property occupied by entity included in
fair value of plan assets |
X instant, debit |
IAS 19.143Disclosure |
Description of agreed allocation of
deficit or surplus of multi-employer or state plan on entity's withdrawal
from plan |
text |
IAS 19.148 c (ii)Disclosure |
Disclosure of defined benefit plans
[table] |
table |
IAS 19.138Disclosure |
Defined benefit plans [axis] |
axis |
IAS 19.138Disclosure |
Defined benefit plans [member] |
member [default] |
IAS 19.138Disclosure |
|
| |
Defined benefit plans that share risks
between entities under common control [member] |
member |
IAS 19.149Disclosure |
State defined benefit plans
[member] |
member |
IAS 19.45Disclosure |
|
| |
Multi-employer defined benefit plans
[member] |
member |
IAS 19.34 bDisclosure,
IAS 19.33 bDisclosure |
Disclosure of reimbursement rights [text
block] |
text block |
IAS 19.140 bDisclosure |
Disclosure of reimbursement rights
[abstract] |
||
Disclosure of reimbursement rights
[table] |
table |
IAS 19.140 bDisclosure |
Defined benefit plans [axis] |
axis |
IAS 19.138Disclosure |
Defined benefit plans [member] |
member [default] |
IAS 19.138Disclosure |
|
| |
Defined benefit plans that share risks
between entities under common control [member] |
member |
IAS 19.149Disclosure |
State defined benefit plans
[member] |
member |
IAS 19.45Disclosure |
|
| |
Multi-employer defined benefit plans
[member] |
member |
IAS 19.34 bDisclosure,
IAS 19.33 bDisclosure |
Disclosure of reimbursement rights [line
items] |
line items | |
Reimbursement rights, at fair value at
end of period |
X instant, debit |
IAS 19.140 bDisclosure |
Reimbursement rights, at fair value at
beginning of period |
X instant, debit |
IAS 19.140 bDisclosure |
Changes in reimbursement rights
[abstract] |
||
Increase (decrease) through net exchange
differences, reimbursement rights, at fair value |
X duration, debit |
IAS 19.141 eDisclosure |
Interest income, reimbursement
rights |
X duration, debit |
IAS 19.141 bDisclosure |
Gain (loss) on remeasurement,
reimbursement rights [abstract] |
||
|
X duration, debit |
IAS 19.141 c (iv)Disclosure |
Total gain (loss) on remeasurement,
reimbursement rights |
X duration, debit |
IAS 19.141 cDisclosure |
|
X duration, debit |
IAS 19.141 c (i)Disclosure |
Decrease through benefits paid,
reimbursement rights, at fair value |
(X) duration, credit |
IAS 19.141 gDisclosure |
Payments in respect of settlements,
reimbursement rights |
(X) duration, credit |
IAS 19.141 gDisclosure |
Total increase (decrease) in
reimbursement rights, at fair value |
X duration, debit |
IAS 19.141Disclosure |
Increase (decrease) through business
combinations and disposals, reimbursement rights |
X duration, debit |
IAS 19.141 hDisclosure |
Disclosure of net defined benefit
liability (asset) [text block] |
text block |
IAS 19.140 aDisclosure |
Disclosure of net defined benefit
liability (asset) [abstract] |
||
Disclosure of net defined benefit
liability (asset) [table] |
table |
IAS 19.140 aDisclosure |
Net defined benefit liability (asset)
[axis] |
axis |
IAS 19.140 aDisclosure |
Net defined benefit liability (asset)
[member] |
member [default] |
IAS 19.140 aDisclosure |
Present value of defined benefit
obligation [member] |
member |
IAS 19.140 a (ii)Disclosure |
Effect of asset ceiling
[member] |
member |
IAS 19.140 a (iii)Disclosure |
Plan assets [member] |
member |
IAS 19.140 a (i)Disclosure |
Defined benefit plans [axis] |
axis |
IAS 19.138Disclosure |
Defined benefit plans [member] |
member [default] |
IAS 19.138Disclosure |
|
| |
Defined benefit plans that share risks
between entities under common control [member] |
member |
IAS 19.149Disclosure |
State defined benefit plans
[member] |
member |
IAS 19.45Disclosure |
|
| |
Multi-employer defined benefit plans
[member] |
member |
IAS 19.34 bDisclosure,
IAS 19.33 bDisclosure |
Disclosure of net defined benefit
liability (asset) [line items] |
line items | |
Net defined benefit liability (asset) at
beginning of period |
X instant, credit |
IAS 19.140 aDisclosure |
Changes in net defined benefit liability
(asset) [abstract] |
||
Increase (decrease) through other
changes, net defined benefit liability (asset) |
X duration, credit |
IAS 19.141Common
practice |
Interest expense (income), net defined
benefit liability (asset) |
X duration, credit |
IAS 19.141 bDisclosure |
Gain (loss) on remeasurement, net
defined benefit liability (asset) [abstract] |
||
Total loss (gain) on remeasurement, net
defined benefit liability (asset) |
(X) duration, debit |
IAS 19.141 cDisclosure |
|
(X) duration, debit |
IAS 19.141 c (i)Disclosure |
Actuarial losses (gains) arising from
changes in financial assumptions, net defined benefit liability
(asset) |
(X) duration, debit |
IAS 19.141 c (iii)Disclosure |
Actuarial losses (gains) arising from
experience adjustments, net defined benefit liability (asset) |
(X) duration, debit |
IAS 19.141 cCommon
practice |
Actuarial losses (gains) arising from
changes in demographic assumptions, net defined benefit liability
(asset) |
(X) duration, debit |
IAS 19.141 c (ii)Disclosure |
|
(X) duration, debit |
IAS 19.141 c (iv)Disclosure |
Increase (decrease) through business
combinations and disposals, net defined benefit liability (asset) |
X duration, credit |
IAS 19.141 hDisclosure |
Increase (decrease) through changes in
foreign exchange rates, net defined benefit liability (asset) |
X duration, credit |
IAS 19.141 eDisclosure |
Contributions to plan, net defined
benefit liability (asset) [abstract] |
||
Contributions to plan by plan
participants, net defined benefit liability (asset) |
(X) duration, debit |
IAS 19.141 fDisclosure |
Total contributions to plan, net defined
benefit liability (asset) |
(X) duration, debit |
IAS 19.141 fDisclosure |
Contributions to plan by employer, net
defined benefit liability (asset) |
(X) duration, debit |
IAS 19.141 fDisclosure |
Payments from plan, net defined benefit
liability (asset) |
(X) duration, debit |
IAS 19.141 gDisclosure |
Payments in respect of settlements, net
defined benefit liability (asset) |
(X) duration, debit |
IAS 19.141 gDisclosure |
Total increase (decrease) in net defined
benefit liability (asset) |
X duration, credit |
IAS 19.141Disclosure |
Current service cost, net defined
benefit liability (asset) |
X duration, credit |
IAS 19.141 aDisclosure |
Past service cost and gains (losses)
arising from settlements, net defined benefit liability (asset)
[abstract] |
||
Losses (gains) arising from settlements,
net defined benefit liability (asset) |
(X) duration, debit |
IAS 19.141 dDisclosure |
Past service cost, net defined benefit
liability (asset) |
X duration, credit |
IAS 19.141 dDisclosure |
Net past service cost and gains (losses)
arising from settlements, net defined benefit liability (asset) |
X duration, credit |
IAS 19.141 dDisclosure |
Net defined benefit liability (asset) at
end of period |
X instant, credit |
IAS 19.140 aDisclosure |
Disclosure of sensitivity analysis for
actuarial assumptions [text block] |
text block |
IAS 19.145Disclosure |
Disclosure of sensitivity analysis for
actuarial assumptions [abstract] |
||
Disclosure of sensitivity analysis for
actuarial assumptions [line items] |
line items | |
Description of limitations of methods
used in preparing sensitivity analysis for actuarial assumptions |
text |
IAS 19.145 bDisclosure |
Percentage of reasonably possible
increase in actuarial assumption |
X.XX |
IAS 19.145 aDisclosure |
Description of changes in methods and
assumptions used in preparing sensitivity analysis for actuarial
assumptions |
text |
IAS 19.145 cDisclosure |
Percentage of reasonably possible
decrease in actuarial assumption |
X.XX |
IAS 19.145 aDisclosure |
Description of methods and assumptions
used in preparing sensitivity analysis for actuarial assumptions |
text |
IAS 19.145 bDisclosure |
Description of reasons for changes in
methods and assumptions used in preparing sensitivity analysis for
actuarial assumptions |
text |
IAS 19.145 cDisclosure |
Increase (decrease) in defined benefit
obligation due to reasonably possible increase in actuarial
assumption |
X instant, credit |
IAS 19.145 aDisclosure |
Increase (decrease) in defined benefit
obligation due to reasonably possible decrease in actuarial
assumption |
X instant, credit |
IAS 19.145 aDisclosure |
Disclosure of sensitivity analysis for
actuarial assumptions [table] |
table |
IAS 19.145Disclosure |
Defined benefit plans [axis] |
axis |
IAS 19.138Disclosure |
Defined benefit plans [member] |
member [default] |
IAS 19.138Disclosure |
|
| |
Defined benefit plans that share risks
between entities under common control [member] |
member |
IAS 19.149Disclosure |
State defined benefit plans
[member] |
member |
IAS 19.45Disclosure |
|
| |
Multi-employer defined benefit plans
[member] |
member |
IAS 19.34 bDisclosure,
IAS 19.33 bDisclosure |
Actuarial assumptions [axis] |
axis |
IAS 19.145Disclosure |
Actuarial assumptions [member] |
member [default] |
IAS 19.145Disclosure |
Actuarial assumption of expected rates
of salary increases [member] |
member |
IAS 19.145Common
practice |
Actuarial assumption of life expectancy
after retirement [member] |
member |
IAS 19.145Common
practice |
Other material actuarial assumptions
[member] |
member |
IAS 19.145Common
practice |
Actuarial assumption of medical cost
trend rates [member] |
member |
IAS 19.145Common
practice |
Actuarial assumption of expected rates
of pension increases [member] |
member |
IAS 19.145Common
practice |
Actuarial assumption of mortality rates
[member] |
member |
IAS 19.145Common
practice |
Actuarial assumption of retirement age
[member] |
member |
IAS 19.145Common
practice |
Actuarial assumption of expected rates
of inflation [member] |
member |
IAS 19.145Common
practice |
Actuarial assumption of discount rates
[member] |
member |
IAS 19.145Common
practice |
Disclosure of fair value of plan assets
[text block] |
text block |
IAS 19.142Disclosure |
Disclosure of fair value of plan assets
[abstract] |
||
Disclosure of fair value of plan assets
[table] |
table |
IAS 19.142Disclosure |
Levels of fair value hierarchy
[axis] |
axis |
IAS 19.142Disclosure,
IFRS 13.93 bDisclosure |
All levels of fair value hierarchy
[member] |
member [default] |
IFRS 13.93 bDisclosure,
IAS 19.142Disclosure |
Level 1 of fair value hierarchy
[member] |
member |
IAS 19.142Disclosure,
IFRS 13.93 bDisclosure |
Level 2 and 3 of fair value hierarchy
[member] |
member |
IAS 19.142Disclosure |
Defined benefit plans [axis] |
axis |
IAS 19.138Disclosure |
Defined benefit plans [member] |
member [default] |
IAS 19.138Disclosure |
|
| |
Defined benefit plans that share risks
between entities under common control [member] |
member |
IAS 19.149Disclosure |
State defined benefit plans
[member] |
member |
IAS 19.45Disclosure |
|
| |
Multi-employer defined benefit plans
[member] |
member |
IAS 19.34 bDisclosure,
IAS 19.33 bDisclosure |
Disclosure of fair value of plan assets
[line items] |
line items | |
Debt instruments, amount contributed to
fair value of plan assets |
X instant, debit |
IAS 19.142 cExample |
Other assets, amount contributed to fair
value of plan assets |
X instant, debit |
IAS 19.142Common
practice |
Real estate, amount contributed to fair
value of plan assets |
X instant, debit |
IAS 19.142 dExample |
Structured debt, amount contributed to
fair value of plan assets |
X instant, debit |
IAS 19.142 hExample |
Equity instruments, amount contributed
to fair value of plan assets |
X instant, debit |
IAS 19.142 bExample |
Investment funds, amount contributed to
fair value of plan assets |
X instant, debit |
IAS 19.142 fExample |
Cash and cash equivalents, amount
contributed to fair value of plan assets |
X instant, debit |
IAS 19.142 aExample |
Asset-backed securities, amount
contributed to fair value of plan assets |
X instant, debit |
IAS 19.142 gExample |
Derivatives, amount contributed to fair
value of plan assets |
X instant, debit |
IAS 19.142 eExample |
Disclosure of additional information
about defined benefit plans [text block] |
text block |
IAS 19.137Disclosure |
Disclosure of analysis of present value
of defined benefit obligation that distinguishes nature, characteristics
and risks [text block] |
text block |
IAS 19.137Example |
[835110]
Notes - Income taxes |
||
Disclosure of income tax [text
block] |
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) |
X duration, debit |
IAS 12.80 aExample |
Adjustments for current tax of prior
periods |
X duration, debit |
IAS 12.80 bExample |
Total current tax expense (income) and
adjustments for current tax of prior periods |
X duration, debit |
IAS 12.80Common
practice |
Deferred tax expense (income) relating to
origination and reversal of temporary differences |
X duration, debit |
IAS 12.80 cExample |
Deferred tax expense (income) relating to
tax rate changes or imposition of new taxes |
X duration, debit |
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
|
(X) duration, credit |
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
|
(X) duration, credit |
IAS 12.80 fExample |
Deferred tax expense arising from
write-down or reversal of write-down of deferred tax asset |
X duration, debit |
IAS 12.80 gExample |
Tax expense (income) relating to changes
in accounting policies and errors included in profit or loss |
X duration, debit |
IAS 12.80 hExample |
Adjustments for deferred tax of prior
periods |
X duration, debit |
IAS 12.80Common
practice |
Other components of deferred tax expense
(income) |
X duration, debit |
IAS 12.80Common
practice |
Total tax expense (income) |
X duration, debit |
IAS 26.35 b (viii)Disclosure,
IAS 12.81 c (i)Disclosure,
IAS 12.81 c (ii)Disclosure,
IFRS 12.B13 gDisclosure,
IAS 12.79Disclosure,
IAS 1.82 dDisclosure,
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 |
X duration, debit |
IAS 12.81 aDisclosure |
Deferred tax relating to items credited
(charged) directly to equity |
X duration |
IAS 12.81 aDisclosure |
Aggregate current and deferred tax
relating to items credited (charged) directly to equity |
X duration, debit |
IAS 12.81 aDisclosure |
Income tax relating to components of
other comprehensive income [abstract] |
||
|
X duration, debit |
IAS 1.90Disclosure,
IAS 12.81 abDisclosure |
Income tax relating to available-for-sale
financial assets included in other comprehensive income |
X duration, debit |
|
Income tax relating to cash flow hedges
included in other comprehensive income |
X duration, debit |
IAS 1.90Disclosure,
IAS 12.81 abDisclosure |
Income tax relating to changes in
revaluation surplus included in other comprehensive income |
X duration, debit |
IAS 1.90Disclosure,
IAS 12.81 abDisclosure |
Income tax relating to remeasurements of
defined benefit plans included in other comprehensive income |
X duration, debit |
IAS 1.90Disclosure,
IAS 12.81 abDisclosure |
Income tax relating to investments in
equity instruments included in other comprehensive income |
X duration, debit |
|
Income tax relating to hedges of net
investments in foreign operations included in other comprehensive
income |
X duration, debit |
IAS 12.81 abDisclosure,
IAS 1.90Disclosure |
Income tax relating to changes in fair
value of financial liability attributable to change in credit risk of
liability included in other comprehensive income
|
X duration, debit |
|
Income tax relating to hedges of
investments in equity instruments included in other comprehensive
income |
X duration, debit |
|
Income tax relating to change in value of
time value of options included in other comprehensive income |
X duration, debit |
|
Income tax relating to change in value of
forward elements of forward contracts included in other comprehensive
income |
X duration, debit |
|
Income tax relating to change in value of
foreign currency basis spreads included in other comprehensive
income |
X duration, debit |
|
Income tax relating to financial assets
measured at fair value through other comprehensive income included in
other comprehensive income |
X duration, debit |
|
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 |
X duration, debit |
Effective
2021-01-01 IAS 12.81 abDisclosure, Effective
2021-01-01 IAS 1.90Disclosure, Effective
2021-01-01 IFRS 17.90Disclosure |
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 |
X duration, debit |
Effective
2021-01-01 IFRS 17.90Disclosure, Effective
2021-01-01 IAS 1.90Disclosure, Effective
2021-01-01 IAS 12.81 abDisclosure |
Income tax relating to finance income
(expenses) from reinsurance contracts held included in other comprehensive
income |
X duration, debit |
Effective
2021-01-01 IFRS 17.82Disclosure, 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 |
X duration |
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 |
X duration, debit |
IAS 1.90Disclosure |
|
||
|
X duration, debit |
IFRS 5.33 b (iv)Disclosure,
IAS 12.81 h (i)Disclosure |
|
X duration, debit |
IFRS 5.33 b (ii)Disclosure,
IAS 12.81 h (ii)Disclosure |
Explanation of changes in applicable tax
rates to previous accounting period |
text |
IAS 12.81 dDisclosure |
Description of expiry date of deductible
temporary differences, unused tax losses and unused tax credits |
text |
IAS 12.81 eDisclosure |
Deductible temporary differences for
which no deferred tax asset is recognised |
X instant |
IAS 12.81 eDisclosure |
Unused tax losses for which no deferred
tax asset recognised |
X instant |
IAS 12.81 eDisclosure |
Unused tax credits for which no deferred
tax asset recognised |
X instant |
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 |
X instant |
IAS 12.81 fDisclosure |
Disclosure of temporary difference,
unused tax losses and unused tax credits [text block] |
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] |
table |
IAS 12.81 gDisclosure |
Temporary difference, unused tax losses
and unused tax credits [axis] |
axis |
IAS 12.81 gDisclosure |
Temporary difference, unused tax losses
and unused tax credits [member] |
member [default] |
IAS 12.81 gDisclosure |
Temporary differences [member] |
member |
IAS 12.81 gDisclosure |
Allowance for credit losses
[member] |
member |
IAS 12.81 gCommon
practice |
Unrealised foreign exchange gains
(losses) [member] |
member |
IAS 12.81 gCommon
practice |
Other temporary differences
[member] |
member |
IAS 12.81 gCommon
practice |
Unused tax losses [member] |
member |
IAS 12.81 gDisclosure |
Unused tax credits [member] |
member |
IAS 12.81 gDisclosure |
Disclosure of temporary difference,
unused tax losses and unused tax credits [line items] |
line items | |
Deferred tax assets and liabilities
[abstract] |
||
Deferred tax assets |
(X) instant, debit |
IAS 1.54 oDisclosure,
IAS 12.81 g (i)Disclosure,
IAS 1.56Disclosure |
Deferred tax liabilities |
X instant, credit |
IAS 1.54 oDisclosure,
IAS 12.81 g (i)Disclosure,
IAS 1.56Disclosure |
Net deferred tax liability
(asset) |
X instant, credit |
IAS 12.81 g (i)Disclosure |
Net deferred tax assets and liabilities
[abstract] |
||
Net deferred tax assets |
X instant, debit |
IAS 12.81 g (i)Common
practice |
Net deferred tax liabilities |
X instant, credit |
IAS 12.81 g (i)Common
practice |
Deferred tax expense (income)
[abstract] |
||
Deferred tax expense (income) |
X duration, debit |
IAS 12.81 g (ii)Disclosure |
Deferred tax expense (income) recognised
in profit or loss |
X duration |
IAS 12.81 g (ii)Disclosure |
Reconciliation of changes in deferred tax
liability (asset) [abstract] |
||
Deferred tax liability (asset) at
beginning of period |
X instant, credit |
IAS 12.81 g (i)Disclosure |
Changes in deferred tax liability
(asset) [abstract] |
||
Deferred tax expense (income) recognised
in profit or loss |
X duration |
IAS 12.81 g (ii)Disclosure |
Deferred tax relating to items credited
(charged) directly to equity |
X duration |
IAS 12.81 aDisclosure |
Income tax relating to components of
other comprehensive income |
X duration |
IAS 12.81 abDisclosure,
IAS 1.90Disclosure |
Increase (decrease) through business
combinations, deferred tax liability (asset) |
X duration, credit |
IAS 12.81Common
practice |
Increase (decrease) through loss of
control of subsidiary, deferred tax liability (asset) |
X duration, credit |
IAS 12.81Common
practice |
Increase (decrease) through net exchange
differences, deferred tax liability (asset) |
X duration, credit |
IAS 12.81Common
practice |
Total increase (decrease) in deferred
tax liability (asset) |
X duration, credit |
IAS 12.81Common
practice |
Deferred tax liability (asset) at end of
period |
X instant, credit |
IAS 12.81 g (i)Disclosure |
Income tax consequences of dividends
proposed or declared before financial statements authorised for issue not
recognised as liability |
X duration |
IAS 12.81 iDisclosure |
Increase (decrease) in amount recognised
for pre-acquisition deferred tax asset |
X duration, debit |
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
|
text |
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
|
text |
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
|
X instant, debit |
IAS 12.82Disclosure |
Description of nature of potential income
tax consequences that would result from payment of dividend |
text |
IAS 12.82ADisclosure |
Description of amounts of potential
income tax consequences practicably determinable |
text |
IAS 12.82ADisclosure |
Description of whether there are
potential income tax consequences not practicably determinable |
text |
IAS 12.82ADisclosure |
Reconciliation of accounting profit
multiplied by applicable tax rates [abstract] |
||
Accounting profit |
X duration, credit |
IAS 12.81 c (i)Disclosure,
IAS 12.81 c (ii)Disclosure |
Tax expense (income) at applicable tax
rate |
X duration, debit |
IAS 12.81 c (i)Disclosure |
Tax effect of revenues exempt from
taxation |
(X) duration, credit |
IAS 12.81 c (i)Disclosure |
Tax effect of expense not deductible in
determining taxable profit (tax loss) |
X duration, debit |
IAS 12.81 c (i)Disclosure |
Tax effect of impairment of
goodwill |
X duration, debit |
IAS 12.81 c (i)Common
practice |
Tax effect of tax losses |
X duration, debit |
IAS 12.81 c (i)Disclosure |
Tax effect of foreign tax rates |
X duration, debit |
IAS 12.81 c (i)Disclosure |
Tax effect from change in tax
rate |
X duration, debit |
IAS 12.81 c (i)Disclosure |
Other tax effects for reconciliation
between accounting profit and tax expense (income) |
X duration, debit |
IAS 12.81 c (i)Disclosure |
Total tax expense (income) |
X duration, debit |
IAS 26.35 b (viii)Disclosure,
IAS 12.81 c (i)Disclosure,
IAS 12.81 c (ii)Disclosure,
IFRS 12.B13 gDisclosure,
IAS 12.79Disclosure,
IAS 1.82 dDisclosure,
IFRS 8.23 hDisclosure |
Reconciliation of average effective tax
rate and applicable tax rate [abstract] |
||
Accounting profit |
X duration, credit |
IAS 12.81 c (i)Disclosure,
IAS 12.81 c (ii)Disclosure |
Applicable tax rate |
X.XX |
IAS 12.81 c (ii)Disclosure |
Tax rate effect of revenues exempt from
taxation |
(X.XX) |
IAS 12.81 c (ii)Disclosure |
Tax rate effect of expense not deductible
in determining taxable profit (tax loss) |
X.XX |
IAS 12.81 c (ii)Disclosure |
Tax rate effect of impairment of
goodwill |
X.XX |
IAS 12.81 c (ii)Common
practice |
Tax rate effect of tax losses |
X.XX |
IAS 12.81 c (ii)Disclosure |
Tax rate effect of foreign tax
rates |
X.XX |
IAS 12.81 c (ii)Disclosure |
Tax rate effect from change in tax
rate |
X.XX |
IAS 12.81 c (ii)Disclosure |
Tax rate effect of adjustments for
current tax of prior periods |
X.XX |
IAS 12.81 c (ii)Common
practice |
Other tax rate effects for reconciliation
between accounting profit and tax expense (income) |
X.XX |
IAS 12.81 c (ii)Disclosure |
Total average effective tax rate |
X.XX |
IAS 12.81 c (ii)Disclosure |
[836200]
Notes - Borrowing costs |
||
Disclosure of borrowing costs [text
block] |
text block |
IAS 23 - DisclosureDisclosure |
Borrowing costs [abstract] |
||
Borrowing costs capitalised |
X duration |
IAS 23.26 aDisclosure |
Borrowing costs recognised as
expense |
X duration, debit |
IAS 1.112 cCommon
practice |
Total borrowing costs incurred |
X duration |
IAS 1.112 cCommon
practice |
Interest costs [abstract] |
||
Interest costs capitalised |
X duration |
IAS 1.112 cCommon
practice |
Interest expense |
X duration, debit |
IFRS 8.28 eDisclosure,
IFRS 12.B13 fDisclosure,
IFRS 8.23 dDisclosure |
Total interest costs incurred |
X duration |
IAS 1.112 cCommon
practice |
Capitalisation rate of borrowing costs
eligible for capitalisation |
X.XX |
IAS 23.26 bDisclosure |
[836500]
Notes - Insurance contracts |
||
Disclosure of insurance contracts [text
block] |
text block |
Expiry date
2021-01-01 IFRS 4 - DisclosureDisclosure,
Effective
2021-01-01 IFRS 17 - DisclosureDisclosure |
Disclosure of amounts arising from
insurance contracts [text block] |
text block |
Expiry date
2021-01-01 IFRS 4.36Disclosure |
Description of accounting policy for
insurance contracts and related assets, liabilities, income and expense
[text block] |
text block |
Expiry date
2021-01-01 IFRS 4.37 aDisclosure,
IAS 1.117 bCommon practice |
Assets arising from insurance
contracts |
X instant, debit |
Expiry date
2021-01-01 IFRS 4.37 bDisclosure |
Assets under insurance contracts and
reinsurance contracts issued |
X instant, debit |
Expiry date
2021-01-01 IFRS 4.37 bExample, Expiry date
2021-01-01 IAS 1.55Example, Expiry date
2021-01-01 IFRS 4.IG20 bExample |
Deferred acquisition costs arising from
insurance contracts |
X instant, debit |
Expiry date
2021-01-01 IFRS 4.37 eDisclosure, Expiry date
2021-01-01 IFRS 4.IG39 aExample, Expiry date
2021-01-01 IFRS 4.37 bExample, Expiry date
2021-01-01 IFRS 4.IG23 aExample |
Intangible assets relating to insurance
contracts acquired in business combinations or portfolio
transfers |
X instant, debit |
Expiry date
2021-01-01 IFRS 4.37 bExample, Expiry date
2021-01-01 IFRS 4.IG23 bExample |
Assets under reinsurance ceded |
X instant, debit |
Expiry date
2021-01-01 IAS 1.55Example, Expiry date
2021-01-01 IFRS 4.IG20 cExample, Expiry date
2021-01-01 IFRS 4.37 bExample |
Liabilities under insurance contracts and
reinsurance contracts issued [abstract] |
||
Unearned premiums |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.37 bExample, Expiry date
2021-01-01 IFRS 4.IG22 aExample |
Claims reported by policyholders |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.IG22 bExample, Expiry date
2021-01-01 IFRS 4.37 bExample |
Claims incurred but not reported |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.IG22 cExample, Expiry date
2021-01-01 IFRS 4.37 bExample |
Provisions arising from liability
adequacy tests |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.IG22 dExample, Expiry date
2021-01-01 IFRS 4.37 bExample |
Provisions for future non-participating
benefits |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.IG22 eExample, Expiry date
2021-01-01 IFRS 4.37 bExample |
Liabilities or components of equity
relating to discretionary participation features |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.37 bExample, Expiry date
2021-01-01 IFRS 4.IG22 fExample |
Receivables and payables related to
insurance contracts |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.37 bExample, Expiry date
2021-01-01 IFRS 4.IG22 gExample |
Non-insurance assets acquired by
exercising rights to recoveries |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.IG22 hExample, Expiry date
2021-01-01 IFRS 4.37 bExample |
Other liabilities under insurance
contracts and reinsurance contracts issued |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.37 bExample, Expiry date
2021-01-01 IFRS 4.IG22Example |
Total liabilities under insurance
contracts and reinsurance contracts issued |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.37 bDisclosure, Expiry date
2021-01-01 IAS 1.55Example, Expiry date
2021-01-01 IFRS 4.IG20 aExample, Expiry date
2021-01-01 IFRS 4.37 eDisclosure, Expiry date
2021-01-01 IFRS 4.IG37 aExample |
Income arising from insurance
contracts |
X duration, credit |
Expiry date
2021-01-01 IFRS 4.37 bDisclosure |
Expense arising from insurance
contracts |
X duration, debit |
Expiry date
2021-01-01 IFRS 4.37 bDisclosure |
Revenue from insurance contracts issued,
without reduction for reinsurance held |
X duration, credit |
Expiry date
2021-01-01 IAS 1.85Example, Expiry date
2021-01-01 IFRS 4.37 bExample, Expiry date
2021-01-01 IFRS 4.IG24 aExample |
Income from contracts with
reinsurers |
X duration, credit |
Expiry date
2021-01-01 IFRS 4.IG24 bExample, Expiry date
2021-01-01 IFRS 4.37 bExample, Expiry date
2021-01-01 IAS 1.85Example |
Expense for policyholder claims and
benefits, without reduction for reinsurance held |
X duration, debit |
Expiry date
2021-01-01 IFRS 4.IG24 cExample, Expiry date
2021-01-01 IAS 1.85Example, Expiry date
2021-01-01 IFRS 4.37 bExample |
Expenses arising from reinsurance
held |
X duration, debit |
Expiry date
2021-01-01 IFRS 4.IG24 dExample, Expiry date
2021-01-01 IFRS 4.37 bExample, Expiry date
2021-01-01 IAS 1.85Example |
Cash flows from (used in) insurance
contracts |
X duration, debit |
Expiry date
2021-01-01 IFRS 4.37 bDisclosure |
Gains (losses) recognised in profit or
loss on buying reinsurance |
X duration, credit |
Expiry date
2021-01-01 IFRS 4.37 b (i)Disclosure |
Amortisation of losses (gains) arising on
buying reinsurance |
X duration, debit |
Expiry date
2021-01-01 IFRS 4.37 b (ii)Disclosure |
Remaining unamortised gains (losses)
arising on buying reinsurance at beginning of period |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.37 b (ii)Disclosure |
Remaining unamortised gains (losses)
arising on buying reinsurance at end of period |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.37 b (ii)Disclosure |
Explanation of process used to determine
assumptions to measure recognised assets, liabilities, income and expense
arising from insurance contracts |
text |
Expiry date
2021-01-01 IFRS 4.37 cDisclosure |
Explanation of effect of changes in
assumptions to measure insurance assets and insurance liabilities |
text |
Expiry date
2021-01-01 IFRS 4.37 dDisclosure |
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 |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.37 bDisclosure, Expiry date
2021-01-01 IAS 1.55Example, Expiry date
2021-01-01 IFRS 4.IG20 aExample, Expiry date
2021-01-01 IFRS 4.37 eDisclosure, Expiry date
2021-01-01 IFRS 4.IG37 aExample |
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 |
X duration, credit |
Expiry date
2021-01-01 IFRS 4.IG37 bExample, Expiry date
2021-01-01 IFRS 4.37 eExample |
Acquisitions through business
combinations, liabilities under insurance contracts and reinsurance
contracts issued |
X duration, credit |
Expiry date
2021-01-01 IFRS 4.37 eCommon
practice |
Cash paid, liabilities under insurance
contracts and reinsurance contracts issued |
(X) duration, debit |
Expiry date
2021-01-01 IFRS 4.IG37 cExample, Expiry date
2021-01-01 IFRS 4.37 eExample |
Expense (income) included in profit or
loss, liabilities under insurance contracts and reinsurance contracts
issued |
X duration, credit |
Expiry date
2021-01-01 IFRS 4.37 eExample, Expiry date
2021-01-01 IFRS 4.IG37 dExample |
Increase (decrease) through transfers,
liabilities under insurance contracts and reinsurance contracts
issued |
X duration, credit |
Expiry date
2021-01-01 IFRS 4.37 eExample, Expiry date
2021-01-01 IFRS 4.IG37 eExample |
Increase (decrease) through net exchange
differences, liabilities under insurance contracts and reinsurance
contracts issued |
X duration, credit |
Expiry date
2021-01-01 IFRS 4.37 eExample, Expiry date
2021-01-01 IFRS 4.IG37 fExample |
Increase (decrease) through adjustments
arising from passage of time, liabilities under insurance contracts and
reinsurance contracts issued |
X duration, credit |
Expiry date
2021-01-01 IFRS 4.37 eCommon
practice |
Increase (decrease) through other
changes, liabilities under insurance contracts and reinsurance contracts
issued |
X duration, credit |
Expiry date
2021-01-01 IFRS 4.37 eExample, Expiry date
2021-01-01 IFRS 4.IG37Example |
Total increase (decrease) in liabilities
under insurance contracts and reinsurance contracts issued |
X duration, credit |
Expiry date
2021-01-01 IFRS 4.IG37Example, Expiry date
2021-01-01 IFRS 4.37 eExample |
Liabilities under insurance contracts and
reinsurance contracts issued at end of period |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.37 bDisclosure, Expiry date
2021-01-01 IAS 1.55Example, Expiry date
2021-01-01 IFRS 4.IG20 aExample, Expiry date
2021-01-01 IFRS 4.37 eDisclosure, Expiry date
2021-01-01 IFRS 4.IG37 aExample |
Reconciliation of changes in deferred
acquisition costs arising from insurance contracts [abstract] |
||
Deferred acquisition costs arising from
insurance contracts at beginning of period |
X instant, debit |
Expiry date
2021-01-01 IFRS 4.37 eDisclosure, Expiry date
2021-01-01 IFRS 4.IG39 aExample, Expiry date
2021-01-01 IFRS 4.37 bExample, Expiry date
2021-01-01 IFRS 4.IG23 aExample |
Changes in deferred acquisition costs
arising from insurance contracts [abstract] |
||
Amounts incurred, deferred acquisition
costs arising from insurance contracts |
X duration, debit |
Expiry date
2021-01-01 IFRS 4.IG39 bExample, Expiry date
2021-01-01 IFRS 4.37 eExample |
Acquisitions through business
combinations, deferred acquisition costs arising from insurance
contracts |
X duration, debit |
Expiry date
2021-01-01 IFRS 4.37 eCommon
practice |
Amortisation, deferred acquisition costs
arising from insurance contracts |
(X) duration, credit |
Expiry date
2021-01-01 IFRS 4.37 eExample, Expiry date
2021-01-01 IFRS 4.IG39 cExample |
Impairment loss recognised in profit or
loss, deferred acquisition costs arising from insurance contracts |
(X) duration, credit |
Expiry date
2021-01-01 IFRS 4.IG39 dExample, Expiry date
2021-01-01 IFRS 4.37 eExample |
Increase (decrease) through net exchange
differences, deferred acquisition costs arising from insurance
contracts |
X duration, debit |
Expiry date
2021-01-01 IFRS 4.37 eCommon
practice |
Increase (decrease) through shadow
accounting, deferred acquisition costs arising from insurance
contracts |
X duration, debit |
Expiry date
2021-01-01 IFRS 4.37 eCommon
practice |
Increase (decrease) through other
changes, deferred acquisition costs arising from insurance
contracts |
X duration, debit |
Expiry date
2021-01-01 IFRS 4.IG39 eExample, Expiry date
2021-01-01 IFRS 4.37 eExample |
Total increase (decrease) in deferred
acquisition costs arising from insurance contracts |
X duration, debit |
Expiry date
2021-01-01 IFRS 4.IG39Example, Expiry date
2021-01-01 IFRS 4.37 eExample |
Deferred acquisition costs arising from
insurance contracts at end of period |
X instant, debit |
Expiry date
2021-01-01 IFRS 4.37 eDisclosure, Expiry date
2021-01-01 IFRS 4.IG39 aExample, Expiry date
2021-01-01 IFRS 4.37 bExample, Expiry date
2021-01-01 IFRS 4.IG23 aExample |
Reconciliation of changes in reinsurance
assets [abstract] |
||
Reinsurance assets at beginning of
period |
X instant, debit |
Expiry date
2021-01-01 IFRS 4.37 eDisclosure |
Changes in reinsurance assets
[abstract] |
||
Additions other than through business
combinations, reinsurance assets |
X duration, debit |
Expiry date
2021-01-01 IFRS 4.37 eCommon
practice |
Acquisitions through business
combinations, reinsurance assets |
X duration, debit |
Expiry date
2021-01-01 IFRS 4.37 eCommon
practice |
Increase (decrease) through net exchange
differences, reinsurance assets |
X duration, debit |
Expiry date
2021-01-01 IFRS 4.37 eCommon
practice |
Increase (decrease) through adjustments
arising from passage of time, reinsurance assets |
X duration, debit |
Expiry date
2021-01-01 IFRS 4.37 eCommon
practice |
Increase (decrease) through other
changes, reinsurance assets |
X duration, debit |
Expiry date
2021-01-01 IFRS 4.37 eCommon
practice |
Total increase (decrease) in reinsurance
assets |
X duration, debit |
Expiry date
2021-01-01 IFRS 4.37 eExample, Expiry date
2021-01-01 IFRS 4.IG37Example |
Reinsurance assets at end of
period |
X instant, debit |
Expiry date
2021-01-01 IFRS 4.37 eDisclosure |
Disclosure of nature and extent of risks
arising from insurance contracts [text block] |
text block |
Expiry date
2021-01-01 IFRS 4.38Disclosure |
Description of objectives, policies and
processes for managing risks arising from insurance contracts and methods
used to manage those risks |
text |
Expiry date
2021-01-01 IFRS 4.39 aDisclosure |
Disclosure of insurance risk [text
block] |
text block |
Expiry date
2021-01-01 IFRS 4.39 cDisclosure |
Disclosure of sensitivity to insurance
risk [text block] |
text block |
Expiry date
2021-01-01 IFRS 4.39 c (i)Disclosure |
Sensitivity analysis to insurance
risk |
text |
Expiry date
2021-01-01 IFRS 4.39A aDisclosure |
Qualitative information about sensitivity
and information about those terms and conditions of insurance contracts
that have material effect |
text |
Expiry date
2021-01-01 IFRS 4.39A bDisclosure |
Description of concentrations of
insurance risk |
text |
Expiry date
2021-01-01 IFRS 4.39 c (ii)Disclosure |
Disclosure of actual claims compared with
previous estimates [text block] |
text block |
Expiry date
2021-01-01 IFRS 4.39 c (iii)Disclosure,
Effective
2021-01-01 IFRS 17.130Disclosure |
Disclosure of credit risk of insurance
contracts [text block] |
text block |
Expiry date
2021-01-01 IFRS 4.39 dDisclosure |
Disclosure of liquidity risk of insurance
contracts [text block] |
text block |
Expiry date
2021-01-01 IFRS 4.39 dDisclosure |
Disclosure of market risk of insurance
contracts [text block] |
text block |
Expiry date
2021-01-01 IFRS 4.39 dDisclosure |
Information about exposures to market
risk arising from embedded derivatives contained in host insurance
contract |
text |
Expiry date
2021-01-01 IFRS 4.39 eDisclosure |
Disclosure of types of insurance
contracts [text block] |
text block |
Expiry date
2021-01-01 IFRS 4 - DisclosureCommon
practice |
Disclosure of types of insurance
contracts [abstract] |
||
Disclosure of types of insurance
contracts [table] |
table |
Expiry date
2021-01-01 IFRS 4 - DisclosureCommon
practice |
Types of insurance contracts
[axis] |
axis |
Expiry date
2021-01-01 IFRS 4 - DisclosureCommon
practice |
Types of insurance contracts
[member] |
member [default] |
Expiry date
2021-01-01 IFRS 4 - DisclosureCommon
practice |
Life insurance contracts
[member] |
member |
Expiry date
2021-01-01 IFRS 4 - DisclosureCommon
practice |
Non-life insurance contracts
[member] |
member |
Expiry date
2021-01-01 IFRS 4 - DisclosureCommon
practice |
Disclosure of types of insurance
contracts [line items] |
line items | |
Income arising from insurance
contracts |
X duration, credit |
Expiry date
2021-01-01 IFRS 4.37 bDisclosure |
Expense arising from insurance
contracts |
X duration, debit |
Expiry date
2021-01-01 IFRS 4.37 bDisclosure |
Disclosure of net, gross and reinsurer's
share for amounts arising from insurance contracts [text block] |
text block |
Expiry date
2021-01-01 IFRS 4 - DisclosureCommon
practice |
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] |
table |
Expiry date
2021-01-01 IFRS 4 - DisclosureCommon
practice |
Amounts arising from insurance contracts
[axis] |
axis |
Expiry date
2021-01-01 IFRS 4 - DisclosureCommon
practice |
Net amount arising from insurance
contracts [member] |
member [default] |
Expiry date
2021-01-01 IFRS 4 - DisclosureCommon
practice |
Gross amount arising from insurance
contracts [member] |
member |
Expiry date
2021-01-01 IFRS 4 - DisclosureCommon
practice |
Reinsurer's share of amount arising from
insurance contracts [member] |
member |
Expiry date
2021-01-01 IFRS 4 - DisclosureCommon
practice |
Disclosure of net, gross and reinsurer's
share for amounts arising from insurance contracts [line items] |
line items | |
Income arising from insurance
contracts |
X duration, credit |
Expiry date
2021-01-01 IFRS 4.37 bDisclosure |
Expense arising from insurance
contracts |
X duration, debit |
Expiry date
2021-01-01 IFRS 4.37 bDisclosure |
Presentation of overlay approach
[abstract] |
||
Amount reclassified from profit or loss
to other comprehensive income applying overlay approach |
X duration, debit |
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 |
X duration, credit |
Effective on first application of IFRS
9 IFRS 4.35D bDisclosure |
Reclassification adjustments on
application of overlay approach, net of tax |
(X) duration, debit |
Effective on first application of IFRS
9 IFRS 4.35D bDisclosure |
Other comprehensive income, net of tax,
application of overlay approach |
X duration, credit |
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 |
X duration, credit |
Effective on first application of IFRS
9 IFRS 4.35D bDisclosure |
Reclassification adjustments on
application of overlay approach, before tax |
(X) duration, debit |
Effective on first application of IFRS
9 IFRS 4.35D bDisclosure |
Other comprehensive income, before tax,
application of overlay approach |
X duration, credit |
Effective on first application of IFRS
9 IFRS 4.35D bDisclosure |
Income tax relating to application of
overlay approach in other comprehensive income |
X duration, debit |
Effective on first application of IFRS
9 IFRS 4.35D bDisclosure |
Reserve of overlay approach |
X instant, credit |
Effective on first application of IFRS
9 IFRS 4.35D bCommon practice |
Reserve of overlay approach
[member] |
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 |
text |
Effective on first application of IFRS
9 IFRS 4.39L aDisclosure |
Description of basis for designating
financial assets for overlay approach |
text |
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 |
text |
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 |
text |
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 |
X duration, debit |
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 |
X duration, debit |
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 |
X duration, debit |
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
|
X duration, debit |
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 |
X duration, debit |
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 |
X duration, debit |
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] |
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] |
table |
Effective on first application of IFRS
9 IFRS 4.39L bDisclosure |
Classes of financial assets
[axis] |
axis |
Effective
2021-01-01 IFRS 17.C32Disclosure,
IFRS 7.6Disclosure, Effective on first application of IFRS
9 IFRS 4.39L bDisclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Financial assets, class
[member] |
member [default] |
IFRS 7.6Disclosure, Effective on
first application of IFRS
9 IFRS 4.39L bDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Disclosure of financial assets to which
overlay approach is applied [line items] |
line items | |
Financial assets to which overlay
approach is applied |
X instant, debit |
Effective on first application of IFRS
9 IFRS 4.39L bDisclosure |
Disclosure of effect of overlay approach
reclassification on profit or loss [text block] |
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] |
table |
Effective on first application of IFRS
9 IFRS 4.39L eDisclosure |
Effect of overlay approach
reclassification [axis] |
axis |
Effective on first application of IFRS
9 IFRS 4.39L eDisclosure |
In accordance with IFRS 9
[member] |
member [default] |
Effective on first application of IFRS
9 IFRS 4.39L eDisclosure |
Effect of overlay approach
reclassification [member] |
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] |
line items | |
Profit (loss) |
X duration, credit |
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample,
IFRS 8.28 bDisclosure,
IFRS 8.23Disclosure, Effective on first application of
IFRS 9 IFRS 4.39L eExample,
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 12.B10 bExample,
IAS 1.106 d (i)Disclosure |
Disclosure of information about overlay
approach for associates [text block] |
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] |
table |
Effective on first application of IFRS
9 IFRS 4.39MDisclosure |
Associates [axis] |
axis |
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 |
Entity's total for associates
[member] |
member [default] |
IAS 27.17 bDisclosure,
IAS 27.16 bDisclosure,
IFRS 12.B4 dDisclosure, Effective on first
application of IFRS 9 IFRS 4.39MDisclosure, Expiry
date 2021-01-01 IFRS 4.39JDisclosure |
Associates [member] |
member |
IAS 27.16 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.17 bDisclosure,
IFRS 12.B4 dDisclosure,
IAS 24.19 dDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure |
Aggregated individually immaterial
associates [member] |
member |
IFRS 12.21 c (ii)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 associates [line items] |
line items | |
Statement that insurer is applying
overlay approach |
text |
Effective on first application of IFRS
9 IFRS 4.39L aDisclosure |
Description of basis for designating
financial assets for overlay approach |
text |
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 |
text |
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 |
text |
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 |
X duration, debit |
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 |
X duration, debit |
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 |
X duration, debit |
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
|
X duration, debit |
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 |
X duration, debit |
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 |
X duration, debit |
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 |
X duration, debit |
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
|
X duration, debit |
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 |
X duration, debit |
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 |
X duration, debit |
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 |
X duration, debit |
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 |
X duration, debit |
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] |
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] |
table |
Effective on first application of IFRS
9 IFRS 4.39MDisclosure |
Associates [axis] |
axis |
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 |
Entity's total for associates
[member] |
member [default] |
IAS 27.17 bDisclosure,
IAS 27.16 bDisclosure,
IFRS 12.B4 dDisclosure, Effective on first
application of IFRS 9 IFRS 4.39MDisclosure, Expiry
date 2021-01-01 IFRS 4.39JDisclosure |
Associates [member] |
member |
IAS 27.16 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.17 bDisclosure,
IFRS 12.B4 dDisclosure,
IAS 24.19 dDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure |
Aggregated individually immaterial
associates [member] |
member |
IFRS 12.21 c (ii)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] |
axis |
Effective
2021-01-01 IFRS 17.C32Disclosure,
IFRS 7.6Disclosure, Effective on first application of IFRS
9 IFRS 4.39L bDisclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Financial assets, class
[member] |
member [default] |
IFRS 7.6Disclosure, Effective on
first application of IFRS
9 IFRS 4.39L bDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Disclosure of financial assets to which
overlay approach is applied for associates [line items] |
line items | |
Financial assets to which overlay
approach is applied |
X instant, debit |
Effective on first application of IFRS
9 IFRS 4.39L bDisclosure |
Share of financial assets to which
overlay approach is applied |
X instant, debit |
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] |
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] |
table |
Effective on first application of IFRS
9 IFRS 4.39MDisclosure |
Associates [axis] |
axis |
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 |
Entity's total for associates
[member] |
member [default] |
IAS 27.17 bDisclosure,
IAS 27.16 bDisclosure,
IFRS 12.B4 dDisclosure, Effective on first
application of IFRS 9 IFRS 4.39MDisclosure, Expiry
date 2021-01-01 IFRS 4.39JDisclosure |
Associates [member] |
member |
IAS 27.16 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.17 bDisclosure,
IFRS 12.B4 dDisclosure,
IAS 24.19 dDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure |
Aggregated individually immaterial
associates [member] |
member |
IFRS 12.21 c (ii)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] |
axis |
Effective on first application of IFRS
9 IFRS 4.39L eDisclosure |
In accordance with IFRS 9
[member] |
member [default] |
Effective on first application of IFRS
9 IFRS 4.39L eDisclosure |
Effect of overlay approach
reclassification [member] |
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] |
line items | |
Profit (loss) |
X duration, credit |
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample,
IFRS 8.28 bDisclosure,
IFRS 8.23Disclosure, Effective on first application of
IFRS 9 IFRS 4.39L eExample,
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 12.B10 bExample,
IAS 1.106 d (i)Disclosure |
Share of profit (loss) of associates and
joint ventures accounted for using equity method |
X duration, credit |
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 8.28 eDisclosure,
IAS 1.82 cDisclosure,
IFRS 8.23 gDisclosure |
Share of other comprehensive income of
associates and joint ventures accounted for using equity method, net of
tax |
X duration, credit |
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 12.B16 cDisclosure,
IAS 1.91 aDisclosure |
Share of other comprehensive income of
associates and joint ventures accounted for using equity method, before
tax |
X duration, credit |
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] |
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] |
table |
Effective on first application of IFRS
9 IFRS 4.39MDisclosure |
Joint ventures [axis] |
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] |
member [default] |
IAS 27.16 bDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.17 bDisclosure, Effective on first application
of IFRS 9 IFRS 4.39MDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure |
Joint ventures [member] |
member |
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.16 bDisclosure,
IFRS 12.B4 bDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure |
Aggregated individually immaterial joint
ventures [member] |
member |
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 12.21 c (i)Disclosure, Expiry date
2021-01-01 IFRS 4.39J bDisclosure |
Disclosure of information about overlay
approach for joint ventures [line items] |
line items | |
Statement that insurer is applying
overlay approach |
text |
Effective on first application of IFRS
9 IFRS 4.39L aDisclosure |
Description of basis for designating
financial assets for overlay approach |
text |
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 |
text |
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 |
text |
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 |
X duration, debit |
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 |
X duration, debit |
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 |
X duration, debit |
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
|
X duration, debit |
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 |
X duration, debit |
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 |
X duration, debit |
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 |
X duration, debit |
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
|
X duration, debit |
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 |
X duration, debit |
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 |
X duration, debit |
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 |
X duration, debit |
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 |
X duration, debit |
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] |
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] |
table |
Effective on first application of IFRS
9 IFRS 4.39MDisclosure |
Joint ventures [axis] |
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] |
member [default] |
IAS 27.16 bDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.17 bDisclosure, Effective on first application
of IFRS 9 IFRS 4.39MDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure |
Joint ventures [member] |
member |
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.16 bDisclosure,
IFRS 12.B4 bDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure |
Aggregated individually immaterial joint
ventures [member] |
member |
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 12.21 c (i)Disclosure, Expiry date
2021-01-01 IFRS 4.39J bDisclosure |
Classes of financial assets
[axis] |
axis |
Effective
2021-01-01 IFRS 17.C32Disclosure,
IFRS 7.6Disclosure, Effective on first application of IFRS
9 IFRS 4.39L bDisclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Financial assets, class
[member] |
member [default] |
IFRS 7.6Disclosure, Effective on
first application of IFRS
9 IFRS 4.39L bDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Disclosure of financial assets to which
overlay approach is applied for joint ventures [line items] |
line items | |
Financial assets to which overlay
approach is applied |
X instant, debit |
Effective on first application of IFRS
9 IFRS 4.39L bDisclosure |
Share of financial assets to which
overlay approach is applied |
X instant, debit |
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] |
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] |
table |
Effective on first application of IFRS
9 IFRS 4.39MDisclosure |
Joint ventures [axis] |
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] |
member [default] |
IAS 27.16 bDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.17 bDisclosure, Effective on first application
of IFRS 9 IFRS 4.39MDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure |
Joint ventures [member] |
member |
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.16 bDisclosure,
IFRS 12.B4 bDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure |
Aggregated individually immaterial joint
ventures [member] |
member |
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 12.21 c (i)Disclosure, Expiry date
2021-01-01 IFRS 4.39J bDisclosure |
Effect of overlay approach
reclassification [axis] |
axis |
Effective on first application of IFRS
9 IFRS 4.39L eDisclosure |
In accordance with IFRS 9
[member] |
member [default] |
Effective on first application of IFRS
9 IFRS 4.39L eDisclosure |
Effect of overlay approach
reclassification [member] |
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] |
line items | |
Profit (loss) |
X duration, credit |
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample,
IFRS 8.28 bDisclosure,
IFRS 8.23Disclosure, Effective on first application of
IFRS 9 IFRS 4.39L eExample,
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 12.B10 bExample,
IAS 1.106 d (i)Disclosure |
Share of profit (loss) of associates and
joint ventures accounted for using equity method |
X duration, credit |
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 8.28 eDisclosure,
IAS 1.82 cDisclosure,
IFRS 8.23 gDisclosure |
Share of other comprehensive income of
associates and joint ventures accounted for using equity method, net of
tax |
X duration, credit |
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 12.B16 cDisclosure,
IAS 1.91 aDisclosure |
Share of other comprehensive income of
associates and joint ventures accounted for using equity method, before
tax |
X duration, credit |
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 |
text |
Expiry date
2021-01-01 IFRS 4.39CDisclosure |
Description of how insurer concluded
that it qualifies for temporary exemption from IFRS 9 |
text |
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 |
text |
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 |
X instant, credit |
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 |
X instant, credit |
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 |
X instant, credit |
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 |
X instant, credit |
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 |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.20E cExample |
Debt instruments issued that are
included in insurer's regulatory capital |
X instant, credit |
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 |
text |
Expiry date
2021-01-01 IFRS 4.39C bDisclosure |
Description of reason for reassessment
whether insurer's activities are predominantly connected with
insurance |
text |
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 |
yyyy-mm-dd |
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 |
text |
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 |
text |
Expiry date
2021-01-01 IFRS 4.39C c (iii)Disclosure |
Statement that insurer no longer
qualifies to apply temporary exemption from IFRS 9 |
text |
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 |
yyyy-mm-dd |
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 |
text |
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 |
text |
Expiry date
2021-01-01 IFRS 4.39D cDisclosure |
Financial assets described in
paragraph 39E(a) of IFRS 4, fair value |
X instant, debit |
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 |
X duration, debit |
Expiry date
2021-01-01 IFRS 4.39E aDisclosure |
Financial assets other than those
specified in paragraph 39E(a) of IFRS 4, fair value |
X instant, debit |
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 |
X duration, debit |
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 |
text |
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 |
X instant, debit |
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 |
X instant, debit |
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 |
text |
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 |
text |
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] |
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] |
table |
Expiry date
2021-01-01 IFRS 4.39G aDisclosure |
External credit grades [axis] |
axis |
|
Entity's total for external credit
grades [member] |
member [default] |
|
External credit grades [member] |
member |
|
Internal credit grades [axis] |
axis |
|
Entity's total for internal credit
grades [member] |
member [default] |
|
Internal credit grades [member] |
member |
|
Disclosure of detailed information
about financial assets described in paragraph 39E(a) of IFRS 4 [line
items] |
line items | |
Financial assets described in
paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39 |
X instant, debit |
Expiry date
2021-01-01 IFRS 4.39G aDisclosure |
Disclosure of information about
temporary exemption from IFRS 9 for associates [text block] |
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] |
table |
Expiry date
2021-01-01 IFRS 4.39JDisclosure |
Associates [axis] |
axis |
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 |
Entity's total for associates
[member] |
member [default] |
IAS 27.17 bDisclosure,
IAS 27.16 bDisclosure,
IFRS 12.B4 dDisclosure, Effective on first
application of IFRS 9 IFRS 4.39MDisclosure, Expiry
date 2021-01-01 IFRS 4.39JDisclosure |
Associates [member] |
member |
IAS 27.16 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.17 bDisclosure,
IFRS 12.B4 dDisclosure,
IAS 24.19 dDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure |
Aggregated individually immaterial
associates [member] |
member |
IFRS 12.21 c (ii)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 associates [line items] |
line items | |
Statement that insurer is applying
temporary exemption from IFRS 9 |
text |
Expiry date
2021-01-01 IFRS 4.39CDisclosure |
Description of how insurer concluded
that it qualifies for temporary exemption from IFRS 9 |
text |
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 |
text |
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 |
X instant, credit |
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 |
X instant, credit |
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 |
X instant, credit |
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 |
X instant, credit |
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 |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.20E cExample |
Debt instruments issued that are
included in insurer's regulatory capital |
X instant, credit |
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 |
text |
Expiry date
2021-01-01 IFRS 4.39C bDisclosure |
Description of reason for
reassessment whether insurer's activities are predominantly connected with
insurance |
text |
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 |
yyyy-mm-dd |
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 |
text |
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 |
text |
Expiry date
2021-01-01 IFRS 4.39C c (iii)Disclosure |
Statement that insurer no longer
qualifies to apply temporary exemption from IFRS 9 |
text |
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 |
yyyy-mm-dd |
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 |
text |
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 |
text |
Expiry date
2021-01-01 IFRS 4.39D cDisclosure |
Financial assets described in
paragraph 39E(a) of IFRS 4, fair value |
X instant, debit |
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 |
X duration, debit |
Expiry date
2021-01-01 IFRS 4.39E aDisclosure |
Financial assets other than those
specified in paragraph 39E(a) of IFRS 4, fair value |
X instant, debit |
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 |
X duration, debit |
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 |
text |
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 |
X instant, debit |
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 |
X instant, debit |
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 |
text |
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 |
X instant, credit |
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 |
X instant, credit |
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 |
X instant, credit |
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 |
X instant, credit |
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 |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.39J bExample |
Share of debt instruments issued that
are included in insurer's regulatory capital |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.39J bExample |
Share of financial assets described
in paragraph 39E(a) of IFRS 4, fair value |
X instant, debit |
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 |
X duration, debit |
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 |
X instant, debit |
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 |
X duration, debit |
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 |
X instant, debit |
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 |
X instant, debit |
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] |
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] |
table |
Expiry date
2021-01-01 IFRS 4.39JDisclosure |
Associates [axis] |
axis |
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 |
Entity's total for associates
[member] |
member [default] |
IAS 27.17 bDisclosure,
IAS 27.16 bDisclosure,
IFRS 12.B4 dDisclosure, Effective on first
application of IFRS 9 IFRS 4.39MDisclosure, Expiry
date 2021-01-01 IFRS 4.39JDisclosure |
Associates [member] |
member |
IAS 27.16 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.17 bDisclosure,
IFRS 12.B4 dDisclosure,
IAS 24.19 dDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure |
Aggregated individually immaterial
associates [member] |
member |
IFRS 12.21 c (ii)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] |
axis |
|
Entity's total for external credit
grades [member] |
member [default] |
|
External credit grades [member] |
member |
|
Internal credit grades [axis] |
axis |
|
Entity's total for internal credit
grades [member] |
member [default] |
|
Internal credit grades [member] |
member |
|
Disclosure of detailed information
about financial assets described in paragraph 39E(a) of IFRS 4 for
associates [line items] |
line items | |
Financial assets described in
paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39 |
X instant, debit |
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 |
X instant, debit |
Expiry date
2021-01-01 IFRS 4.39J bDisclosure |
Disclosure of information about
temporary exemption from IFRS 9 for joint ventures [text
block] |
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] |
table |
Expiry date
2021-01-01 IFRS 4.39JDisclosure |
Joint ventures [axis] |
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] |
member [default] |
IAS 27.16 bDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.17 bDisclosure, Effective on first application
of IFRS 9 IFRS 4.39MDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure |
Joint ventures [member] |
member |
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.16 bDisclosure,
IFRS 12.B4 bDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure |
Aggregated individually immaterial joint
ventures [member] |
member |
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 12.21 c (i)Disclosure, Expiry date
2021-01-01 IFRS 4.39J bDisclosure |
Disclosure of information about
temporary exemption from IFRS 9 for joint ventures [line
items] |
line items | |
Statement that insurer is applying
temporary exemption from IFRS 9 |
text |
Expiry date
2021-01-01 IFRS 4.39CDisclosure |
Description of how insurer concluded
that it qualifies for temporary exemption from IFRS 9 |
text |
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 |
text |
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 |
X instant, credit |
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 |
X instant, credit |
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 |
X instant, credit |
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 |
X instant, credit |
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 |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.20E cExample |
Debt instruments issued that are
included in insurer's regulatory capital |
X instant, credit |
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 |
text |
Expiry date
2021-01-01 IFRS 4.39C bDisclosure |
Description of reason for
reassessment whether insurer's activities are predominantly connected with
insurance |
text |
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 |
yyyy-mm-dd |
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 |
text |
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 |
text |
Expiry date
2021-01-01 IFRS 4.39C c (iii)Disclosure |
Statement that insurer no longer
qualifies to apply temporary exemption from IFRS 9 |
text |
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 |
yyyy-mm-dd |
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 |
text |
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 |
text |
Expiry date
2021-01-01 IFRS 4.39D cDisclosure |
Financial assets described in
paragraph 39E(a) of IFRS 4, fair value |
X instant, debit |
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 |
X duration, debit |
Expiry date
2021-01-01 IFRS 4.39E aDisclosure |
Financial assets other than those
specified in paragraph 39E(a) of IFRS 4, fair value |
X instant, debit |
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 |
X duration, debit |
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 |
text |
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 |
X instant, debit |
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 |
X instant, debit |
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 |
text |
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 |
X instant, credit |
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 |
X instant, credit |
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 |
X instant, credit |
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 |
X instant, credit |
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 |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.39J bExample |
Share of debt instruments issued that
are included in insurer's regulatory capital |
X instant, credit |
Expiry date
2021-01-01 IFRS 4.39J bExample |
Share of financial assets described
in paragraph 39E(a) of IFRS 4, fair value |
X instant, debit |
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 |
X duration, debit |
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 |
X instant, debit |
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 |
X duration, debit |
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 |
X instant, debit |
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 |
X instant, debit |
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] |
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] |
table |
Expiry date
2021-01-01 IFRS 4.39JDisclosure |
Joint ventures [axis] |
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] |
member [default] |
IAS 27.16 bDisclosure,
IFRS 12.B4 bDisclosure,
IAS 27.17 bDisclosure, Effective on first application
of IFRS 9 IFRS 4.39MDisclosure, Expiry date
2021-01-01 IFRS 4.39JDisclosure |
Joint ventures [member] |
member |
IAS 27.17 bDisclosure,
Effective on first application of IFRS
9 IFRS 4.39M aDisclosure,
IAS 27.16 bDisclosure,
IFRS 12.B4 bDisclosure, Expiry date
2021-01-01 IFRS 4.39J aDisclosure |
Aggregated individually immaterial joint
ventures [member] |
member |
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 12.21 c (i)Disclosure, Expiry date
2021-01-01 IFRS 4.39J bDisclosure |
External credit grades [axis] |
axis |
|
Entity's total for external credit
grades [member] |
member [default] |
|
External credit grades [member] |
member |
|
Internal credit grades [axis] |
axis |
|
Entity's total for internal credit
grades [member] |
member [default] |
|
Internal credit grades [member] |
member |
|
Disclosure of detailed information
about financial assets described in paragraph 39E(a) of IFRS 4 for joint
ventures [line items] |
line items | |
Financial assets described in
paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39 |
X instant, debit |
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 |
X instant, debit |
Expiry date
2021-01-01 IFRS 4.39J bDisclosure |
[836600]
Notes - Insurance contracts (IFRS 17) |
||
Disclosure of insurance contracts [text
block] |
text block |
Expiry date
2021-01-01 IFRS 4 - DisclosureDisclosure,
Effective
2021-01-01 IFRS 17 - DisclosureDisclosure |
Insurance service result
[abstract] |
||
Insurance revenue |
X duration, credit |
Effective
2021-01-01 IAS 1.82 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.80 aDisclosure,
Effective
2021-01-01 IFRS 17.106Disclosure |
Insurance service expenses from insurance
contracts issued |
(X) duration, debit |
Effective
2021-01-01 IFRS 17.80 aDisclosure, Effective
2021-01-01 IAS 1.82 abDisclosure |
Income (expenses) from reinsurance
contracts held, other than finance income (expenses) [abstract] |
||
Income from amounts recovered from
reinsurer |
X duration, credit |
Effective
2021-01-01 IFRS 17.86Disclosure |
Expenses from allocation of premiums paid
to reinsurer |
(X) duration, debit |
Effective
2021-01-01 IFRS 17.86Disclosure |
Net income (expenses) from reinsurance
contracts held, other than finance income (expenses) |
X duration, credit |
Effective
2021-01-01 IFRS 17.86Disclosure, Effective
2021-01-01 IAS 1.82 acDisclosure |
Total insurance service result |
X duration, credit |
Effective
2021-01-01 IFRS 17.80 aDisclosure |
Additional information about insurance
contracts [text block] |
text block |
Effective
2021-01-01 IFRS 17.94Disclosure |
Description of criteria satisfied when
using premium allocation approach |
text |
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 |
text |
Effective
2021-01-01 IFRS 17.97 bDisclosure |
Description of method to recognise
insurance acquisition cash flows when using premium allocation
approach |
text |
Effective
2021-01-01 IFRS 17.97 cDisclosure |
Disclosure of reconciliation of changes
in insurance contracts by remaining coverage and incurred claims [text
block] |
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] |
table |
Effective
2021-01-01 IFRS 17.100Disclosure |
Disaggregation of insurance contracts
[axis] |
axis |
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure |
Disaggregation of insurance contracts
[member] |
member [default] |
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure |
Insurance contracts issued
[member] |
member |
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure |
Reinsurance contracts held
[member] |
member |
Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure |
Insurance contracts by remaining coverage
and incurred claims [axis] |
axis |
Effective
2021-01-01 IFRS 17.100Disclosure |
Insurance contracts by remaining
coverage and incurred claims [member] |
member [default] |
Effective
2021-01-01 IFRS 17.100Disclosure |
Net liabilities or assets for remaining
coverage excluding loss component [member] |
member |
Effective
2021-01-01 IFRS 17.100 aDisclosure |
Loss component [member] |
member |
Effective
2021-01-01 IFRS 17.100 bDisclosure |
Liabilities for incurred claims
[member] |
member |
Effective
2021-01-01 IFRS 17.100 cDisclosure |
Insurance contracts by components
[axis] |
axis |
Effective
2021-01-01 IFRS 17.101Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure |
Insurance contracts by components
[member] |
member [default] |
Effective
2021-01-01 IFRS 17.100 cDisclosure, Effective
2021-01-01 IFRS 17.101Disclosure, Effective
2021-01-01 IFRS 17.107Disclosure |
Estimates of present value of future
cash flows [member] |
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] |
member |
Effective
2021-01-01 IFRS 17.107 aDisclosure |
Estimates of present value of insurance
acquisition cash flows [member] |
member |
Effective
2021-01-01 IFRS 17.107 aDisclosure |
Estimates of present value of future
cash outflows other than insurance acquisition cash flows
[member] |
member |
Effective
2021-01-01 IFRS 17.107 aDisclosure |
Estimates of present value of future
cash inflows [member] |
member |
Effective
2021-01-01 IFRS 17.107 bDisclosure |
Risk adjustment for non-financial risk
[member] |
member |
Effective
2021-01-01 IFRS 17.100 c (ii)Disclosure,
Effective 2021-01-01 IFRS 17.101 bDisclosure,
Effective
2021-01-01 IFRS 17.107 cDisclosure |
Contractual service margin
[member] |
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]
|
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] |
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] |
member |
Effective
2021-01-01 IFRS 17.114 cDisclosure |
Insurance contracts [axis] |
axis |
Effective
2021-01-01 IFRS 17.100 cDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure |
Insurance contracts [member] |
member [default] |
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure |
Insurance contracts to which premium
allocation approach has been applied [member] |
member |
Effective
2021-01-01 IFRS 17.100 cDisclosure |
Insurance contracts other than those to
which premium allocation approach has been applied [member] |
member |
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure |
Disclosure of reconciliation of changes
in insurance contracts by remaining coverage and incurred claims [line
items] |
line items | |
Insurance contracts liability (asset) at
beginning of period |
X instant, credit |
Effective
2021-01-01 IFRS 17.99 bDisclosure |
Insurance contracts that are assets at
beginning of period |
X instant, debit |
Effective
2021-01-01 IFRS 17.99 bDisclosure |
Insurance contracts that are liabilities
at beginning of period |
X instant, credit |
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) |
X duration, credit |
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) |
X duration, credit |
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)
|
X duration, credit |
Effective
2021-01-01 IFRS 17.114 cDisclosure |
Total increase (decrease) through
insurance revenue, insurance contracts liability (asset) |
X duration, credit |
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) |
X duration, credit |
Effective
2021-01-01 IFRS 17.103 b (i)Disclosure |
Increase (decrease) through amortisation
of insurance acquisition cash flows, insurance contracts liability
(asset) |
X duration, credit |
Effective
2021-01-01 IFRS 17.103 b (ii)Disclosure |
Increase (decrease) through changes that
relate to past service, insurance contracts liability (asset) |
X duration, credit |
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) |
X duration, credit |
Effective
2021-01-01 IFRS 17.104 aDisclosure, Effective
2021-01-01 IFRS 17.103 b (iv)Disclosure |
Total increase (decrease) through
insurance service expenses, insurance contracts liability (asset) |
X duration, credit |
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)
|
X duration, credit |
Effective
2021-01-01 IFRS 17.103 cDisclosure |
Total increase (decrease) through
insurance service result, insurance contracts liability (asset) |
X duration, credit |
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) |
X duration, credit |
Effective
2021-01-01 IFRS 17.105 a (i)Disclosure |
Increase (decrease) through premiums
paid for reinsurance contracts held, insurance contracts liability
(asset) |
X duration, credit |
Effective
2021-01-01 IFRS 17.105 a (i)Disclosure |
Increase (decrease) through insurance
acquisition cash flows, insurance contracts liability (asset) |
X duration, credit |
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) |
X duration, credit |
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) |
X duration, credit |
Effective
2021-01-01 IFRS 17.105 a (iii)Disclosure |
Total increase (decrease) through cash
flows, insurance contracts liability (asset) |
X duration, credit |
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)
|
X duration, credit |
Effective
2021-01-01 IFRS 17.105 bDisclosure |
Increase (decrease) through insurance
finance income or expenses, insurance contracts liability (asset) |
X duration, credit |
Effective
2021-01-01 IFRS 17.105 cDisclosure |
Increase (decrease) through additional
items necessary to understand change, insurance contracts liability
(asset) |
X duration, credit |
Effective
2021-01-01 IFRS 17.105 dDisclosure |
Total increase (decrease) in insurance
contracts liability (asset) |
X duration, credit |
Effective
2021-01-01 IFRS 17.99Common practice |
Insurance contracts liability (asset) at
end of period |
X instant, credit |
Effective
2021-01-01 IFRS 17.99 bDisclosure |
Insurance contracts that are assets at
end of period |
X instant, debit |
Effective
2021-01-01 IFRS 17.99 bDisclosure |
Insurance contracts that are liabilities
at end of period |
X instant, credit |
Effective
2021-01-01 IFRS 17.99 bDisclosure |
Disclosure of reconciliation of changes
in insurance contracts by components [text block] |
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] |
table |
Effective
2021-01-01 IFRS 17.101Disclosure |
Disaggregation of insurance contracts
[axis] |
axis |
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure |
Disaggregation of insurance contracts
[member] |
member [default] |
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure |
Insurance contracts issued
[member] |
member |
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure |
Reinsurance contracts held
[member] |
member |
Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure |
Insurance contracts by components
[axis] |
axis |
Effective
2021-01-01 IFRS 17.101Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure |
Insurance contracts by components
[member] |
member [default] |
Effective
2021-01-01 IFRS 17.100 cDisclosure, Effective
2021-01-01 IFRS 17.101Disclosure, Effective
2021-01-01 IFRS 17.107Disclosure |
Estimates of present value of future
cash flows [member] |
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] |
member |
Effective
2021-01-01 IFRS 17.107 aDisclosure |
Estimates of present value of insurance
acquisition cash flows [member] |
member |
Effective
2021-01-01 IFRS 17.107 aDisclosure |
Estimates of present value of future
cash outflows other than insurance acquisition cash flows
[member] |
member |
Effective
2021-01-01 IFRS 17.107 aDisclosure |
Estimates of present value of future
cash inflows [member] |
member |
Effective
2021-01-01 IFRS 17.107 bDisclosure |
Risk adjustment for non-financial risk
[member] |
member |
Effective
2021-01-01 IFRS 17.100 c (ii)Disclosure,
Effective 2021-01-01 IFRS 17.101 bDisclosure,
Effective
2021-01-01 IFRS 17.107 cDisclosure |
Contractual service margin
[member] |
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]
|
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] |
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] |
member |
Effective
2021-01-01 IFRS 17.114 cDisclosure |
Insurance contracts [axis] |
axis |
Effective
2021-01-01 IFRS 17.100 cDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure |
Insurance contracts [member] |
member [default] |
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure |
Insurance contracts to which premium
allocation approach has been applied [member] |
member |
Effective
2021-01-01 IFRS 17.100 cDisclosure |
Insurance contracts other than those to
which premium allocation approach has been applied [member] |
member |
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure |
Disclosure of reconciliation of changes
in insurance contracts by components [line items] |
line items | |
Insurance contracts liability (asset) at
beginning of period |
X instant, credit |
Effective
2021-01-01 IFRS 17.99 bDisclosure |
Insurance contracts that are assets at
beginning of period |
X instant, debit |
Effective
2021-01-01 IFRS 17.99 bDisclosure |
Insurance contracts that are liabilities
at beginning of period |
X instant, credit |
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) |
X duration, credit |
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) |
X duration, credit |
Effective
2021-01-01 IFRS 17.104 a (ii)Disclosure |
Increase (decrease) through effects of
contracts initially recognised in period, insurance contracts liability
(asset) |
X duration, credit |
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.104 a (iii)Disclosure |
Total increase (decrease) through
changes that relate to future service, insurance contracts liability
(asset) |
X duration, credit |
Effective
2021-01-01 IFRS 17.104 aDisclosure, Effective
2021-01-01 IFRS 17.103 b (iv)Disclosure |
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)
|
X duration, credit |
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)
|
X duration, credit |
Effective
2021-01-01 IFRS 17.104 b (ii)Disclosure |
Increase (decrease) through experience
adjustments, insurance contracts liability (asset) |
X duration, credit |
Effective
2021-01-01 IFRS 17.104 b (iii)Disclosure |
Total increase (decrease) through
changes that relate to current service, insurance contracts liability
(asset) |
X duration, credit |
Effective
2021-01-01 IFRS 17.104 bDisclosure |
Increase (decrease) through changes that
relate to past service, insurance contracts liability (asset) |
X duration, credit |
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) |
X duration, credit |
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) |
X duration, credit |
Effective
2021-01-01 IFRS 17.105 a (i)Disclosure |
Increase (decrease) through premiums
paid for reinsurance contracts held, insurance contracts liability
(asset) |
X duration, credit |
Effective
2021-01-01 IFRS 17.105 a (i)Disclosure |
Increase (decrease) through insurance
acquisition cash flows, insurance contracts liability (asset) |
X duration, credit |
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) |
X duration, credit |
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) |
X duration, credit |
Effective
2021-01-01 IFRS 17.105 a (iii)Disclosure |
Total increase (decrease) through cash
flows, insurance contracts liability (asset) |
X duration, credit |
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)
|
X duration, credit |
Effective
2021-01-01 IFRS 17.105 bDisclosure |
Increase (decrease) through insurance
finance income or expenses, insurance contracts liability (asset) |
X duration, credit |
Effective
2021-01-01 IFRS 17.105 cDisclosure |
Increase (decrease) through additional
items necessary to understand change, insurance contracts liability
(asset) |
X duration, credit |
Effective
2021-01-01 IFRS 17.105 dDisclosure |
Total increase (decrease) in insurance
contracts liability (asset) |
X duration, credit |
Effective
2021-01-01 IFRS 17.99Common practice |
Insurance contracts liability (asset) at
end of period |
X instant, credit |
Effective
2021-01-01 IFRS 17.99 bDisclosure |
Insurance contracts that are assets at
end of period |
X instant, debit |
Effective
2021-01-01 IFRS 17.99 bDisclosure |
Insurance contracts that are liabilities
at end of period |
X instant, credit |
Effective
2021-01-01 IFRS 17.99 bDisclosure |
Disclosure of analysis of insurance
revenue [text block] |
text block |
Effective
2021-01-01 IFRS 17.106Disclosure |
Disclosure of analysis of insurance
revenue [abstract] |
||
Disclosure of analysis of insurance
revenue [table] |
table |
Effective
2021-01-01 IFRS 17.106Disclosure |
Insurance contracts [axis] |
axis |
Effective
2021-01-01 IFRS 17.100 cDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure |
Insurance contracts [member] |
member [default] |
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure |
Insurance contracts to which premium
allocation approach has been applied [member] |
member |
Effective
2021-01-01 IFRS 17.100 cDisclosure |
Insurance contracts other than those to
which premium allocation approach has been applied [member] |
member |
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure |
Disclosure of analysis of insurance
revenue [line items] |
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 |
X duration, credit |
Effective
2021-01-01 IFRS 17.106 a (i)Disclosure |
Insurance revenue, change in risk
adjustment for non-financial risk |
X duration, credit |
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 |
X duration, credit |
Effective
2021-01-01 IFRS 17.106 a (iii)Disclosure |
Total insurance revenue, amounts
relating to changes in liability for remaining coverage |
X duration, credit |
Effective
2021-01-01 IFRS 17.106 aDisclosure |
Insurance revenue, allocation of portion
of premiums that relate to recovery of insurance acquisition cash
flows |
X duration, credit |
Effective
2021-01-01 IFRS 17.106 bDisclosure |
Total insurance revenue |
X duration, credit |
Effective
2021-01-01 IAS 1.82 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.80 aDisclosure,
Effective
2021-01-01 IFRS 17.106Disclosure |
Disclosure of effect of insurance
contracts initially recognised [text block] |
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] |
table |
Effective
2021-01-01 IFRS 17.107Disclosure |
Disaggregation of insurance contracts
[axis] |
axis |
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure |
Disaggregation of insurance contracts
[member] |
member [default] |
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure |
Insurance contracts issued
[member] |
member |
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure |
Reinsurance contracts held
[member] |
member |
Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure |
Insurance contracts by components
[axis] |
axis |
Effective
2021-01-01 IFRS 17.101Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure |
Insurance contracts by components
[member] |
member [default] |
Effective
2021-01-01 IFRS 17.100 cDisclosure, Effective
2021-01-01 IFRS 17.101Disclosure, Effective
2021-01-01 IFRS 17.107Disclosure |
Estimates of present value of future
cash flows [member] |
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] |
member |
Effective
2021-01-01 IFRS 17.107 aDisclosure |
Estimates of present value of insurance
acquisition cash flows [member] |
member |
Effective
2021-01-01 IFRS 17.107 aDisclosure |
Estimates of present value of future
cash outflows other than insurance acquisition cash flows
[member] |
member |
Effective
2021-01-01 IFRS 17.107 aDisclosure |
Estimates of present value of future
cash inflows [member] |
member |
Effective
2021-01-01 IFRS 17.107 bDisclosure |
Risk adjustment for non-financial risk
[member] |
member |
Effective
2021-01-01 IFRS 17.100 c (ii)Disclosure,
Effective 2021-01-01 IFRS 17.101 bDisclosure,
Effective
2021-01-01 IFRS 17.107 cDisclosure |
Contractual service margin
[member] |
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]
|
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] |
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] |
member |
Effective
2021-01-01 IFRS 17.114 cDisclosure |
Insurance contracts [axis] |
axis |
Effective
2021-01-01 IFRS 17.100 cDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure |
Insurance contracts [member] |
member [default] |
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure |
Insurance contracts to which premium
allocation approach has been applied [member] |
member |
Effective
2021-01-01 IFRS 17.100 cDisclosure |
Insurance contracts other than those to
which premium allocation approach has been applied [member] |
member |
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure |
Disclosure of effect of insurance
contracts initially recognised [line items] |
line items | |
Increase (decrease) through effects of
contracts initially recognised in period, insurance contracts liability
(asset) |
X duration, credit |
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.104 a (iii)Disclosure |
Increase (decrease) through effects of
contracts acquired in period, insurance contracts liability
(asset) |
X duration, credit |
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) |
X duration, credit |
Effective
2021-01-01 IFRS 17.108 bDisclosure |
Disclosure of information about expected
recognition of contractual service margin in profit or loss [text
block] |
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] |
table |
Effective
2021-01-01 IFRS 17.109Disclosure |
Disaggregation of insurance contracts
[axis] |
axis |
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure |
Disaggregation of insurance contracts
[member] |
member [default] |
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure |
Insurance contracts issued
[member] |
member |
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure |
Reinsurance contracts held
[member] |
member |
Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure |
Maturity [axis] |
axis |
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 aDisclosure, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IAS 1.61Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure, |
Aggregated time bands [member] |
member [default] |
Expiry date
2019-01-01 IAS 17.35 aDisclosure,
|
Not later than one year
[member] |
member |
Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
IAS 1.61 aDisclosure |
Later than one year and not later than
two years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than two years and not later than
three years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.97Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than three years and not later
than four years [member] |
member |
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than four years and not later than
five years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than five years [member] |
member |
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2021-01-01 IFRS 17.132 bDisclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure |
Insurance contracts [axis] |
axis |
Effective
2021-01-01 IFRS 17.100 cDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure |
Insurance contracts [member] |
member [default] |
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure, Effective
2021-01-01 IFRS 17.100 cDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure |
Insurance contracts to which premium
allocation approach has been applied [member] |
member |
Effective
2021-01-01 IFRS 17.100 cDisclosure |
Insurance contracts other than those to
which premium allocation approach has been applied [member] |
member |
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.106Disclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.101Disclosure |
Disclosure of information about expected
recognition of contractual service margin in profit or loss [line
items] |
line items | |
Explanation of when entity expects to
recognise remaining contractual service margin in profit or loss |
text |
Effective
2021-01-01 IFRS 17.109Disclosure |
Contractual service margin |
X instant, credit |
Effective
2021-01-01 IFRS 17.109Disclosure |
Insurance finance income
(expenses) |
X duration, credit |
Effective
2021-01-01 IFRS 17.110Disclosure |
Explanation of insurance finance income
(expenses) |
text |
Effective
2021-01-01 IFRS 17.110Disclosure |
Explanation of relationship between
insurance finance income (expenses) and investment return on
assets |
text |
Effective
2021-01-01 IFRS 17.110Disclosure |
Description of composition of underlying
items for contracts with direct participation features |
text |
Effective
2021-01-01 IFRS 17.111Disclosure |
Fair value of underlying items for
contracts with direct participation features |
X instant, debit |
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 |
X duration, credit |
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
|
text |
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]
|
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]
|
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]
|
axis |
Effective
2021-01-01 IFRS 17.113 bDisclosure |
Currently stated [member] |
member [default] |
IAS 8.28 f (i)Disclosure,
Effective 2021-01-01 IFRS 17.113 bDisclosure,
IAS 1.20 dCommon practice,
IAS 8.29 c (i)Disclosure,
IAS 8.49 b (i)Disclosure,
IAS 1.106 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]
|
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]
|
line items | |
Profit (loss) |
X duration, credit |
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample,
IFRS 8.28 bDisclosure,
IFRS 8.23Disclosure, Effective on first application of
IFRS 9 IFRS 4.39L eExample,
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 12.B10 bExample,
IAS 1.106 d (i)Disclosure |
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 |
X instant, credit |
Effective
2021-01-01 IFRS 17.113 cDisclosure |
Explanation of how entity determined
measurement of insurance contracts at transition date |
text |
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 |
X instant, credit |
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 |
X duration, credit |
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
|
X duration, credit |
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 |
X duration, credit |
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
|
X instant, credit |
Effective
2021-01-01 IFRS 17.116Disclosure |
Disclosure of significant judgements and
changes in judgements made in applying IFRS 17 [text block] |
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 |
text |
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 |
text |
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
|
text |
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 |
text |
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 |
text |
Effective
2021-01-01 IFRS 17.117 c (i)Disclosure |
Description of approach used to determine
risk adjustment for non-financial risk |
text |
Effective
2021-01-01 IFRS 17.117 c (ii)Disclosure |
Description of approach used to determine
discount rates |
text |
Effective
2021-01-01 IFRS 17.117 c (iii)Disclosure |
Description of approach used to determine
investment components |
text |
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] |
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] |
table |
Effective
2021-01-01 IFRS 17.117 aDisclosure |
Methods used to measure contracts within
scope of IFRS 17 [axis] |
axis |
Effective
2021-01-01 IFRS 17.117 aDisclosure |
Methods used to measure contracts within
scope of IFRS 17 [member] |
member [default] |
Effective
2021-01-01 IFRS 17.117 aDisclosure |
Inputs to methods used to measure
contracts within scope of IFRS 17 [axis] |
axis |
Effective
2021-01-01 IFRS 17.117 aDisclosure |
Inputs to methods used to measure
contracts within scope of IFRS 17 [member] |
member [default] |
Effective
2021-01-01 IFRS 17.117 aDisclosure |
Disclosure of inputs to methods used to
measure contracts within scope of IFRS 17 [line items] |
line items | |
Input to method used to measure contracts
within scope of IFRS 17 |
X.XX |
Effective
2021-01-01 IFRS 17.117 aDisclosure |
Explanation of methods used to determine
insurance finance income (expenses) recognised in profit or loss |
text |
Effective
2021-01-01 IFRS 17.118Disclosure |
Confidence level used to determine risk
adjustment for non-financial risk |
X.XX |
Effective
2021-01-01 IFRS 17.119Disclosure |
Description of technique other than
confidence level technique used for determining risk adjustment for
non-financial risk |
text |
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
|
X.XX |
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] |
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] |
table |
Effective
2021-01-01 IFRS 17.120Disclosure |
Maturity [axis] |
axis |
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 aDisclosure, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IAS 1.61Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure, |
Aggregated time bands [member] |
member [default] |
Expiry date
2019-01-01 IAS 17.35 aDisclosure,
|
Not later than one year
[member] |
member |
Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
IAS 1.61 aDisclosure |
Later than one year and not later than
two years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than two years and not later than
three years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.97Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than three years and not later
than four years [member] |
member |
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than four years and not later than
five years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than five years [member] |
member |
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2021-01-01 IFRS 17.132 bDisclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure |
Range [axis] |
axis |
IFRS 14.33 bDisclosure,
IFRS 7.7Common practice,
IFRS 13.B6Example, IFRS 13.IE63Example,
IFRS 2.45 dDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure |
Ranges [member] |
member [default] |
IFRS 7.7Common practice,
IFRS 2.45 dDisclosure,
IFRS 13.B6Example,
IFRS 14.33 bDisclosure,
IFRS 13.IE63Example, Effective
2021-01-01 IFRS 17.120Disclosure |
Bottom of range [member] |
member |
IFRS 7.7Common practice,
Effective 2021-01-01 IFRS 17.120Disclosure,
IFRS 13.IE63Example,
IFRS 14.33 bDisclosure,
IFRS 2.45 dDisclosure,
IFRS 13.B6Example |
Weighted average [member] |
member |
IFRS 13.IE63Example,
IFRS 14.33 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 13.B6Example, IFRS 7.7Common
practice |
Top of range [member] |
member |
IFRS 14.33 bDisclosure,
IFRS 13.B6Example, IFRS 7.7Common
practice, IFRS 13.IE63Example, Effective
2021-01-01 IFRS 17.120Disclosure,
IFRS 2.45 dDisclosure |
Disclosure of yield curve used to
discount cash flows that do not vary based on returns on underlying items
[line items] |
line items | |
Yield used to discount cash flows that do
not vary based on returns on underlying items |
X.XX |
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 |
text |
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]
|
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] |
text block |
Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure |
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] |
table |
Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure |
Types of risks [axis] |
axis |
|
Risks [member] |
member [default] |
|
Insurance risk [member] |
member |
Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.128 a (i)Disclosure,
Effective
2021-01-01 IFRS 17.127Disclosure |
Financial risk [member] |
member |
Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure |
Credit risk [member] |
member |
Effective
2021-01-01 IFRS 17.125Disclosure,
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Liquidity risk [member] |
member |
Effective
2021-01-01 IFRS 17.124Disclosure,
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Market risk [member] |
member |
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,
IFRS 7.32Example |
Currency risk [member] |
member |
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure |
Interest rate risk [member] |
member |
Effective
2021-01-01 IFRS 17.124Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure |
Other price risk [member] |
member |
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Disclosure of nature and extent of risks
that arise from contracts within scope of IFRS 17 [line items] |
line items | |
Description of exposures to risks that
arise from contracts within scope of IFRS 17 and how they arise |
text |
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 |
text |
Effective
2021-01-01 IFRS 17.124 bDisclosure |
Description of methods used to measure
risks that arise from contracts within scope of IFRS 17 |
text |
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 |
text |
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 |
text |
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 |
text |
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] |
text block |
Effective
2021-01-01 IFRS 17.125 aDisclosure |
Exposure to risk that arises from
contracts within scope of IFRS 17 |
X instant |
Effective
2021-01-01 IFRS 17.125 aDisclosure |
Information about effect of regulatory
frameworks in which entity operates |
text |
Effective
2021-01-01 IFRS 17.126Disclosure |
Statement that entity applies paragraph
20 of IFRS 17 in determining groups of insurance contracts |
text |
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] |
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] |
table |
Effective
2021-01-01 IFRS 17.127Disclosure |
Types of risks [axis] |
axis |
|
Risks [member] |
member [default] |
|
Insurance risk [member] |
member |
Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.128 a (i)Disclosure,
Effective
2021-01-01 IFRS 17.127Disclosure |
Financial risk [member] |
member |
Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure |
Credit risk [member] |
member |
Effective
2021-01-01 IFRS 17.125Disclosure,
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Liquidity risk [member] |
member |
Effective
2021-01-01 IFRS 17.124Disclosure,
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Market risk [member] |
member |
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,
IFRS 7.32Example |
Currency risk [member] |
member |
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure |
Interest rate risk [member] |
member |
Effective
2021-01-01 IFRS 17.124Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure |
Other price risk [member] |
member |
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Concentrations of risk [axis] |
axis |
Effective
2021-01-01 IFRS 17.127Disclosure |
Concentrations of risk [member] |
member [default] |
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] |
line items | |
Description of how entity determines
concentrations of risk that arises from contracts within scope of IFRS
17 |
text |
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 |
text |
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] |
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] |
table |
Effective
2021-01-01 IFRS 17.128 aDisclosure |
Types of risks [axis] |
axis |
|
Risks [member] |
member [default] |
|
Insurance risk [member] |
member |
Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.128 a (i)Disclosure,
Effective
2021-01-01 IFRS 17.127Disclosure |
Financial risk [member] |
member |
Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.124Disclosure |
Credit risk [member] |
member |
Effective
2021-01-01 IFRS 17.125Disclosure,
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Liquidity risk [member] |
member |
Effective
2021-01-01 IFRS 17.124Disclosure,
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Market risk [member] |
member |
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,
IFRS 7.32Example |
Currency risk [member] |
member |
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure |
Interest rate risk [member] |
member |
Effective
2021-01-01 IFRS 17.124Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure |
Other price risk [member] |
member |
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Risk exposures [axis] |
axis |
Effective
2021-01-01 IFRS 17.128 aDisclosure |
Risk exposures [member] |
member [default] |
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] |
line items | |
Percentage of reasonably possible
increase in risk exposure that arises from contracts within scope of IFRS
17 |
X.XX |
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
|
X duration, credit |
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective
2021-01-01 IFRS 17.128 a (i)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
|
X duration, credit |
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 |
X instant, credit |
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 |
X instant, credit |
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 |
X.XX |
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
|
X duration, credit |
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
|
X duration, credit |
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 |
X instant, credit |
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
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, insurance contracts issued
before mitigation by reinsurance contracts held |
X instant, credit |
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
|
text |
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
|
text |
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 |
text |
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 |
text |
Effective
2021-01-01 IFRS 17.128 cDisclosure |
Disclosure of sensitivity analysis other
than specified in paragraph 128(a) of IFRS 17 [text block] |
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] |
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 |
text |
Effective
2021-01-01 IFRS 17.129 bDisclosure |
Disclosure of actual claims compared with
previous estimates [text block] |
text block |
Expiry date
2021-01-01 IFRS 4.39 c (iii)Disclosure,
Effective
2021-01-01 IFRS 17.130Disclosure |
Disclosure of actual claims compared with
previous estimates [abstract] |
||
Disclosure of actual claims compared with
previous estimates [table] |
table |
Effective
2021-01-01 IFRS 17.130Disclosure |
Years of insurance claim [axis] |
axis |
Effective
2021-01-01 IFRS 17.130Disclosure |
All years of insurance claim
[member] |
member [default] |
Effective
2021-01-01 IFRS 17.130Disclosure |
Reporting year [member] |
member |
Effective
2021-01-01 IFRS 17.130Disclosure |
One year before reporting year
[member] |
member |
Effective
2021-01-01 IFRS 17.130Disclosure |
Two years before reporting year
[member] |
member |
Effective
2021-01-01 IFRS 17.130Disclosure |
Three years before reporting year
[member] |
member |
Effective
2021-01-01 IFRS 17.130Disclosure |
Four years before reporting year
[member] |
member |
Effective
2021-01-01 IFRS 17.130Disclosure |
Five years before reporting year
[member] |
member |
Effective
2021-01-01 IFRS 17.130Disclosure |
Six years before reporting year
[member] |
member |
Effective
2021-01-01 IFRS 17.130Disclosure |
Seven years before reporting year
[member] |
member |
Effective
2021-01-01 IFRS 17.130Disclosure |
Eight years before reporting year
[member] |
member |
Effective
2021-01-01 IFRS 17.130Disclosure |
Nine years before reporting year
[member] |
member |
Effective
2021-01-01 IFRS 17.130Disclosure |
Disclosure of actual claims compared with
previous estimates [line items] |
line items | |
Estimate of undiscounted claims that
arise from contracts within scope of IFRS 17 |
X instant, credit |
Effective
2021-01-01 IFRS 17.130Disclosure |
Actual claims that arise from contracts
within scope of IFRS 17 |
X instant, debit |
Effective
2021-01-01 IFRS 17.130Disclosure |
Liabilities for incurred claims that
arise from contracts within scope of IFRS 17 |
X instant, credit |
Effective
2021-01-01 IFRS 17.130Disclosure |
Disclosure of information about credit
risk that arises from contracts within scope of IFRS 17 [text
block] |
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] |
table |
Effective
2021-01-01 IFRS 17.131Disclosure |
Disaggregation of insurance contracts
[axis] |
axis |
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure |
Disaggregation of insurance contracts
[member] |
member [default] |
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure |
Insurance contracts issued
[member] |
member |
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure |
Reinsurance contracts held
[member] |
member |
Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure |
Disclosure of information about credit
risk that arises from contracts within scope of IFRS 17 [line
items] |
line items | |
Maximum exposure to credit risk that
arises from contracts within scope of IFRS 17 |
X instant |
Effective
2021-01-01 IFRS 17.131 aDisclosure |
Information about credit quality of
reinsurance contracts held that are assets |
text |
Effective
2021-01-01 IFRS 17.131 bDisclosure |
Description of how entity manages
liquidity risk that arises from contracts within scope of IFRS 17 |
text |
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] |
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] |
table |
Effective
2021-01-01 IFRS 17.132 bDisclosure |
Maturity [axis] |
axis |
Expiry date
2019-01-01 IAS 17.47 aDisclosure,
IFRS 7.B11Example, Expiry date
2019-01-01 IAS 17.56 aDisclosure, Expiry date
2019-01-01 IAS 17.35 aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure, Expiry date
2019-01-01 IAS 17.31 bDisclosure, Effective
2021-01-01 IFRS 17.120Disclosure,
IAS 1.61Disclosure, Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure, |
Aggregated time bands [member] |
member [default] |
Expiry date
2019-01-01 IAS 17.35 aDisclosure,
|
Not later than one year
[member] |
member |
Expiry date
2019-01-01 IAS 17.35 a (i)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.31 b (i)Disclosure,
Expiry date
2019-01-01 IAS 17.47 a (i)Disclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Effective
2021-01-01 IFRS 17.132 bDisclosure, Expiry date
2019-01-01 IAS 17.56 a (i)Disclosure,
Effective 2019-01-01 IFRS 16.94Disclosure,
IAS 1.61 aDisclosure |
Later than one year and not later than
two years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than two years and not later than
three years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.97Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than three years and not later
than four years [member] |
member |
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than four years and not later than
five years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than five years [member] |
member |
Expiry date
2019-01-01 IAS 17.47 a (iii)Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure, Expiry date
2019-01-01 IAS 17.31 b (iii)Disclosure,
IFRS 7.B35 gExample, Effective
2019-01-01 IFRS 16.97Disclosure, Expiry date
2019-01-01 IAS 17.56 a (iii)Disclosure,
Effective 2021-01-01 IFRS 17.132 bDisclosure,
Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date
2019-01-01 IAS 17.35 a (iii)Disclosure |
Disaggregation of insurance contracts
[axis] |
axis |
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure |
Disaggregation of insurance contracts
[member] |
member [default] |
Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure |
Insurance contracts issued
[member] |
member |
Effective
2021-01-01 IFRS 17.109Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure |
Reinsurance contracts held
[member] |
member |
Effective
2021-01-01 IFRS 17.98Disclosure, Effective
2021-01-01 IFRS 17.131 aDisclosure, Effective
2021-01-01 IFRS 17.107Disclosure, Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2021-01-01 IFRS 17.109Disclosure |
Disclosure of maturity analysis for
liquidity risk that arises from contracts within scope of IFRS 17 [line
items] |
line items | |
Remaining contractual undiscounted cash
outflows (inflows) that arise from contracts within scope of IFRS 17 that
are liabilities |
X instant, credit |
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 |
X instant, credit |
Effective
2021-01-01 IFRS 17.132 b (ii)Disclosure |
Amounts payable on demand that arise from
contracts within scope of IFRS 17 |
X instant, credit |
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
|
text |
Effective
2021-01-01 IFRS 17.132 cDisclosure |
Identification of unadjusted comparative
information |
text |
IAS 27.18IDisclosure,
IFRS 10.C6BDisclosure,
|
Statement that unadjusted comparative
information has been prepared on different basis |
text |
IAS 27.18IDisclosure,
|
Explanation of basis of preparation of
unadjusted comparative information |
text |
Effective
2021-01-01 IFRS 17.C27Disclosure,
|
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 |
text |
Effective
2021-01-01 IFRS 17.C28Disclosure |
Disclosure of redesignation of financial
assets at date of initial application of IFRS 17 [text block] |
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] |
table |
Effective
2021-01-01 IFRS 17.C32Disclosure |
Classes of financial assets
[axis] |
axis |
Effective
2021-01-01 IFRS 17.C32Disclosure,
IFRS 7.6Disclosure, Effective on first application of IFRS
9 IFRS 4.39L bDisclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Financial assets, class
[member] |
member [default] |
IFRS 7.6Disclosure, Effective on
first application of IFRS
9 IFRS 4.39L bDisclosure, Effective
2021-01-01 IFRS 17.C32Disclosure,
IFRS 7.42IDisclosure, Effective
2019-01-01 IFRS 9.7.2.34Disclosure |
Disclosure of redesignation of financial
assets at date of initial application of IFRS 17 [line items] |
line items | |
Description of basis for determining
financial assets eligible for redesignation at date of initial application
of IFRS 17 |
text |
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
|
text |
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 |
X instant, debit |
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 |
text |
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 |
X instant, debit |
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
|
X instant, debit |
Effective
2021-01-01 IFRS 17.C32 cDisclosure |
Information on how entity redesignated
financial assets whose classification has changed on initially applying
IFRS 17 |
text |
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
|
text |
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 |
text |
Effective
2021-01-01 IFRS 17.C33 cDisclosure |
[838000]
Notes - Earnings per share |
||
Disclosure of earnings per share [text
block] |
text block |
IAS 33 - DisclosureDisclosure |
Basic earnings per share
[abstract] |
||
Basic earnings (loss) per share from
continuing operations |
X.XX |
IAS 33.66Disclosure |
Basic earnings (loss) per share from
discontinued operations |
X.XX |
IAS 33.68Disclosure |
Total basic earnings (loss) per
share |
X.XX |
IAS 33.66Disclosure |
Diluted earnings per share
[abstract] |
||
Diluted earnings (loss) per share from
continuing operations |
X.XX |
IAS 33.66Disclosure |
Diluted earnings (loss) per share from
discontinued operations |
X.XX |
IAS 33.68Disclosure |
Total diluted earnings (loss) per
share |
X.XX |
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 |
X duration, credit |
IAS 33.70 aDisclosure |
Profit (loss) from discontinued
operations attributable to ordinary equity holders of parent
entity |
X duration, credit |
IAS 33.70 aDisclosure |
Profit (loss), attributable to ordinary
equity holders of parent entity |
X duration, credit |
IAS 33.70 aDisclosure |
Profit (loss) from continuing operations
attributable to ordinary equity holders of parent entity including
dilutive effects |
X duration, credit |
IAS 33.70 aDisclosure |
Profit (loss) from discontinued
operations attributable to ordinary equity holders of parent entity
including dilutive effects |
X duration, credit |
IAS 33.70 aDisclosure |
Profit (loss), attributable to ordinary
equity holders of parent entity including dilutive effects |
X duration, credit |
IAS 33.70 aDisclosure |
Weighted average ordinary shares and
adjusted weighted average ordinary shares [abstract] |
||
Weighted average number of ordinary
shares outstanding |
shares |
IAS 33.70 bDisclosure |
Adjusted weighted average number of
ordinary shares outstanding |
shares |
IAS 33.70 bDisclosure |
Increase (decrease) in number of ordinary
shares issued |
shares |
IAS 1.112 cCommon
practice |
Explanation of adjustments of numerator
to calculate basic earnings per share |
text |
IAS 33.70 aDisclosure |
Adjustment to profit (loss) for
preference share dividends |
X duration, debit |
IAS 33 - Example 12 Calculation
and presentation of basic and diluted earnings per share (comprehensive
example)Example,
IAS 33.70 aExample |
Explanation of adjustments of numerator
to calculate diluted earnings per share |
text |
IAS 33.70 aDisclosure |
Explanation of adjustments between
denominators used to calculate basic and diluted earnings per
share |
text |
IAS 33.70 bDisclosure |
Dilutive effect of convertible
instruments on number of ordinary shares |
shares |
IAS 33.70 bCommon
practice |
Dilutive effect of share options on
number of ordinary shares |
shares |
IAS 33.70 bCommon
practice |
Description of instruments with potential
future dilutive effect not included in calculation of diluted earnings per
share |
text |
IAS 33.70 cDisclosure |
Description of transactions after
reporting period that significantly change number of ordinary shares
outstanding |
text |
IAS 33.70 dDisclosure |
Description of transactions after
reporting period that significantly change number of potential ordinary
shares outstanding |
text |
IAS 33.70 dDisclosure |
[842000]
Notes - Effects of changes in foreign exchange rates
|
||
Disclosure of effect of changes in foreign
exchange rates [text block] |
text block |
IAS 21 - DisclosureDisclosure |
Description of functional
currency |
text |
IAS 21.53Disclosure,
IAS 21.57 cDisclosure |
Description of presentation
currency |
text |
IAS 1.51 dDisclosure,
IAS 21.53Disclosure |
Description of reason why presentation
currency is different from functional currency |
text |
IAS 21.53Disclosure |
Description of reason for change in
functional currency |
text |
IAS 21.54Disclosure |
Description of currency in which
supplementary information is displayed |
text |
IAS 21.57 bDisclosure |
Description of methods of translation
used to determine supplementary information |
text |
IAS 21.57 cDisclosure |
Foreign exchange gain (loss) |
X duration, credit |
IAS 7 - A Statement of cash flows
for an entity other than a financial institutionExample,
IAS 21.52 aDisclosure |
Net foreign exchange gain |
X duration, credit |
IAS 21.52 aCommon
practice |
Net foreign exchange loss |
X duration, debit |
IAS 21.52 aCommon
practice |
Reserve of exchange differences on
translation |
X instant, credit |
IAS 21.52 bDisclosure |
Foreign exchange rates
[abstract] |
||
Closing foreign exchange rate |
X.XX |
IAS 1.112 cCommon
practice |
Average foreign exchange rate |
X.XX |
IAS 1.112 cCommon
practice |
[851100]
Notes - Cash flow statement |
||
Disclosure of cash flow statement [text
block] |
text block |
IAS 7 - Presentation of a
statement of cash flowsDisclosure |
Consideration paid (received) |
X duration, credit |
IAS 7.40 aDisclosure |
Portion of consideration paid (received)
consisting of cash and cash equivalents |
X duration, credit |
IAS 7.40 bDisclosure |
Cash and cash equivalents in subsidiary
or businesses acquired or disposed |
X duration, debit |
IAS 7.40 cDisclosure |
Assets other than cash or cash
equivalents in subsidiary or businesses acquired or disposed |
X duration, debit |
IAS 7.40 dDisclosure |
Liabilities in subsidiary or businesses
acquired or disposed |
X duration, credit |
IAS 7.40 dDisclosure |
Description of accounting policy for
determining components of cash and cash equivalents [text block] |
text block |
IAS 7.46Disclosure |
Cash and cash equivalents if different
from statement of financial position [abstract] |
||
Cash and cash equivalents |
X instant, debit |
IAS 1.54 iDisclosure,
IFRS 12.B13 aDisclosure,
IAS 7.45Disclosure |
Bank overdrafts |
(X) instant, credit |
IAS 7.45Common
practice |
Cash and cash equivalents classified as
part of disposal group held for sale |
X instant, debit |
IAS 7.45Common
practice |
Other differences to cash and cash
equivalents in statement of cash flows |
(X) instant, credit |
IAS 7.45Common
practice |
Total cash and cash equivalents if
different from statement of financial position |
X instant, debit |
IAS 7.45Common
practice |
Explanation of investing and financing
transactions not requiring use of cash or cash equivalents |
text |
IAS 7.43Disclosure |
Description of acquisition of assets by
assuming directly related liabilities or means of finance lease |
text |
Expiry date
2019-01-01 IAS 7.44 aExample |
Description of acquisition of assets by
assuming directly related liabilities or by means of lease |
text |
Effective
2019-01-01 IAS 7.44 aExample |
Description of acquisition of entity by
means of equity issue |
text |
IAS 7.44 bExample |
Description of conversion of debt to
equity |
text |
IAS 7.44 cExample |
Disclosure of information that enables
users of financial statements to evaluate changes in liabilities arising
from financing activities [text block]
|
text block |
IAS 7.44ADisclosure |
Disclosure of reconciliation of
liabilities arising from financing activities [text block] |
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] |
table |
IAS 7.44DExample |
Liabilities arising from financing
activities [axis] |
axis |
IAS 7.44DExample |
Liabilities arising from financing
activities [member] |
member [default] |
IAS 7.44DExample |
Long-term borrowings [member] |
member |
IAS 7.44CExample,
IAS 7 - C Reconciliation of liabilities arising from
financing activitiesExample |
Short-term borrowings [member] |
member |
IAS 7 - C Reconciliation of
liabilities arising from financing activitiesExample,
IAS 7.44CExample |
Lease liabilities [member] |
member |
IAS 7 - C Reconciliation of
liabilities arising from financing activitiesExample,
IAS 7.44CExample |
Assets held to hedge liabilities arising
from financing activities [member] |
member |
IAS 7.44CExample,
IAS 7 - C Reconciliation of liabilities arising from
financing activitiesExample |
Disclosure of reconciliation of
liabilities arising from financing activities [line items] |
line items | |
Liabilities arising from financing
activities at beginning of period |
X instant, credit |
IAS 7.44DExample |
Changes in liabilities arising from
financing activities [abstract] |
||
Increase (decrease) through financing
cash flows, liabilities arising from financing activities |
X duration, credit |
IAS 7.44B aDisclosure |
Increase (decrease) through obtaining or
losing control of subsidiaries or other businesses, liabilities arising
from financing activities |
X duration, credit |
IAS 7.44B bDisclosure |
Increase (decrease) through effect of
changes in foreign exchange rates, liabilities arising from financing
activities |
X duration, credit |
IAS 7.44B cDisclosure |
Increase (decrease) through changes in
fair values, liabilities arising from financing activities |
X duration, credit |
IAS 7.44B dDisclosure |
Increase through new leases, liabilities
arising from financing activities |
X duration, credit |
IAS 7.44BExample,
IAS 7 - A Statement of cash flows for an entity other than
a financial institutionExample |
Increase (decrease) through other
changes, liabilities arising from financing activities |
X duration, credit |
IAS 7.44B eDisclosure |
Total increase (decrease) in liabilities
arising from financing activities |
X duration, credit |
IAS 7.44BDisclosure |
Liabilities arising from financing
activities at end of period |
X instant, credit |
IAS 7.44DExample |
Cash and cash equivalents held by entity
unavailable for use by group |
X instant, debit |
IAS 7.48Disclosure |
Commentary by management on significant
cash and cash equivalent balances held by entity that are not available
for use by group |
text |
IAS 7.48Disclosure |
Disclosure of additional information
about understanding financial position and liquidity of entity [text
block] |
text block |
IAS 7.50Example |
Undrawn borrowing facilities |
X instant, credit |
IAS 7.50 aExample |
Cash flows from (used in) increases in
operating capacity |
X duration, debit |
IAS 7.50 cExample |
Cash flows from (used in) maintaining
operating capacity |
X duration, debit |
IAS 7.50 cExample |
Income taxes paid (refund)
[abstract] |
||
Income taxes paid (refund), classified as
operating activities |
X duration, credit |
IAS 7.35Disclosure,
IAS 7.14 fExample |
Income taxes paid (refund), classified as
investing activities |
X duration, credit |
IAS 7.14 fExample,
IAS 7.35Disclosure |
Income taxes paid (refund), classified as
financing activities |
X duration, credit |
IAS 7.14 fExample,
IAS 7.35Disclosure |
Total income taxes paid (refund) |
X duration, credit |
IAS 7.35Disclosure |
[861000]
Notes - Analysis of other comprehensive income by item
|
||
Disclosure of analysis of other
comprehensive income by item [text block] |
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] |
table |
IAS 1.106ADisclosure |
Components of equity [axis] |
axis |
IAS 1.106Disclosure |
Equity [member] |
member [default] |
IAS 1.106Disclosure |
Equity attributable to owners of parent
[member] |
member |
IAS 1.106Disclosure |
Issued capital [member] |
member |
IAS 1.106Disclosure |
Share premium [member] |
member |
IAS 1.106Disclosure |
Treasury shares [member] |
member |
IAS 1.106Disclosure |
Other equity interest [member] |
member |
IAS 1.106Disclosure |
Other reserves [member] |
member |
IAS 1.106Disclosure,
IAS 1.79 bDisclosure |
Revaluation surplus [member] |
member |
IAS 1.108Example,
IFRS 1.IG10Disclosure,
IAS 16.39Disclosure |
Reserve of exchange differences on
translation [member] |
member |
IAS 1.108Example,
IAS 21.52 bDisclosure |
Reserve of cash flow hedges
[member] |
member |
IAS 1.108Example,
|
Reserve of gains and losses on hedging
instruments that hedge investments in equity instruments [member] |
member |
|
Reserve of change in value of time value
of options [member] |
member |
|
Reserve of change in value of forward
elements of forward contracts [member] |
member |
|
Reserve of change in value of foreign
currency basis spreads [member] |
member |
|
Reserve of gains and losses on financial
assets measured at fair value through other comprehensive income
[member] |
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]
|
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]
|
member |
Effective
2021-01-01 IAS 1.108Example |
Reserve of finance income (expenses)
from reinsurance contracts held excluded from profit or loss
[member] |
member |
Effective
2021-01-01 IAS 1.108Example |
Reserve of gains and losses on
remeasuring available-for-sale financial assets [member] |
member |
|
Reserve of share-based payments
[member] |
member |
IAS 1.108Example |
Reserve of remeasurements of defined
benefit plans [member] |
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]
|
member |
IFRS 5.38Disclosure,
IFRS 5 - Example 12Example |
Reserve of gains and losses from
investments in equity instruments [member] |
member |
|
Reserve of change in fair value of
financial liability attributable to change in credit risk of liability
[member] |
member |
|
Reserve for catastrophe
[member] |
member |
Expiry date
2021-01-01 IAS 1.108Example, Expiry date
2021-01-01 IFRS 4.IG58Disclosure |
Reserve for equalisation
[member] |
member |
Expiry date
2021-01-01 IAS 1.108Example, Expiry date
2021-01-01 IFRS 4.IG58Disclosure |
Reserve of discretionary participation
features [member] |
member |
Expiry date
2021-01-01 IFRS 4.IG22 fDisclosure, Expiry date
2021-01-01 IAS 1.108Example, Expiry date
2021-01-01 IFRS 4.34 bDisclosure |
Retained earnings [member] |
member |
IAS 1.106Disclosure,
IAS 1.108Example |
Non-controlling interests
[member] |
member |
IAS 1.106Disclosure |
Types of risks [axis] |
axis |
|
Risks [member] |
member [default] |
|
Credit risk [member] |
member |
Effective
2021-01-01 IFRS 17.125Disclosure,
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.124Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Liquidity risk [member] |
member |
Effective
2021-01-01 IFRS 17.124Disclosure,
IFRS 7.32Example, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Market risk [member] |
member |
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,
IFRS 7.32Example |
Currency risk [member] |
member |
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.124Disclosure |
Interest rate risk [member] |
member |
Effective
2021-01-01 IFRS 17.124Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.127Disclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure |
Other price risk [member] |
member |
Effective
2021-01-01 IFRS 17.128 a (ii)Disclosure,
Effective 2021-01-01 IFRS 17.124Disclosure,
IFRS 7 - Defined termsDisclosure, Effective
2021-01-01 IFRS 17.125Disclosure, Effective
2021-01-01 IFRS 17.127Disclosure |
Equity price risk [member] |
member |
IFRS 7.IG32Example,
IFRS 7.40 aExample |
Commodity price risk [member] |
member |
IFRS 7.IG32Example,
IFRS 7.40 aExample |
Prepayment risk [member] |
member |
IFRS 7.40 aExample,
IFRS 7.IG32Example |
Residual value risk [member] |
member |
IFRS 7.40 aExample,
IFRS 7.IG32Example |
Disclosure of analysis of other
comprehensive income by item [line items] |
line items | |
Other comprehensive income, net of tax,
exchange differences on translation |
X duration, credit |
IAS 1.7Disclosure,
IAS 1.91 aDisclosure |
Other comprehensive income, net of tax,
available-for-sale financial assets |
X duration, credit |
|
Other comprehensive income, net of tax,
cash flow hedges |
X duration, credit |
IAS 1.91 aDisclosure,
IAS 1.7Disclosure |
Gains (losses) on cash flow hedges, net
of tax |
X duration, credit |
IAS 1.91 aDisclosure,
|
Reclassification adjustments on cash flow
hedges, net of tax |
X duration, debit |
|
Reclassification adjustments on cash
flow hedges for which hedged future cash flows are no longer expected to
occur, net of tax |
X duration, debit |
|
Reclassification adjustments on cash
flow hedges for which hedged item affected profit or loss, net of
tax |
X duration, debit |
|
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
|
X duration, debit |
|
Other comprehensive income, net of tax,
hedges of net investments in foreign operations |
X duration, credit |
IAS 1.91 aDisclosure,
|
Gains (losses) on hedges of net
investments in foreign operations, net of tax |
X duration, credit |
|
Reclassification adjustments on hedges of
net investments in foreign operations, net of tax |
X duration, debit |
|
Other comprehensive income, net of tax,
gains (losses) on hedging instruments that hedge investments in equity
instruments |
X duration, credit |
|
Other comprehensive income, net of tax,
change in value of time value of options |
X duration, credit |
|
Other comprehensive income, net of tax,
change in value of time value of options that hedge transaction related
hedged items |
X duration, credit |
|
Other comprehensive income, net of tax,
change in value of time value of options that hedge time-period related
hedged items |
X duration, credit |
|
Other comprehensive income, net of tax,
change in value of forward elements of forward contracts |
X duration, credit |
|
Other comprehensive income, net of tax,
change in value of forward elements of forward contracts that hedge
transaction related hedged items |
X duration, credit |
|
Other comprehensive income, net of tax,
change in value of forward elements of forward contracts that hedge
time-period related hedged items |
X duration, credit |
|
Other comprehensive income, net of tax,
change in value of foreign currency basis spreads |
X duration, credit |
|
Other comprehensive income, net of tax,
change in value of foreign currency basis spreads that hedge transaction
related hedged items |
X duration, credit |
|
Other comprehensive income, net of tax,
change in value of foreign currency basis spreads that hedge time-period
related hedged items |
X duration, credit |
|
Other comprehensive income, net of tax,
financial assets measured at fair value through other comprehensive
income |
X duration, credit |
|
Other comprehensive income, net of tax,
gains (losses) from investments in equity instruments |
X duration, credit |
|
Other comprehensive income, net of tax,
gains (losses) on revaluation |
X duration, credit |
IAS 1.7Disclosure,
IAS 1.91 aDisclosure |
Other comprehensive income, net of tax,
gains (losses) on remeasurements of defined benefit plans |
X duration, credit |
IAS 1.7Disclosure,
IAS 1.91 aDisclosure |
Other comprehensive income, net of tax,
change in fair value of financial liability attributable to change in
credit risk of liability |
X duration, credit |
|
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 |
X duration, credit |
Effective
2021-01-01 IAS 1.91 aDisclosure, Effective
2021-01-01 IAS 1.7Disclosure, Effective
2021-01-01 IFRS 17.90Disclosure |
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 |
X duration, credit |
Effective
2021-01-01 IAS 1.91 aDisclosure, Effective
2021-01-01 IFRS 17.90Disclosure, Effective
2021-01-01 IAS 1.7Disclosure |
Other comprehensive income, net of tax,
finance income (expenses) from reinsurance contracts held excluded from
profit or loss |
X duration, credit |
Effective
2021-01-01 IAS 1.7Disclosure, Effective
2021-01-01 IFRS 17.90Disclosure, Effective
2021-01-01 IAS 1.91 aDisclosure, Effective
2021-01-01 IFRS 17.82Disclosure |
Share of other comprehensive income of
associates and joint ventures accounted for using equity method, net of
tax |
X duration, credit |
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 12.B16 cDisclosure,
IAS 1.91 aDisclosure |
[861200]
Notes - Share capital, reserves and other equity interest
|
||
Disclosure of share capital, reserves and
other equity interest [text block] |
text block |
IAS 1.79Disclosure |
Disclosure of classes of share capital
[text block] |
text block |
IAS 1.79 aDisclosure |
Disclosure of classes of share capital
[abstract] |
||
Disclosure of classes of share capital
[table] |
table |
IAS 1.79 aDisclosure |
Classes of share capital [axis] |
axis |
IAS 1.79 aDisclosure |
Share capital [member] |
member [default] |
IAS 1.79 aDisclosure |
Ordinary shares [member] |
member |
IAS 33.66Disclosure,
IAS 1.79 aCommon practice |
Preference shares [member] |
member |
IAS 1.79 aCommon
practice |
Disclosure of classes of share capital
[line items] |
line items | |
Number of shares authorised |
shares |
IAS 1.79 a (i)Disclosure |
Number of shares issued
[abstract] |
||
Number of shares issued and fully
paid |
shares |
IAS 1.79 a (ii)Disclosure |
Number of shares issued but not fully
paid |
shares |
IAS 1.79 a (ii)Disclosure |
Total number of shares issued |
shares |
IAS 1.106 dCommon
practice |
Par value per share |
X.XX |
IAS 1.79 a (iii)Disclosure |
Explanation of fact that shares have no
par value |
text |
IAS 1.79 a (iii)Disclosure |
Reconciliation of number of shares
outstanding [abstract] |
||
Number of shares outstanding at
beginning of period |
shares |
IAS 1.79 a (iv)Disclosure |
Changes in number of shares outstanding
[abstract] |
||
Total increase (decrease) in number of
shares outstanding |
shares |
IAS 1.79 a (iv)Disclosure |
Number of shares outstanding at end of
period |
shares |
IAS 1.79 a (iv)Disclosure |
Rights, preferences and restrictions
attaching to class of share capital |
text |
IAS 1.79 a (v)Disclosure |
Number of shares in entity held by entity
or by its subsidiaries or associates |
shares |
IAS 1.79 a (vi)Disclosure |
Number of shares reserved for issue under
options and contracts for sale of shares |
shares |
IAS 1.79 a (vii)Disclosure |
Description of terms of shares reserved
for issue under options and contracts for sale of shares |
text |
IAS 1.79 a (vii)Disclosure |
Disclosure of reserves within equity
[text block] |
text block |
IAS 1.79 bDisclosure |
Disclosure of reserves within equity
[abstract] |
||
Disclosure of reserves within equity
[table] |
table |
IAS 1.79 bDisclosure |
Reserves within equity [axis] |
axis |
IAS 1.79 bDisclosure |
Other reserves [member] |
member [default] |
IAS 1.106Disclosure,
IAS 1.79 bDisclosure |
Revaluation surplus [member] |
member |
IAS 1.108Example,
IFRS 1.IG10Disclosure,
IAS 16.39Disclosure |
Reserve of exchange differences on
translation [member] |
member |
IAS 1.108Example,
IAS 21.52 bDisclosure |
Reserve of cash flow hedges
[member] |
member |
IAS 1.108Example,
|
Reserve of gains and losses on hedging
instruments that hedge investments in equity instruments [member] |
member |
|
Reserve of change in value of time value
of options [member] |
member |
|
Reserve of change in value of forward
elements of forward contracts [member] |
member |
|
Reserve of change in value of foreign
currency basis spreads [member] |
member |
|
Reserve of gains and losses on financial
assets measured at fair value through other comprehensive income
[member] |
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]
|
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]
|
member |
Effective
2021-01-01 IAS 1.108Example |
Reserve of finance income (expenses)
from reinsurance contracts held excluded from profit or loss
[member] |
member |
Effective
2021-01-01 IAS 1.108Example |
Reserve of gains and losses on
remeasuring available-for-sale financial assets [member] |
member |
|
Reserve of share-based payments
[member] |
member |
IAS 1.108Example |
Reserve of remeasurements of defined
benefit plans [member] |
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]
|
member |
IFRS 5.38Disclosure,
IFRS 5 - Example 12Example |
Reserve of gains and losses from
investments in equity instruments [member] |
member |
|
Reserve of change in fair value of
financial liability attributable to change in credit risk of liability
[member] |
member |
|
Reserve for catastrophe
[member] |
member |
Expiry date
2021-01-01 IAS 1.108Example, Expiry date
2021-01-01 IFRS 4.IG58Disclosure |
Reserve for equalisation
[member] |
member |
Expiry date
2021-01-01 IAS 1.108Example, Expiry date
2021-01-01 IFRS 4.IG58Disclosure |
Reserve of discretionary participation
features [member] |
member |
Expiry date
2021-01-01 IFRS 4.IG22 fDisclosure, Expiry date
2021-01-01 IAS 1.108Example, Expiry date
2021-01-01 IFRS 4.34 bDisclosure |
Disclosure of reserves within equity
[line items] |
line items | |
Description of nature and purpose of
reserves within equity |
text |
IAS 1.79 bDisclosure |
Description of rights, preferences and
restrictions attaching to category of equity interest by entity without
share capital |
text |
IAS 1.80Disclosure |
Summary quantitative data about puttable
financial instruments classified as equity instruments |
text |
IAS 1.136A aDisclosure |
Information about objectives, policies
and processes for managing entity's obligation to repurchase or redeem
puttable financial instruments |
text |
IAS 1.136A bDisclosure |
Expected cash outflow on redemption or
repurchase of puttable financial instruments |
X duration, credit |
IAS 1.136A cDisclosure |
Information about how expected cash
outflow on redemption or repurchase was determined |
text |
IAS 1.136A dDisclosure |
[868200]
Notes - Rights to interests arising from decommissioning, restoration and
environmental rehabilitation funds |
||
Disclosure of interest in funds [text
block] |
text block |
IFRIC 5 - ConsensusDisclosure |
Description of nature of interest in
funds |
text |
IFRIC 5.11Disclosure |
Description of restrictions on access to
assets in funds |
text |
IFRIC 5.11Disclosure |
[868500]
Notes - Members' shares in co-operative entities and similar instruments
|
||
Disclosure of redemption prohibition,
transfer between financial liabilities and equity [text block] |
text block |
IFRIC 2 - DisclosureDisclosure |
Transfer between financial liabilities
and equity attributable to change in redemption prohibition |
X duration |
IFRIC 2.13Disclosure |
Description of timing and reason for
transfer between financial liabilities and equity attributable to change
in redemption prohibition |
text |
IFRIC 2.13Disclosure |
[871100]
Notes - Operating segments |
||
Disclosure of entity's operating segments
[text block] |
text block |
IFRS 8 - DisclosureDisclosure |
Description of factors used to identify
entity's reportable segments |
text |
IFRS 8.22 aDisclosure |
Description of judgements made by
management in applying aggregation criteria for operating
segments |
text |
IFRS 8.22 aaDisclosure |
Description of types of products and
services from which each reportable segment derives its revenues |
text |
IFRS 8.22 bDisclosure |
Description of sources of revenue for all
other segments |
text |
IFRS 8.16Disclosure |
Description of basis of accounting for
transactions between reportable segments |
text |
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 |
text |
IFRS 8.27 bDisclosure |
Description of nature of differences
between measurements of reportable segments' assets and entity's
assets |
text |
IFRS 8.27 cDisclosure |
Description of nature of differences
between measurements of reportable segments' liabilities and entity's
liabilities |
text |
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 |
text |
IFRS 8.27 eDisclosure |
Description of nature and effect of any
asymmetrical allocations to reportable segments |
text |
IFRS 8.27 fDisclosure |
Disclosure of operating segments [text
block] |
text block |
IFRS 8.23Disclosure |
Disclosure of operating segments
[abstract] |
||
Disclosure of operating segments
[table] |
table |
IFRS 8.23Disclosure |
Segment consolidation items
[axis] |
axis |
IFRS 8.23Disclosure |
Entity's total for segment consolidation
items [member] |
member [default] |
IFRS 8.28Disclosure |
Operating segments [member] |
member |
IFRS 8.28Disclosure |
Material reconciling items
[member] |
member |
IFRS 8.28Disclosure |
Elimination of intersegment amounts
[member] |
member |
IFRS 8.28Example,
IFRS 8.IG4Example |
Unallocated amounts [member] |
member |
IFRS 8.IG4Example,
IFRS 8.28Example |
Segments [axis] |
axis |
IFRS 8.23Disclosure, Effective
2021-01-01 IFRS 17.96 cExample,
IAS 36.130 d (ii)Disclosure, |
Segments [member] |
member [default] |
Effective
2021-01-01 IFRS 17.96 cExample,
IFRS 8.28Disclosure,
IAS 36.130 d (ii)Disclosure, |
Reportable segments [member] |
member |
IFRS 8.23Disclosure, Effective
2021-01-01 IFRS 17.96 cExample,
|
All other segments [member] |
member |
|
Disclosure of operating segments [line
items] |
line items | |
Revenue |
X duration, credit |
|
Interest income |
X duration, credit |
|
Interest expense |
X duration, debit |
IFRS 8.28 eDisclosure,
IFRS 12.B13 fDisclosure,
IFRS 8.23 dDisclosure |
Interest income (expense) |
X duration, credit |
IFRS 8.28 eDisclosure,
IFRS 8.23Disclosure, IAS 1.85Common
practice |
Depreciation and amortisation
expense |
X duration, debit |
IFRS 8.28 eDisclosure,
IAS 1.99Disclosure, IAS 1.104Disclosure,
IAS 1.102Example,
IFRS 8.23 eDisclosure,
IFRS 12.B13 dDisclosure |
Share of profit (loss) of associates and
joint ventures accounted for using equity method |
X duration, credit |
Effective on first application of IFRS
9 IFRS 4.39M bDisclosure,
IFRS 8.28 eDisclosure,
IAS 1.82 cDisclosure,
IFRS 8.23 gDisclosure |
|
X duration, debit |
IAS 26.35 b (viii)Disclosure,
IAS 12.81 c (i)Disclosure,
IAS 12.81 c (ii)Disclosure,
IFRS 12.B13 gDisclosure,
IAS 12.79Disclosure,
IAS 1.82 dDisclosure,
IFRS 8.23 hDisclosure |
Other material non-cash items |
X duration, debit |
IFRS 8.23 iDisclosure,
IFRS 8.28 eDisclosure |
Profit (loss) before tax |
X duration, credit |
IAS 1.103Example,
IFRS 8.23Example, IAS 1.102Example,
IFRS 8.28 bExample,
IFRS 5.33 b (i)Disclosure |
Profit (loss) from continuing
operations |
X duration, credit |
IFRS 8.23Disclosure,
IFRS 12.B12 b (vi)Disclosure,
IAS 1.81A aDisclosure,
IFRS 8.28 bDisclosure |
Profit (loss) |
X duration, credit |
IAS 7.18 bDisclosure,
IFRS 1.32 a (ii)Disclosure, Effective
2021-01-01 IFRS 17.113 bExample,
IFRS 8.28 bDisclosure,
IFRS 8.23Disclosure, Effective on first application of
IFRS 9 IFRS 4.39L eExample,
IFRS 1.24 bDisclosure,
IAS 1.81A aDisclosure,
IFRS 12.B10 bExample,
IAS 1.106 d (i)Disclosure |
Assets |
X instant, debit |
IFRS 13.93 aDisclosure,
IFRS 8.28 cDisclosure,
IFRS 13.93 eDisclosure,
IFRS 13.93 bDisclosure,
IFRS 8.23Disclosure,
IAS 1.55Disclosure |
Investments accounted for using equity
method |
X instant, debit |
IFRS 12.B16Disclosure,
IAS 1.54 eDisclosure,
IFRS 8.24 aDisclosure |
Additions to non-current assets other
than financial instruments, deferred tax assets, net defined benefit
assets, and rights arising under insurance contracts
|
X duration, debit |
IFRS 8.24 bDisclosure,
IFRS 8.28 eDisclosure |
Liabilities |
X instant, credit |
IAS 1.55Disclosure,
IFRS 13.93 eDisclosure,
IFRS 8.28 dDisclosure,
IFRS 13.93 bDisclosure,
IFRS 13.93 aDisclosure,
IFRS 8.23Disclosure |
Impairment loss recognised in profit or
loss |
X duration, debit |
IAS 36.129 aDisclosure,
IAS 36.126 aDisclosure |
Reversal of impairment loss recognised in
profit or loss |
X duration, credit |
IAS 36.129 bDisclosure,
IAS 36.126 bDisclosure |
Impairment loss recognised in other
comprehensive income |
X duration, debit |
IAS 36.129 aDisclosure,
IAS 36.126 cDisclosure |
Reversal of impairment loss recognised in
other comprehensive income |
X duration, credit |
IAS 36.129 bDisclosure,
IAS 36.126 dDisclosure |
Net cash flows from (used in) operating
activities |
X duration |
IAS 7.50 dDisclosure,
IAS 7.10Disclosure |
Net cash flows from (used in) investing
activities |
X duration, debit |
IAS 7.10Disclosure,
IAS 7.50 dDisclosure |
Net cash flows from (used in) financing
activities |
X duration, debit |
IAS 7.50 dDisclosure,
IAS 7.10Disclosure |
Description of material reconciling
items |
text |
IFRS 8.28Disclosure |
Disclosure of products and services [text
block] |
text block |
IFRS 8.32Disclosure |
Disclosure of products and services
[abstract] |
||
Disclosure of products and services
[table] |
table |
IFRS 8.32Disclosure |
Products and services [axis] |
axis |
IFRS 8.32Disclosure,
|
Products and services [member] |
member [default] |
IFRS 8.32Disclosure,
|
Disclosure of products and services [line
items] |
line items | |
Revenue |
X duration, credit |
|
Disclosure of geographical areas [text
block] |
text block |
IFRS 8.33Disclosure |
Disclosure of geographical areas
[abstract] |
||
Disclosure of geographical areas
[table] |
table |
IFRS 8.33Disclosure |
Geographical areas [axis] |
axis |
Effective
2021-01-01 IFRS 17.96 bExample,
IFRS 8.33Disclosure, |
Geographical areas [member] |
member [default] |
|
Country of domicile [member] |
member |
IFRS 8.33 aDisclosure,
IFRS 8.33 bDisclosure |
Foreign countries [member] |
member |
IFRS 8.33 aDisclosure,
IFRS 8.33 bDisclosure |
Disclosure of geographical areas [line
items] |
line items | |
Revenue |
X duration, credit |
|
Non-current assets other than financial
instruments, deferred tax assets, post-employment benefit assets, and
rights arising under insurance contracts
|
X instant, debit |
IFRS 8.33 bDisclosure |
Disclosure of major customers [text
block] |
text block |
IFRS 8.34Disclosure |
Disclosure of major customers
[abstract] |
||
Disclosure of major customers
[table] |
table |
IFRS 8.34Disclosure |
Major customers [axis] |
axis |
IFRS 8.34Disclosure |
Customers [member] |
member [default] |
IFRS 8.34Disclosure |
Government [member] |
member |
IFRS 8.34Disclosure |
Disclosure of major customers [line
items] |
line items | |
Revenue |
X duration, credit |
|
Percentage of entity's revenue |
X.XX |
IFRS 8.34Common
practice |
Information about major
customers |
text |
IFRS 8.34Disclosure |
Description of basis for attributing
revenues from external customers to individual countries |
text |
IFRS 8.33 aDisclosure |
Explanation of interest income reported
net of interest expense |
text |
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 |
text |
IFRS 8.32Disclosure,
IFRS 8.33Disclosure |
[880000]
Notes - Additional information |
||
Disclosure of additional information [text
block] |
text block |
IAS 1.112 cDisclosure |
Capital commitments [abstract] |
||
Contractual capital commitments |
X instant, credit |
IAS 1.112 cCommon
practice |
Authorised capital commitments but not
contracted for |
X instant, credit |
IAS 1.112 cCommon
practice |
Total capital commitments |
X instant, credit |
IAS 1.112 cCommon
practice |
Auditor's remuneration
[abstract] |
||
Auditor's remuneration for audit
services |
X duration, debit |
IAS 1.112 cCommon
practice |
Auditor's remuneration for tax
services |
X duration, debit |
IAS 1.112 cCommon
practice |
Auditor's remuneration for other
services |
X duration, debit |
IAS 1.112 cCommon
practice |
Total auditor's remuneration |
X duration, debit |
IAS 1.112 cCommon
practice |
Number and average number of employees
[abstract] |
||
Number of employees |
X.XX |
IAS 1.112 cCommon
practice |
Average number of employees |
X.XX |
IAS 1.112 cCommon
practice |
Miscellaneous time bands
[abstract] |
||
On demand [member] |
member |
IAS 1.112 cCommon
practice |
Later than one month and not later than
two months [member] |
member |
IAS 1.112 cCommon practice,
|
Later than one month and not later than
six months [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example |
Later than two months and not later than
three months [member] |
member |
IAS 1.112 cCommon practice,
|
Later than three months and not later
than four months [member] |
member |
IAS 1.112 cCommon
practice |
Later than four months [member] |
member |
IAS 1.112 cCommon
practice |
Later than six months [member] |
member |
IAS 1.112 cCommon
practice |
Later than one year and not later than
two years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than two years and not later than
three years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample, Effective
2019-01-01 IFRS 16.97Disclosure,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than three years and not later than
four years [member] |
member |
Effective
2019-01-01 IFRS 16.97Disclosure, Effective
2019-01-01 IFRS 16.94Disclosure,
IAS 1.112 cCommon practice, Effective
2021-01-01 IFRS 17.132 bDisclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample |
Later than four years and not later than
five years [member] |
member |
Effective
2021-01-01 IFRS 17.132 bDisclosure, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice, Effective
2019-01-01 IFRS 16.97Disclosure,
IFRS 7.B11Example, Effective
2019-01-01 IFRS 16.94Disclosure |
Later than two years and not later than
five years [member] |
member |
IAS 1.112 cCommon
practice |
Later than five years and not later than
ten years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice |
Later than three years [member] |
member |
Effective
2019-01-01 IFRS 7.IG31AExample,
IFRS 7.B11Example |
Later than ten years [member] |
member |
IFRS 7.B11Example, Effective
2019-01-01 IFRS 7.IG31AExample,
IAS 1.112 cCommon practice |
[901000]
Axis - Retrospective application and retrospective restatement
|
||
Retrospective application and
retrospective restatement [axis] |
axis |
IAS 1.106 bDisclosure,
IAS 8.49 b (i)Disclosure,
IAS 8.29 c (i)Disclosure,
IAS 8.28 f (i)Disclosure |
Currently stated [member] |
member [default] |
IAS 8.28 f (i)Disclosure,
Effective 2021-01-01 IFRS 17.113 bDisclosure,
IAS 1.20 dCommon practice,
IAS 8.29 c (i)Disclosure,
IAS 8.49 b (i)Disclosure,
IAS 1.106 bDisclosure |
Previously stated [member] |
member |
IAS 8.29 c (i)Disclosure,
IAS 8.49 b (i)Disclosure,
IAS 1.106 bDisclosure,
IAS 8.28 f (i)Disclosure |
Increase (decrease) due to changes in
accounting policy and corrections of prior period errors [member] |
member |
IAS 8.49 b (i)Disclosure,
IAS 8.29 c (i)Disclosure,
IAS 1.106 bDisclosure,
IAS 8.28 f (i)Disclosure |
Increase (decrease) due to changes in
accounting policy [member] |
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] |
member |
IAS 8.28 gDisclosure,
IAS 8.28 f (i)Disclosure |
Increase (decrease) due to application
of IFRS 15 [member] |
member |
|
Increase (decrease) due to voluntary
changes in accounting policy [member] |
member |
IAS 8.29 c (i)Disclosure,
IAS 8.29 dDisclosure |
Increase (decrease) due to corrections of
prior period errors [member] |
member |
IAS 8.49 cDisclosure,
IAS 8.49 b (i)Disclosure |
[901100]
Axis - Departure from requirement of IFRS |
||
Departure from requirement of IFRS
[axis] |
axis |
IAS 1.20 dDisclosure |
Currently stated [member] |
member [default] |
IAS 8.28 f (i)Disclosure,
Effective 2021-01-01 IFRS 17.113 bDisclosure,
IAS 1.20 dCommon practice,
IAS 8.29 c (i)Disclosure,
IAS 8.49 b (i)Disclosure,
IAS 1.106 bDisclosure |
Reported if in compliance with
requirement of IFRS [member] |
member |
IAS 1.20 dCommon
practice |
Increase (decrease) due to departure from
requirement of IFRS [member] |
member |
IAS 1.20 dDisclosure |
[901500]
Axis - Creation date |
||
Creation date [axis] |
axis |
IAS 8.29 c (i)Disclosure,
IAS 8.28 f (i)Disclosure,
IAS 8.49 b (i)Disclosure |
Default financial statements date
[member] |
member [default] |
IAS 8.29 c (i)Disclosure,
IAS 8.28 f (i)Disclosure,
IAS 8.49 b (i)Disclosure |
[903000]
Axis - Continuing and discontinued operations |
||
Continuing and discontinued operations
[axis] |
axis |
IFRS 5 - Presentation and
disclosureDisclosure |
Aggregate continuing and discontinued
operations [member] |
IFRS 5 - Presentation and
disclosureDisclosure | |
Discontinued operations [member] |
member |
IFRS 5 - Presentation and
disclosureDisclosure |
Disposal groups classified as held for
sale [member] |
member |
IFRS 5 - Presentation and
disclosureDisclosure, IFRS 5.38Common
practice |
Continuing operations [member] |
IFRS 5 - Presentation and
disclosureDisclosure | |
[904000]
Axis - Assets and liabilities classified as held for sale
|
||
Assets and liabilities classified as held
for sale [axis] |
axis |
IFRS 5.38Disclosure |
Assets and liabilities not classified as
held for sale [member] |
member [default] |
IFRS 5.38Disclosure |
Assets and liabilities classified as held
for sale [member] |
member |
IFRS 5.38Disclosure |
Non-current assets held for sale
[member] |
member |
IFRS 13.IE60Example,
IFRS 5.38Common practice,
IFRS 13.94Example |
Disposal groups classified as held for
sale [member] |
member |
IFRS 5 - Presentation and
disclosureDisclosure, IFRS 5.38Common
practice |
[913000]
Axis - Consolidated and separate financial statements
|
||
Consolidated and separate financial
statements [axis] |
axis |
IAS 27.4Disclosure |
Consolidated [member] |
member [default] |
IAS 27.4Disclosure |
Separate [member] |
member |
IAS 27.4Disclosure |
|
to namespace |
---|---|
http://xbrl.ifrs.org/role/ifrs/rol_full_ifrs-dim_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_full_ifrs-dim_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_10_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_10_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_11_2018-01-11 | |
http://xbrl.ifrs.org/role/ifrs/rol_ias_12_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_12_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_16_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_16_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_17_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_17_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_18_2018-01-11 | |
http://xbrl.ifrs.org/role/ifrs/rol_ias_19_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_19_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_1_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_1_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_20_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_20_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_21_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_21_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_23_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_23_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_24_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_24_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_26_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_26_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_27_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_27_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_29_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_29_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_2_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_2_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_33_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_33_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_34_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_34_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_36_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_36_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_37_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_37_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_38_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_38_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_40_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_40_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_41_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_41_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_7_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_7_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ias_8_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ias_8_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ifric_2_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ifric_2_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ifric_5_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ifric_5_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_12_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ifrs_12_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_13_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ifrs_13_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_14_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ifrs_14_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_15_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ifrs_15_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_16_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ifrs_16_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_17_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ifrs_17_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_1_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ifrs_1_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_2_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ifrs_2_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_3_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ifrs_3_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_4_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ifrs_4_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_5_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ifrs_5_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_6_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ifrs_6_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_7_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ifrs_7_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_8_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_ifrs_8_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_sic_27_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_sic_27_2018-03-16 |
http://xbrl.ifrs.org/role/ifrs/rol_sic_29_2018-01-11 | http://xbrl.ifrs.org/role/ifrs/rol_sic_29_2018-03-16 |
http://xbrl.ifrs.org/taxonomy/2018-01-11/ifrs-full | http://xbrl.ifrs.org/taxonomy/2018-03-16/ifrs-full |
http://xbrl.ifrs.org/taxonomy/2018-01-11/ifrs/full_ifrs_entry_point | http://xbrl.ifrs.org/taxonomy/2018-03-16/ifrs/full_ifrs_entry_point |
|
to role |
---|---|
http://xbrl.ifrs.org/role/ifrs/ias_10_2018-01-11_role-815000 | http://xbrl.ifrs.org/role/ifrs/ias_10_2018-03-16_role-815000 |
http://xbrl.ifrs.org/role/ifrs/ias_11_2018-01-11_role-831710 | |
http://xbrl.ifrs.org/role/ifrs/ias_12_2018-01-11_role-835110 | http://xbrl.ifrs.org/role/ifrs/ias_12_2018-03-16_role-835110 |
http://xbrl.ifrs.org/role/ifrs/ias_12_2018-01-11_role-835110a | http://xbrl.ifrs.org/role/ifrs/ias_12_2018-03-16_role-835110a |
http://xbrl.ifrs.org/role/ifrs/ias_12_2018-01-11_role-835110b | http://xbrl.ifrs.org/role/ifrs/ias_12_2018-03-16_role-835110b |
http://xbrl.ifrs.org/role/ifrs/ias_16_2018-01-11_role-822100 | http://xbrl.ifrs.org/role/ifrs/ias_16_2018-03-16_role-822100 |
http://xbrl.ifrs.org/role/ifrs/ias_17_2018-01-11_role-832600 | http://xbrl.ifrs.org/role/ifrs/ias_17_2018-03-16_role-832600 |
http://xbrl.ifrs.org/role/ifrs/ias_17_2018-01-11_role-832600a | http://xbrl.ifrs.org/role/ifrs/ias_17_2018-03-16_role-832600a |
http://xbrl.ifrs.org/role/ifrs/ias_17_2018-01-11_role-832600b | http://xbrl.ifrs.org/role/ifrs/ias_17_2018-03-16_role-832600b |
http://xbrl.ifrs.org/role/ifrs/ias_17_2018-01-11_role-832600c | http://xbrl.ifrs.org/role/ifrs/ias_17_2018-03-16_role-832600c |
http://xbrl.ifrs.org/role/ifrs/ias_18_2018-01-11_role-831110 | |
http://xbrl.ifrs.org/role/ifrs/ias_19_2018-01-11_role-834480 | http://xbrl.ifrs.org/role/ifrs/ias_19_2018-03-16_role-834480 |
http://xbrl.ifrs.org/role/ifrs/ias_19_2018-01-11_role-834480a | http://xbrl.ifrs.org/role/ifrs/ias_19_2018-03-16_role-834480a |
http://xbrl.ifrs.org/role/ifrs/ias_19_2018-01-11_role-834480b | http://xbrl.ifrs.org/role/ifrs/ias_19_2018-03-16_role-834480b |
http://xbrl.ifrs.org/role/ifrs/ias_19_2018-01-11_role-834480c | http://xbrl.ifrs.org/role/ifrs/ias_19_2018-03-16_role-834480c |
http://xbrl.ifrs.org/role/ifrs/ias_19_2018-01-11_role-834480d | http://xbrl.ifrs.org/role/ifrs/ias_19_2018-03-16_role-834480d |
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-110000 | http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-110000 |
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-210000 | http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-210000 |
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-220000 | http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-220000 |
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-310000 | http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-310000 |
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-320000 | http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-320000 |
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-410000 | http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-410000 |
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-420000 | http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-420000 |
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http://xbrl.ifrs.org/role/ifrs/ifrs_4_2018-01-11_role-836500d | http://xbrl.ifrs.org/role/ifrs/ifrs_4_2018-03-16_role-836500d |
http://xbrl.ifrs.org/role/ifrs/ifrs_4_2018-01-11_role-836500e | http://xbrl.ifrs.org/role/ifrs/ifrs_4_2018-03-16_role-836500e |
http://xbrl.ifrs.org/role/ifrs/ifrs_4_2018-01-11_role-836500f | http://xbrl.ifrs.org/role/ifrs/ifrs_4_2018-03-16_role-836500f |
http://xbrl.ifrs.org/role/ifrs/ifrs_4_2018-01-11_role-836500g | http://xbrl.ifrs.org/role/ifrs/ifrs_4_2018-03-16_role-836500g |
http://xbrl.ifrs.org/role/ifrs/ifrs_4_2018-01-11_role-836500h | http://xbrl.ifrs.org/role/ifrs/ifrs_4_2018-03-16_role-836500h |
http://xbrl.ifrs.org/role/ifrs/ifrs_4_2018-01-11_role-836500i | http://xbrl.ifrs.org/role/ifrs/ifrs_4_2018-03-16_role-836500i |
http://xbrl.ifrs.org/role/ifrs/ifrs_5_2018-01-11_role-825900 | http://xbrl.ifrs.org/role/ifrs/ifrs_5_2018-03-16_role-825900 |
http://xbrl.ifrs.org/role/ifrs/ifrs_6_2018-01-11_role-822200 | http://xbrl.ifrs.org/role/ifrs/ifrs_6_2018-03-16_role-822200 |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390 | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390 |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390a | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390a |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390b | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390b |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390c | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390c |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390d | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390d |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390e | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390e |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390f | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390f |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390g | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390g |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390h | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390h |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390i | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390i |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390j | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390j |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390k | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390k |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390l | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390l |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390m | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390m |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390n | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390n |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390o | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390o |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390p | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390p |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390q | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390q |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390r | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390r |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390s | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390s |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390t | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390t |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390u | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390u |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390v | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390v |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390w | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390w |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390x | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390x |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390y | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390y |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390z | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390z |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390za | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390za |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390zb | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390zb |
http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-01-11_role-822390zc | http://xbrl.ifrs.org/role/ifrs/ifrs_7_2018-03-16_role-822390zc |
http://xbrl.ifrs.org/role/ifrs/ifrs_8_2018-01-11_role-871100 | http://xbrl.ifrs.org/role/ifrs/ifrs_8_2018-03-16_role-871100 |
http://xbrl.ifrs.org/role/ifrs/ifrs_8_2018-01-11_role-871100a | http://xbrl.ifrs.org/role/ifrs/ifrs_8_2018-03-16_role-871100a |
http://xbrl.ifrs.org/role/ifrs/ifrs_8_2018-01-11_role-871100b | http://xbrl.ifrs.org/role/ifrs/ifrs_8_2018-03-16_role-871100b |
http://xbrl.ifrs.org/role/ifrs/ifrs_8_2018-01-11_role-871100c | http://xbrl.ifrs.org/role/ifrs/ifrs_8_2018-03-16_role-871100c |
http://xbrl.ifrs.org/role/ifrs/ifrs_8_2018-01-11_role-871100d | http://xbrl.ifrs.org/role/ifrs/ifrs_8_2018-03-16_role-871100d |
http://xbrl.ifrs.org/role/ifrs/sic_27_2018-01-11_role-832800 | http://xbrl.ifrs.org/role/ifrs/sic_27_2018-03-16_role-832800 |
http://xbrl.ifrs.org/role/ifrs/sic_29_2018-01-11_role-832900 | http://xbrl.ifrs.org/role/ifrs/sic_29_2018-03-16_role-832900 |
|
Concept name |
---|---|
taxB:CharacteristicsOfDefinedBenefitPlansAxis | |
taxB:CharacteristicsOfDefinedBenefitPlansMember | |
taxB:DateOnWhichChangeInActivitiesOccurredThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance | |
taxB:DateOnWhichChangeInActivitiesOccurredThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9 | |
taxB:DebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapital | |
taxB:DeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts | |
taxB:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember | |
taxB:DerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts | |
taxB:DerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts | |
taxB:DescriptionOfHowInsurerConcludedThatItQualifiesForTemporaryExemptionFromIFRS9 | |
taxB:DescriptionOfHowInsurerDeterminedThatItDidNotEngageInSignificantActivityUnconnectedWithInsurance | |
taxB:DescriptionOfNatureOfLiabilitiesConnectedWithInsuranceThatAreNotLiabilitiesArisingFromContractsWithinScopeOfIFRS4 | |
taxB:DescriptionOfReasonForReassessmentWhetherInsurersActivitiesArePredominantlyConnectedWithInsurance | |
taxB:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation | |
taxB:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsOrFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS9 | |
taxB:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation | |
taxB:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract | |
taxB:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory | |
taxB:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems | |
taxB:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable | |
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Abstract | |
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Explanatory | |
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesAbstract | |
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesExplanatory | |
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesLineItems | |
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesTable | |
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesAbstract | |
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesExplanatory | |
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesLineItems | |
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesTable | |
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4LineItems | |
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Table | |
taxB:DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract | |
taxB:DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory | |
taxB:DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems | |
taxB:DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable | |
taxB:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Abstract | |
taxB:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Explanatory | |
taxB:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9LineItems | |
taxB:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Table | |
taxB:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract | |
taxB:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory | |
taxB:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems | |
taxB:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable | |
taxB:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Abstract | |
taxB:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Explanatory | |
taxB:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9LineItems | |
taxB:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Table | |
taxB:DisclosureOfInformationAboutDefinedBenefitPlansAbstract | |
taxB:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesAbstract | |
taxB:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesExplanatory | |
taxB:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesLineItems | |
taxB:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesTable | |
taxB:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesAbstract | |
taxB:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesExplanatory | |
taxB:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesLineItems | |
taxB:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesTable | |
taxB:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory | |
taxB:DisclosuresAboutTemporaryExemptionFromIFRS9Abstract | |
taxB:ExplanationOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance | |
taxB:ExplanationOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9 | |
taxB:FinalSalaryPensionDefinedBenefitPlansMember | |
taxB:FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments | |
taxB:FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments | |
taxB:FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments | |
taxB:FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments | |
taxB:FinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9 | |
taxB:FinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9 | |
taxB:FinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39 | |
taxB:FinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue | |
taxB:FinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39 | |
taxB:FinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValue | |
taxB:FinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9 | |
taxB:FinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9 | |
taxB:FinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValue | |
taxB:FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated | |
taxB:FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments | |
taxB:FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments | |
taxB:FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments | |
taxB:FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments | |
taxB:FinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9 | |
taxB:FinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9 | |
taxB:FinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9 | |
taxB:FinancialLiabilitiesMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9 | |
taxB:FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated | |
taxB:FlatSalaryPensionDefinedBenefitPlansMember | |
taxB:FundingArrangementsOfDefinedBenefitPlansAxis | |
taxB:FundingArrangementsOfDefinedBenefitPlansMember | |
taxB:GoodwillRecognisedAsOfAcquisitionDate | |
taxB:IncreaseDecreaseInFairValueOfFinancialAssetsDescribedInParagraph39EaOfIFRS4 | |
taxB:IncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4 | |
taxB:InformationAboutCreditRiskExposureInherentInFinancialAssetsDescribedInParagraph39EaOfIFRS4 | |
taxB:InformationAboutWhereUserOfFinancialStatementsCanObtainAnyPubliclyAvailableIFRS9InformationThatIsNotProvidedInConsolidatedFinancialStatements | |
taxB:InformationOnHowEntityAppliedClassificationRequirementsInIFRS9ToFinancialAssetsWhoseClassificationHasChangedAsResultOfApplyingIFRS9 | |
taxB:InvestmentsAccountedForUsingEquityMethodAbstract | |
taxB:LiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts | |
taxB:NonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39 | |
taxB:PensionDefinedBenefitPlansMember | |
taxB:PostemploymentMedicalDefinedBenefitPlansMember | |
taxB:QualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance | |
taxB:QualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9 | |
taxB:RegulatoryEnvironmentsAxis | |
taxB:RegulatoryEnvironmentsMember | |
taxB:ShareOfDebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapital | |
taxB:ShareOfDeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts | |
taxB:ShareOfDerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts | |
taxB:ShareOfDerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts | |
taxB:ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39 | |
taxB:ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue | |
taxB:ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39 | |
taxB:ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValue | |
taxB:ShareOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValue | |
taxB:ShareOfIncreaseDecreaseInFairValueOfFinancialAssetsDescribedInParagraph39EaOfIFRS4 | |
taxB:ShareOfIncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4 | |
taxB:ShareOfLiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts | |
taxB:ShareOfNonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39 | |
taxB:StatementThatEntityElectedToUseExemptionThatPermitsEntityToRetainAccountingPoliciesForFinancialInstrumentsAppliedByAssociateOrJointVentureWhenApplyingEquityMethod | |
taxB:StatementThatInsurerIsApplyingTemporaryExemptionFromIFRS9 | |
taxB:StatementThatInsurerNoLongerQualifiesToApplyTemporaryExemptionFromIFRS9 | |
taxB:WhollyOrPartlyFundedDefinedBenefitPlansMember | |
taxB:WhollyUnfundedDefinedBenefitPlansMember |
|
|
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