Abstract

This document is a human readable presentation and reflects changes between IFRS Accounting Taxonomy 2022 and IFRS Accounting Taxonomy 2023

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[800500] Notes - List of notes
Notes and other explanatory information [abstract]
Disclosure of accounting judgements and estimates [text block]	text block	IAS 1.10 e Common practice	The disclosure of judgements that management has made in the process of applying the entity's accounting policies that have the most significant effect on amounts recognised in the financial statements along with information about the assumptions that the entity makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next year. [Refer: Carrying amount [member]]
Disclosure of accrued expenses and other liabilities [text block]	text block	IAS 1.10 e Common practice	The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities]
Disclosure of allowance for credit losses [text block]	text block	IAS 1.10 e Common practice	The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]
Disclosure of associates [text block]	text block	IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure	The disclosure of associates. [Refer: Associates [member]]
Disclosure of auditors' remuneration [text block]	text block	IAS 1.10 e Common practice	The disclosure of compensation to the entity's auditors.
Disclosure of authorisation of financial statements [text block]	text block	IAS 1.10 e Common practice	The disclosure of the authorisation of financial statements for issue.
Disclosure of available-for-sale financial assets [text block]	text block	Expiry date 2023-01-01 IAS 1.10 e Common practice, Expired 2023-01-01 IAS 1.10 e Common practice	The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale]
Disclosure of basis of consolidation [text block]	text block	IAS 1.10 e Common practice	The disclosure of the basis used for consolidation.
Disclosure of basis of preparation of financial statements [text block]	text block	IAS 1.10 e Common practice	The disclosure of the basis used for the preparation of the financial statements.
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]	text block	IAS 41 - Disclosure Disclosure	The entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets.
Disclosure of borrowing costs [text block]	text block	IAS 23 - Disclosure Disclosure	The entire disclosure for borrowing costs.
Disclosure of borrowings [text block]	text block	IAS 1.10 e Common practice	The disclosure of borrowings. [Refer: Borrowings]
Disclosure of business combinations [text block]	text block	IFRS 3 - Disclosures Disclosure	The entire disclosure for business combinations.
Disclosure of cash and bank balances at central banks [text block]	text block	IAS 1.10 e Common practice	The disclosure of cash and bank balances at central banks.
Disclosure of cash and cash equivalents [text block]	text block	IAS 1.10 e Common practice	The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]
Disclosure of cash flow statement [text block]	text block	IAS 7 - Presentation of a statement of cash flows Disclosure	The entire disclosure for a statement of cash flows.
Disclosure of changes in accounting policies [text block]	text block	IAS 1.10 e Common practice	The disclosure of changes made to accounting policies by the entity.
Disclosure of changes in accounting policies, accounting estimates and errors [text block]	text block	IAS 8 - Accounting policies Disclosure	The entire disclosure for changes in accounting policies, accounting estimates and errors.
Disclosure of collateral [text block]	text block	IAS 1.10 e Common practice	The disclosure of assets and liabilities used as collateral.
Disclosure of claims and benefits paid [text block]	text block	IAS 1.10 e Common practice	The disclosure of claims and benefits paid to policyholders.
Disclosure of commitments [text block]	text block	IAS 1.10 e Common practice	The disclosure of commitments.
Disclosure of commitments and contingent liabilities [text block]	text block	IAS 1.10 e Common practice	The disclosure of commitments and contingent liabilities. [Refer: Contingent liabilities [member]]
Disclosure of contingent liabilities [text block]	text block	IAS 37.86 Disclosure	The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]]
Disclosure of cost of sales [text block]	text block	IAS 1.10 e Common practice	The disclosure of the cost of sales. [Refer: Cost of sales]
Disclosure of credit risk [text block]	text block	IFRS 7 - Credit risk Disclosure, IAS 1.10 e Common practice	The disclosure of credit risk. [Refer: Credit risk [member]]
Disclosure of debt instruments [text block]	text block	IAS 1.10 e Common practice	The disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held]
Disclosure of deferred acquisition costs arising from insurance contracts [text block]	text block	IAS 1.10 e Common practice	The disclosure of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]The disclosure of deferred acquisition costs arising from insurance contracts.
Disclosure of deferred income [text block]	text block	IAS 1.10 e Common practice	The disclosure of deferred income. [Refer: Deferred income including contract liabilities]
Disclosure of deferred taxes [text block]	text block	IAS 1.10 e Common practice	The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]
Disclosure of deposits from banks [text block]	text block	IAS 1.10 e Common practice	The disclosure of deposits from banks. [Refer: Deposits from banks]
Disclosure of deposits from customers [text block]	text block	IAS 1.10 e Common practice	The disclosure of deposits from customers. [Refer: Deposits from customers]
Disclosure of depreciation and amortisation expense [text block]	text block	IAS 1.10 e Common practice	The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]
Disclosure of derivative financial instruments [text block]	text block	IAS 1.10 e Common practice	The disclosure of derivative financial instruments. [Refer: Derivatives [member]]
Disclosure of discontinued operations [text block]	text block	IAS 1.10 e Common practice	The disclosure of discontinued operations. [Refer: Discontinued operations [member]]
Disclosure of dividends [text block]	text block	IAS 1.10 e Common practice	The disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.
Disclosure of earnings per share [text block]	text block	IAS 33 - Disclosure Disclosure	The entire disclosure for earnings per share.
Disclosure of effect of changes in foreign exchange rates [text block]	text block	IAS 21 - Disclosure Disclosure	The entire disclosure for the effect of changes in foreign exchange rates.
Disclosure of employee benefits [text block]	text block	IAS 19 - Scope Disclosure	The entire disclosure for employee benefits.
Disclosure of entity's operating segments [text block]	text block	IFRS 8 - Disclosure Disclosure	The entire disclosure for operating segments.
Disclosure of events after reporting period [text block]	text block	IAS 10 - Disclosure Disclosure	The entire disclosure for events after the reporting period.
Disclosure of expenses [text block]	text block	IAS 1.10 e Common practice	The disclosure of expenses.
Disclosure of expenses by nature [text block]	text block	IAS 1.10 e Common practice	The disclosure of expenses by nature. [Refer: Expenses, by nature]
Disclosure of exploration and evaluation assets [text block]	text block	IFRS 6 - Disclosure Disclosure	The entire disclosure for exploration and evaluation assets.
Disclosure of fair value measurement [text block]	text block	IFRS 13 - Disclosure Disclosure	The entire disclosure for fair value measurement.
Disclosure of fair value of financial instruments [text block]	text block	IAS 1.10 e Common practice	The disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]]
Disclosure of fee and commission income (expense) [text block]	text block	IAS 1.10 e Common practice	The disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)]
Disclosure of finance cost [text block]	text block	IAS 1.10 e Common practice	The disclosure of finance cost. [Refer: Finance costs]
Disclosure of finance income (cost) [text block]	text block	IAS 1.10 e Common practice	The disclosure of finance income (cost). [Refer: Finance income (cost)]
Disclosure of finance income [text block]	text block	IAS 1.10 e Common practice	The disclosure of finance income. [Refer: Finance income]
Disclosure of financial assets held for trading [text block]	text block	IAS 1.10 e Common practice	The disclosure of financial assets classified as held for trading. [Refer: Financial assets]
Disclosure of financial instruments [text block]	text block	IFRS 7 - Scope Disclosure	The entire disclosure for financial instruments.
Disclosure of financial instruments at fair value through profit or loss [text block]	text block	IAS 1.10 e Common practice	The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]
Disclosure of financial instruments designated at fair value through profit or loss [text block]	text block	IAS 1.10 e Common practice	The disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]
Disclosure of financial instruments held for trading [text block]	text block	IAS 1.10 e Common practice	The disclosure of financial instruments classified as held for trading. [Refer: Financial instruments, class [member]]
Disclosure of financial liabilities held for trading [text block]	text block	IAS 1.10 e Common practice	The disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities]
Disclosure of financial risk management [text block]	text block	IAS 1.10 e Common practice	The disclosure of the entity's financial risk management practices and policies.
Disclosure of first-time adoption [text block]	text block	IFRS 1 - Presentation and disclosure Disclosure	The entire disclosure for the entity's first-time adoption of International Financial Reporting Standards.
Disclosure of general and administrative expense [text block]	text block	IAS 1.10 e Common practice	The disclosure of general and administrative expenses. [Refer: Administrative expenses]
Disclosure of general information about financial statements [text block]	text block	IAS 1.51 Disclosure	The entire disclosure for general information about financial statements.
Disclosure of going concern [text block]	text block	IAS 1.10 e Common practice	The disclosure of the entity's ability to continue as a going concern.
Disclosure of goodwill [text block]	text block	IAS 1.10 e Common practice	The disclosure of goodwill. [Refer: Goodwill]
Disclosure of government grants [text block]	text block	IAS 20 - Disclosure Disclosure	The entire disclosure for government grants.
Disclosure of hyperinflationary reporting [text block]Disclosure of information about hyperinflationary reporting [text block]	text block	IAS 29 - Disclosures Disclosure	The entire disclosure for financial reporting in hyperinflationary economies.The disclosure of information about financial reporting in hyperinflationary economies.
Disclosure of impairment of assets [text block]	text block	IAS 36 - Disclosure Disclosure	The entire disclosure for the impairment of assets.
Disclosure of income tax [text block]	text block	IAS 12 - Disclosure Disclosure	The entire disclosure for income taxes.
Disclosure of information about employees [text block]	text block	IAS 1.10 e Common practice	The disclosure of information about employees.
Disclosure of information about key management personnel [text block]	text block	IAS 1.10 e Common practice	The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]]
Disclosure of insurance contracts [text block]	text block	Effective 2023-01-01 IFRS 17 - Disclosure Disclosure, Expiry date 2023-01-01 IFRS 4 - Disclosure Disclosure, IFRS 17 - Disclosure Disclosure	The entire disclosure for insurance contracts.
Disclosure of insurance premium revenue [text block]	text block	IAS 1.10 e Common practice	The disclosure of insurance premium revenue. [Refer: Revenue]
Disclosure of intangible assets [text block]	text block	IAS 38 - Disclosure Disclosure	The entire disclosure for intangible assets.
Disclosure of intangible assets and goodwill [text block]	text block	IAS 1.10 e Common practice	The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill]
Disclosure of interest expense [text block]	text block	IAS 1.10 e Common practice	The disclosure of interest expense. [Refer: Interest expense]
Disclosure of interest income [text block]	text block	IAS 1.10 e Common practice	The disclosure of interest income. [Refer: Interest income]
Disclosure of interest income (expense) [text block]	text block	IAS 1.10 e Common practice	The disclosure of interest income and expense. [Refer: Interest income (expense)]
Disclosure of interests in other entities [text block]	text block	IFRS 12.1 Disclosure	The entire disclosure for interests in other entities.
Disclosure of interim financial reporting [text block]Disclosure of information about interim financial reporting [text block]	text block	IAS 34 - Content of an interim financial report Disclosure	The entire disclosure for interim financial reporting.The disclosure of information about interim financial reporting.
Disclosure of inventories [text block]	text block	IAS 2 - Disclosure Disclosure	The entire disclosure for inventories.
Disclosure of investment contracts liabilities [text block]	text block	IAS 1.10 e Common practice	The disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities]
Disclosure of investment property [text block]	text block	IAS 40 - Disclosure Disclosure	The entire disclosure for investment property.
Disclosure of investments accounted for using equity method [text block]	text block	IAS 1.10 e Common practice	The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
Disclosure of investments other than investments accounted for using equity method [text block]	text block	IAS 1.10 e Common practice	The disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method]
Disclosure of issued capital [text block]	text block	IAS 1.10 e Common practice	The disclosure of issued capital. [Refer: Issued capital]
Disclosure of joint ventures [text block]	text block	IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure	The disclosure of joint ventures. [Refer: Joint ventures [member]]
Disclosure of lease prepayments [text block]	text block	IAS 1.10 e Common practice	The disclosure of lease prepayments. [Refer: Prepayments]
Disclosure of leases [text block]	text block	IFRS 16 - Disclosure Disclosure, IFRS 16 - Presentation Disclosure	The entire disclosure for leases.
Disclosure of liquidity risk [text block]	text block	IAS 1.10 e Common practice	The disclosure of liquidity risk. [Refer: Liquidity risk [member]]
Disclosure of loans and advances to banks [text block]	text block	IAS 1.10 e Common practice	The disclosure of loans and advances to banks. [Refer: Loans and advances to banks]
Disclosure of loans and advances to customers [text block]	text block	IAS 1.10 e Common practice	The disclosure of loans and advances to customers. [Refer: Loans and advances to customers]
Disclosure of market risk [text block]	text block	IAS 1.10 e Common practice	The disclosure of market risk. [Refer: Market risk [member]]
Disclosure of material accounting policy information [text block]	text block	Effective 2023-01-01 IAS 1.117 Disclosure, IAS 1.117 Disclosure	The entire disclosure of material accounting policy information applied by the entity.
Disclosure of net asset value attributable to unit-holders [text block]	text block	IAS 1.10 e Common practice	The disclosure of the net asset value attributable to unit-holders.
Disclosure of non-controlling interests [text block]	text block	IAS 1.10 e Common practice	The disclosure of non-controlling interests. [Refer: Non-controlling interests]
Disclosure of non-current assets held for sale and discontinued operations [text block]	text block	IFRS 5 - Presentation and disclosure Disclosure	The entire disclosure for non-current assets held for sale and discontinued operations.
Disclosure of non-current assets or disposal groups classified as held for sale [text block]	text block	IAS 1.10 e Common practice	The disclosure of non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]
Disclosure of objectives, policies and processes for managing capital [text block]	text block	IAS 1.134 Disclosure	The disclosure of information that enables users of financial statements to evaluate the entity's objectives, policies and processes for managing capital.
Disclosure of other assets [text block]	text block	IAS 1.10 e Common practice	The disclosure of other assets. [Refer: Other assets]
Disclosure of other current assets [text block]	text block	IAS 1.10 e Common practice	The disclosure of other current assets. [Refer: Other current assets]
Disclosure of other current liabilities [text block]	text block	IAS 1.10 e Common practice	The disclosure of other current liabilities. [Refer: Other current liabilities]
Disclosure of other liabilities [text block]	text block	IAS 1.10 e Common practice	The disclosure of other liabilities. [Refer: Other liabilities]
Disclosure of other non-current assets [text block]	text block	IAS 1.10 e Common practice	The disclosure of other non-current assets. [Refer: Other non-current assets]
Disclosure of other non-current liabilities [text block]	text block	IAS 1.10 e Common practice	The disclosure of other non-current liabilities. [Refer: Other non-current liabilities]
Disclosure of other operating expense [text block]	text block	IAS 1.10 e Common practice	The disclosure of other operating expense. [Refer: Other operating income (expense)]
Disclosure of other operating income (expense) [text block]	text block	IAS 1.10 e Common practice	The disclosure of other operating income or expense. [Refer: Other operating income (expense)]
Disclosure of other operating income [text block]	text block	IAS 1.10 e Common practice	The disclosure of other operating income. [Refer: Other operating income (expense)]
Disclosure of other provisions, contingent liabilities and contingent assets [text block]	text block	IAS 37 - Disclosure Disclosure	The entire disclosure for other provisions, contingent liabilities and contingent assets.
Disclosure of prepayments and other assets [text block]	text block	IAS 1.10 e Common practice	The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments]
Disclosure of profit (loss) from operating activities [text block]	text block	IAS 1.10 e Common practice	The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities]
Disclosure of property, plant and equipment [text block]	text block	IAS 16 - Disclosure Disclosure	The entire disclosure for property, plant and equipment.
Disclosure of provisions [text block]	text block	IAS 1.10 e Common practice	The disclosure of provisions. [Refer: Provisions]
Disclosure of reclassification of financial instruments [text block]	text block	IAS 1.10 e Common practice	The disclosure of the reclassification of financial instruments. [Refer: Financial instruments, class [member]]
Disclosure of regulatory deferral accounts [text block]	text block	IFRS 14 - Disclosure Disclosure, IFRS 14 - Presentation Disclosure	The entire disclosure for regulatory deferral accounts.
Disclosure of reinsurance [text block]	text block	IAS 1.10 e Common practice	The disclosure of reinsurance.
Disclosure of related party [text block]	text block	IAS 24 - Disclosures Disclosure	The entire disclosure for related parties.
Disclosure of repurchase and reverse repurchase agreements [text block]	text block	IAS 1.10 e Common practice	The disclosure of repurchase and reverse repurchase agreements.
Disclosure of research and development expense [text block]	text block	IAS 1.10 e Common practice	The disclosure of research and development expense. [Refer: Research and development expense]
Disclosure of reserves within equity [text block]	text block	IAS 1.79 b Disclosure	The disclosure of reserves within equity. [Refer: Other reserves [member]]
Disclosure of restricted cash and cash equivalents [text block]	text block	IAS 1.10 e Common practice	The disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
Disclosure of revenue [text block]	text block	IAS 1.10 e Common practice	The entire disclosure for revenue.
Disclosure of revenue from contracts with customers [text block]	text block	IFRS 15 - Presentation Disclosure, IFRS 15 - Disclosure Disclosure	The entire disclosure for revenue from contracts with customers.
Disclosure of separate financial statements [text block]Disclosure of information about separate financial statements [text block]	text block	IAS 27 - Disclosure Disclosure, IFRS 12 - Objective Disclosure	The entire disclosure for separate financial statements.The disclosure of information about separate financial statements.
Disclosure of service concession arrangements [text block]	text block	SIC 29 - Consensus Disclosure	The entire disclosure for service concession arrangements.
Disclosure of share capital, reserves and other equity interest [text block]	text block	IAS 1.79 Disclosure	The entire disclosure for share capital, reserves and other equity interest.
Disclosure of share-based payment arrangements [text block]	text block	IFRS 2.44 Disclosure	The entire disclosure for share-based payment arrangements.
Disclosure of subordinated liabilities [text block]	text block	IAS 1.10 e Common practice	The disclosure of subordinated liabilities. [Refer: Subordinated liabilities]
Disclosure of subsidiaries [text block]	text block	IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure	The disclosure of subsidiaries. [Refer: Subsidiaries [member]]
Disclosure of tax receivables and payables [text block]	text block	IAS 1.10 e Common practice	The disclosure of tax receivables and payables.
Disclosure of trade and other payables [text block]	text block	IAS 1.10 e Common practice	The disclosure of trade and other payables. [Refer: Trade and other payables]
Disclosure of trade and other receivables [text block]	text block	IAS 1.10 e Common practice	The disclosure of trade and other receivables. [Refer: Trade and other receivables]
Disclosure of trading income (expense) [text block]	text block	IAS 1.10 e Common practice	The disclosure of trading income (expense). [Refer: Trading income (expense)]
Disclosure of treasury shares [text block]	text block	IAS 1.10 e Common practice	The disclosure of treasury shares. [Refer: Treasury shares]
[810000] Notes - Corporate information and statement of IFRS compliance
Corporate information and statement of IFRS compliance [abstract]
Name of reporting entity or other means of identification	text	IAS 1.51 a Disclosure	The name of the reporting entity or other means of identification.
Domicile of entity	text	IAS 1.138 a Disclosure	The country of domicile of the entity. [Refer: Country of domicile [member]]
Legal form of entity	text	IAS 1.138 a Disclosure	Information about the legal structure under which the entity operates.
Country of incorporation	text	IAS 1.138 a Disclosure	The country in which the entity is incorporated.
Address of entity's registered office	text	IAS 1.138 a Disclosure	The address at which the entity's office is registered.
Principal place of business	text	IAS 1.138 a Disclosure	The place where an entity principally conducts operations.
Description of nature of entity's operations and principal activities	text	IAS 1.138 b Disclosure	The description of the nature of the entity's operations and principal activities.
Name of parent entity	text	IAS 1.138 c Disclosure, IAS 24.13 Disclosure	The name of the entity's parent. [Refer: Parent [member]]
Name of ultimate parent of group	text	IAS 24.13 Disclosure, IAS 1.138 c Disclosure	The name of the ultimate controlling party of the group.
Length of life of limited life entity	text	IAS 1.138 d Disclosure	Information about the length of the entity's life if it is a limited life entity.
Statement of IFRS compliance [text block]	text block	IAS 1.16 Disclosure	An explicit and unreserved statement of compliance with all the requirements of IFRSs.
Management conclusion on fair presentation as consequence of departure	text	IAS 1.20 a Disclosure	The conclusion by management that the financial statements present fairly the entity's financial position, financial performance and cash flows, when the entity has departed from a requirement of an IFRS.
Explanation of departure from IFRS	text	IAS 1.20 b Disclosure, IAS 1.20 c Disclosure	The explanation of the entity's departure from an IFRS, disclosing that it has complied with applicable IFRSs except that it has departed from a particular requirement to achieve a fair presentation. This includes the disclosure of the title of the IFRS from which the entity has departed, the nature of the departure (including the treatment that the IFRS would require), the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Conceptual Framework, and the treatment adopted. [Refer: IFRSs [member]]
Explanation of financial effect of departure from IFRS	text	IAS 1.20 d Disclosure	The explanation of the financial effect of the departure from IFRS on items in the financial statements that would have been reported when complying with the requirement.
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 a Disclosure	The explanation of the title of the IFRS in question, the nature of the requirement and the reason why management has concluded that complying with the requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in the Conceptual Framework.
Explanation of adjustments that would be necessary to achieve fair presentation	text	IAS 1.23 b Disclosure	The explanation of the adjustments to items in the financial statements that management has concluded would be necessary to achieve a fair presentation in circumstances in which management concludes that compliance with a requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework, but the relevant regulatory framework prohibits departure from the requirement.
Disclosure of uncertainties of entity's ability to continue as going concern [text block]	text block	IAS 1.25 Disclosure	The disclosure of material uncertainties related to events or conditions that may cast significant doubt upon the entity's ability to continue as a going concern.
Explanation of fact and basis for preparation of financial statements when not going concern basis	text	IAS 1.25 Disclosure	The explanation of the fact that the entity has not prepared financial statements on a going concern basis and an explanation of the basis on which financial statements were prepared.
Explanation of why entity not regarded as going concern	text	IAS 1.25 Disclosure	The explanation of the reason why the entity is not regarded as a going concern.
Description of reason for using longer or shorter reporting period	text	IAS 1.36 a Disclosure	The description of the reason for using a longer or shorter reporting period when the entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.
Description of fact that amounts presented in financial statements are not entirely comparable	text	IAS 1.36 b Disclosure	The description of the fact that amounts presented in the financial statements are not entirely comparable when an entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.
Disclosure of reclassifications or changes in presentation [text block]	text block	IAS 1.41 Disclosure	The disclosure of reclassifications or changes in the presentation of items in the financial statements.
Disclosure of reclassifications or changes in presentation [abstract]
Disclosure of reclassifications or changes in presentation [table]	table	IAS 1.41 Disclosure	Schedule disclosing information related to reclassifications or changes in presentation.
Reclassified items [axis]	axis	IAS 1.41 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Reclassified items [member]	member [default]	IAS 1.41 Disclosure	This member stands for items that have been reclassified when the entity changes their presentation or classification in its financial statements. It also represents the standard value for the 'Reclassified items' axis if no other member is used.
Disclosure of reclassifications or changes in presentation [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of nature of reclassifications or changes in presentation	text	IAS 1.41 a Disclosure	The description of the nature of reclassifications or changes in presentation.
Amount of reclassifications or changes in presentation	X duration	IAS 1.41 b Disclosure	The amount that is reclassified when the entity changes classification or presentation in its financial statements.
Description of reason for reclassifications or changes in presentation	text	IAS 1.41 c Disclosure	The description of the reason for the reclassifications or changes in presentation.
Description of reason why reclassification of comparative amounts is impracticable	text	IAS 1.42 a Disclosure	The description of the reason why the reclassification of comparative amounts is impracticable.
Description of nature of necessary adjustments to provide comparative information	text	IAS 1.42 b Disclosure	The description, when it is impracticable to reclassify comparative amounts, of the nature of the adjustments that would have been made if the amounts had been reclassified.
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 1.61 Disclosure	The disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, twelve months after reporting date.
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 1.61 Disclosure	Schedule disclosing information related to amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, twelve months after reporting date.
Maturity [axis]	axis	Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 16.97 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 7.42E e Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.23B a Disclosure, IAS 1.61 Disclosure, IAS 19.147 c Example, Effective 2023-01-01 IFRS 17.109A Disclosure, IFRS 17.109A Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated time bands [member]	member [default]	IFRS 7.B11 Example, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 16.97 Disclosure, IFRS 7.B35 Example, IAS 19.147 c Example, IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.109A Disclosure, IAS 1.61 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 17.109 Disclosure	This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.
Not later than one year [member]	member	IAS 1.61 a Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of not later than one year.
Later than one year [member]	member	Expiry date 2023-01-01 IFRS 7.37 a Example, IAS 1.61 b Disclosure, Expiry date 2023-01-01 IFRS 7.IG28 d Example	This member stands for a time band of later than one year.
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		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Current inventories	X instant, debit	IAS 1.68 Example, IAS 2.36 b Disclosure, IAS 1.54 g Disclosure	The amount of current inventories. [Refer: Inventories]
Current trade receivables	X instant, debit	IAS 1.68 Example, IAS 1.78 b Example	The amount of current trade receivables. [Refer: Trade receivables]
Current trade payables	X instant, credit	IAS 1.78 Common practice, IAS 1.70 Example	The current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities; Trade payables]
Disclosure of material accounting policy information [text block]	text block	Effective 2023-01-01 IAS 1.117 Disclosure, IAS 1.117 Disclosure	The entire disclosure of material accounting policy information applied by the entity.
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts	text	IAS 1.122 Disclosure	The explanation of judgements, apart from those involving estimations, that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment	text	IFRIC 14.10 Disclosure, IAS 1.125 Disclosure	The explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment.
Disclosure of assets and liabilities with significant risk of material adjustment [text block]	text block	IAS 1.125 Disclosure	The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year.
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 1.125 Disclosure	Schedule disclosing information related to assets and liabilities with a significant risk of material adjustment.
Assets and liabilities [axis]	axis	IAS 1.125 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Assets and liabilities [member]	member [default]	IAS 1.125 Disclosure	This member stands for assets and liabilities. It also represents the standard value for the 'Assets and liabilities' axis if no other member is used. [Refer: Assets; Liabilities]
Disclosure of assets and liabilities with significant risk of material adjustment [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of nature of assets with significant risk of material adjustments within next financial year	text	IAS 1.125 a Disclosure	The description of the nature of assets that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.
Description of nature of liabilities with significant risk of material adjustments within next financial year	text	IAS 1.125 a Disclosure	The description of the nature of liabilities that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.
Assets with significant risk of material adjustments within next financial year	X instant, debit	IAS 1.125 b Disclosure	The amount of assets subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.
Liabilities with significant risk of material adjustments within next financial year	X instant, credit	IAS 1.125 b Disclosure	The amount of liabilities subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.
Disclosure of objectives, policies and processes for managing capital [text block]	text block	IAS 1.134 Disclosure	The disclosure of information that enables users of financial statements to evaluate the entity's objectives, policies and processes for managing capital.
Disclosure of objectives, policies and processes for managing capital [abstract]
Disclosure of objectives, policies and processes for managing capital [table]	table	IAS 1.136 Disclosure	Schedule disclosing information related to the objectives, policies and processes for managing capital.
Capital requirements [axis]	axis	IAS 1.136 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Capital requirements [member]	member [default]	IAS 1.136 Disclosure	This member stands for capital requirements that the entity is subject to. It also represents the standard value for the 'Capital requirements' axis if no other member is used.
Disclosure of objectives, policies and processes for managing capital [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Qualitative information about entity's objectives, policies and processes for managing capital	text	IAS 1.135 a Disclosure	Qualitative information about the entity's objectives, policies and processes for managing capital. This should include a description of what it manages as capital, the nature of externally imposed capital requirements and how those requirements are managed, and how the entity is meeting its objectives for managing capital. [Refer: Capital requirements [member]]
Summary quantitative data about what entity manages as capital	text	IAS 1.135 b Disclosure	Summary quantitative data about what the entity manages as capital.
Description of changes in entity's objectives, policies and processes for managing capital and what entity manages as capital	text	IAS 1.135 c Disclosure	The description of changes in entity's objectives, policies and processes for managing capital and what the entity manages as capital.
Information whether entity complied with any externally imposed capital requirements	text	IAS 1.135 d Disclosure	Information about whether the entity complied with externally imposed capital requirements to which it is subject. [Refer: Capital requirements [member]]
Information about consequences of non-compliance with externally imposed capital requirements	text	IAS 1.135 e Disclosure	Information about the consequences of non-compliance with externally imposed capital requirements. [Refer: Capital requirements [member]]
Dividends recognised as distributions to owners per share	X.XX duration	IAS 1.107 Disclosure	The amount, per share, of dividends recognised as distributions to owners.
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners	X duration	IAS 1.137 a Disclosure, IAS 10.13 Disclosure	The amount of dividends proposed or declared after the reporting period but before financial statements are authorised for issue. Such dividends are not recognised as a liability at the end of the reporting period because no obligation exists at that time.
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share	X.XX duration	IAS 1.137 a Disclosure	The amount, per share, of dividends proposed or declared before financial statements were authorised for issue but not recognised as distribution to owners.
Cumulative preference dividends not recognised	X duration	IAS 1.137 b Disclosure	The amount of cumulative preference dividends not recognised.
Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue	text	IFRIC 17.17 a Disclosure	The description of the nature of non-cash assets to be distributed as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue.
Non-cash assets declared for distribution to owners before financial statements authorised for issue	X instant, debit	IFRIC 17.17 b Disclosure	The amount of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue.
Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value	X instant, debit	IFRIC 17.17 c Disclosure	The fair value of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: At fair value [member]; Non-cash assets declared for distribution to owners before financial statements authorised for issue]
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 c Disclosure	The description of methods used to measure the fair value of non-cash assets declared to be distributed as a dividend, when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Non-cash assets declared for distribution to owners before financial statements authorised for issue]
Dividends payable, non-cash assets distributions	X instant, credit	IFRIC 17.16 a Disclosure	The amount of dividends payable by means of the distribution of non-cash assets to owners.
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 b Disclosure	The increase (decrease) in dividends payable through a change in the fair value of non-cash assets held for distribution to owners.
Equity reclassified into financial liabilities	X duration	IAS 1.80A Disclosure	The amount of equity reclassified into financial liabilities. [Refer: Equity; Financial liabilities]
Financial liabilities reclassified into equity	X duration	IAS 1.80A Disclosure	The amount of financial liabilities reclassified into equity. [Refer: Equity; Financial liabilities]
Description of timing and reason of reclassification between financial liabilities and equity	text	IAS 1.80A Disclosure	The description of the timing of, and the reason for, the reclassification of instruments between financial liabilities and equity. [Refer: Financial liabilities]
Disclosure of information about non-current liabilities with covenants [text block]	text block	IAS 1.76ZA Disclosure	The disclosure of information that enables users of financial statements to understand the risk that liabilities with covenants classified as non-current could become repayable within twelve months after the reporting period.
Disclosure of information about non-current liabilities with covenants [abstract]
Disclosure of information about non-current liabilities with covenants [table]	table	IAS 1.76ZA Disclosure	The disclosure of information that enables users of financial statements to understand the risk that liabilities with covenants classified as non-current could become repayable within twelve months after the reporting period.
Types of non-current liabilities with covenants [axis]	axis	IAS 1.76ZA Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. This axis shall be used to represent separately disclosed non-current liabilities or groups of non-current liabilities with covenants in the scope of IAS 1.76ZA.
Types of non-current liabilities with covenants [member]	member [default]	IAS 1.76ZA Disclosure	This member stands for the total non-current liabilities with covenants for which the entity’s right to defer settlement is subject to the entity complying with covenants within twelve months after the reporting period. It also represents the standard value for the ‘Types of non-current liabilities with covenants’ axis if no other member is used.
Disclosure of information about non-current liabilities with covenants [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Disclosure of information about covenants related to non-current liabilities including facts and circumstances indicating entity may have difficulty complying with covenants [text block]	text block	IAS 1.76ZA b Disclosure, IAS 1.76ZA a Disclosure	The disclosure of information about the covenants on a non-current liability with which the entity is required to comply within twelve months after the reporting period. This information could include the nature of the covenants, when the entity is required to comply with those covenants and facts and circumstances that show the entity may have difficulty complying with the covenants related to a non-current liability—for example, the entity having acted during or after the reporting period to avoid or mitigate a potential breach.
Carrying amount of non-current liabilities with covenants	X instant, credit	IAS 1.76ZA a Disclosure	The carrying amount of a non-current liability with covenants arising from a loan arrangement for which the entity’s right to defer settlement is subject to the entity complying with covenants within twelve months after the reporting period.
[110000] General information about financial statements
Disclosure of general information about financial statements [text block]	text block	IAS 1.51 Disclosure	The entire disclosure for general information about financial statements.
Name of reporting entity or other means of identification	text	IAS 1.51 a Disclosure	The name of the reporting entity or other means of identification.
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period	text	IAS 1.51 a Disclosure	The explanation of the change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period.
Description of nature of financial statements	text	IAS 27.17 a Disclosure, IAS 27.16 a Disclosure, IAS 1.51 b Disclosure	The description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).
Date of end of reporting period	yyyy-mm-dd	IAS 1.51 c Disclosure	The date of the end of the reporting period.
Period covered by financial statements	text	IAS 1.51 c Disclosure	The description of the period covered by the set of financial statements or notes.
Description of presentation currency	text	IAS 21.53 Disclosure, IAS 1.51 d Disclosure	The description of the currency in which the financial statements are presented.
Level of rounding used in financial statements	text	IAS 1.51 e Disclosure	Information about the level of rounding used in the presentation of amounts in the financial statements.
[210000] Statement of financial position, current/non-current
Statement of financial position [abstract]
Assets [abstract]
Non-current assets [abstract]
Property, plant and equipment including right-of-use assets	X instant, debit	IAS 1.54 a Common practice, IAS 16.73 a Common practice	The amount of property, plant and equipment including right-of-use assets whose underlying assets would be presented as property, plant and equipment if they were owned. [Refer: Property, plant and equipment; Right-of-use assets]
Property, plant and equipment	X instant, debit	IAS 16.73 e Disclosure, IAS 1.54 a Disclosure	The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets]
Right-of-use assets	X instant, debit	IFRS 16.53 j Disclosure, IFRS 16.47 a Disclosure	The amount of assets that represent a lessee's right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.
Investment property	X instant, debit	IAS 40.76 Disclosure, IAS 40.79 d Disclosure, IAS 1.54 b Disclosure	The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business.
Goodwill	X instant, debit	IAS 36.134 a Disclosure, IAS 36.135 a Disclosure, IAS 1.54 c Disclosure, IFRS 3.B67 d Disclosure	The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]
Intangible assets other than goodwill	X instant, debit	IAS 1.54 c Disclosure, IAS 38.118 e Disclosure	The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]
Investments accounted for using equity method	X instant, debit	IAS 1.54 e Disclosure, IFRS 8.24 a Disclosure, IFRS 12.B16 Disclosure	The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]
Investments in subsidiaries, joint ventures and associates reported in separate financial statements	X instant, debit	IAS 27.10 Disclosure	The amount of investments in subsidiaries, joint ventures and associates in an entity's separate financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries reported in separate financial statements]
Non-current biological assets	X instant, debit	IAS 1.54 f Disclosure	The amount of non-current biological assets. [Refer: Biological assets]
Trade and other non-current receivables	X instant, debit	IAS 1.54 h Disclosure, IAS 1.78 b Disclosure	The amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables]
Non-current inventories	X instant, debit	IAS 1.54 g Disclosure	The amount of non-current inventories. [Refer: Inventories]
Deferred tax assets	X instant, debit	IAS 1.54 o Disclosure, IAS 12.81 g (i) Disclosure, IAS 1.56 Disclosure	The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
Current tax assets, non-current	X instant, debit	IAS 1.54 n Disclosure	The non-current amount of current tax assets. [Refer: Current tax assets]
Other non-current financial assets	X instant, debit	IAS 1.54 d Disclosure	The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets]
Other non-current non-financial assets	X instant, debit	IAS 1.55 Common practice	The amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]
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 2023-01-01 IAS 39.37 a Disclosure, IFRS 9.3.2.23 a Disclosure	The amount of non-current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
Total non-current assets	X instant, debit	IFRS 12.B10 b Example, IAS 1.66 Disclosure, IFRS 12.B12 b (ii) Disclosure	The amount of assets that do not meet the definition of current assets. [Refer: Current assets]
Current assets [abstract]
Current inventories	X instant, debit	IAS 1.68 Example, IAS 2.36 b Disclosure, IAS 1.54 g Disclosure	The amount of current inventories. [Refer: Inventories]
Trade and other current receivables	X instant, debit	IAS 1.54 h Disclosure, IAS 1.78 b Disclosure	The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]
Current tax assets, current	X instant, debit	IAS 1.54 n Disclosure	The current amount of current tax assets. [Refer: Current tax assets]
Current biological assets	X instant, debit	IAS 1.54 f Disclosure	The amount of current biological assets. [Refer: Biological assets]
Other current financial assets	X instant, debit	IAS 1.54 d Disclosure	The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets]
Other current non-financial assets	X instant, debit	IAS 1.55 Common practice	The amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]
Cash and cash equivalents	X instant, debit	IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure, IAS 1.54 i Disclosure	The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
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 2023-01-01 IAS 39.37 a Disclosure, IFRS 9.3.2.23 a Disclosure	The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
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 1.66 Disclosure	The amount of current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Current assets; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale; Non-current assets or disposal groups classified as held for distribution to owners]
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners	X instant, debit	IAS 1.54 j Disclosure	The amount of non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Non-current assets or disposal groups classified as held for distribution to owners; Non-current assets or disposal groups classified as held for sale]
Total current assets	X instant, debit	IAS 1.66 Disclosure, IFRS 12.B12 b (i) Disclosure, IFRS 12.B10 b Example	The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]
Total assets	X instant, debit	IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure	The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
Equity and liabilities [abstract]
Equity [abstract]
Issued capital	X instant, credit	IAS 1.78 e Example	The nominal value of capital issued.
Retained earnings	X instant, credit	IAS 1.78 e Example, IAS 1.IG6 Example	A component of equity representing the entity's cumulative undistributed earnings or deficit.
Share premium	X instant, credit	IAS 1.78 e Example	The amount received or receivable from the issuance of the entity's shares in excess of nominal value.
Treasury shares	(X) instant, debit	IAS 32.34 Disclosure, IAS 1.78 e Example	An entity’s own equity instruments, held by the entity or other members of the consolidated group.
Other equity interest	X instant, credit	IAS 1.78 e Example	The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.
Other reserves	X instant, credit	IAS 1.78 e Example	A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]
Total equity attributable to owners of parent	X instant, credit	IAS 1.54 r Disclosure	The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.
Non-controlling interests	X instant, credit	IFRS 12.12 f Disclosure, IFRS 10.22 Disclosure, IAS 1.54 q Disclosure	The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]
Total equity	X instant, credit	IAS 1.78 e Disclosure, IFRS 13.93 a Disclosure, IFRS 1.24 a Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 b Disclosure, IFRS 1.32 a (i) Disclosure	The amount of residual interest in the assets of the entity after deducting all its liabilities.
Liabilities [abstract]
Non-current liabilities [abstract]
Non-current provisions [abstract]
Non-current provisions for employee benefits	X instant, credit	IAS 1.78 d Disclosure	The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]
Other non-current provisions	X instant, credit	IAS 1.78 d Disclosure	The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]
Total non-current provisions	X instant, credit	IAS 1.54 l Disclosure	The amount of non-current provisions, including provisions for employee benefits. [Refer: Provisions]
Trade and other non-current payables	X instant, credit	IAS 1.54 k Disclosure	The amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables]
Deferred tax liabilities	X instant, credit	IAS 12.81 g (i) Disclosure, IAS 1.56 Disclosure, IAS 1.54 o Disclosure	The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]
Current tax liabilities, non-current	X instant, credit	IAS 1.54 n Disclosure	The non-current amount of current tax liabilities. [Refer: Current tax liabilities]
Other non-current financial liabilities	X instant, credit	IFRS 12.B13 c Disclosure, IAS 1.54 m Disclosure	The amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
Other non-current non-financial liabilities	X instant, credit	IAS 1.55 Common practice	The amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
Total non-current liabilities	X instant, credit	IAS 1.69 Disclosure, IFRS 12.B12 b (iv) Disclosure, IFRS 12.B10 b Example	The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]
Current liabilities [abstract]
Current provisions [abstract]
Current provisions for employee benefits	X instant, credit	IAS 1.78 d Disclosure	The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]
Other current provisions	X instant, credit	IAS 1.78 d Disclosure	The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]
Total current provisions	X instant, credit	IAS 1.54 l Disclosure	The amount of current provisions, including provisions for employee benefits. [Refer: Provisions]
Trade and other current payables	X instant, credit	IAS 1.54 k Disclosure	The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]
Current tax liabilities, current	X instant, credit	IAS 1.54 n Disclosure	The current amount of current tax liabilities. [Refer: Current tax liabilities]
Other current financial liabilities	X instant, credit	IAS 1.54 m Disclosure, IFRS 12.B13 b Disclosure	The amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities; Current financial liabilities]
Other current non-financial liabilities	X instant, credit	IAS 1.55 Common practice	The amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
Total current liabilities other than liabilities included in disposal groups classified as held for sale	X instant, credit	IAS 1.69 Disclosure	The amount of current liabilities other than liabilities included in disposal groups classified as held for sale. [Refer: Current liabilities; Disposal groups classified as held for sale [member]; Liabilities included in disposal groups classified as held for sale]
Liabilities included in disposal groups classified as held for sale	X instant, credit	IFRS 5.38 Disclosure, IAS 1.54 p Disclosure	The amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]]
Total current liabilities	X instant, credit	IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iii) Disclosure	Expiry date 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period. Effective 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.
Total liabilities	X instant, credit	IFRS 13.93 b Disclosure, IFRS 8.28 d Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 13.93 a Disclosure, IAS 1.55 Disclosure	The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
Total equity and liabilities	X instant, credit	IAS 1.55 Disclosure	The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]
[220000] Statement of financial position, order of liquidity
Statement of financial position [abstract]
Assets [abstract]
Property, plant and equipment including right-of-use assets	X instant, debit	IAS 1.54 a Common practice, IAS 16.73 a Common practice	The amount of property, plant and equipment including right-of-use assets whose underlying assets would be presented as property, plant and equipment if they were owned. [Refer: Property, plant and equipment; Right-of-use assets]
Property, plant and equipment	X instant, debit	IAS 16.73 e Disclosure, IAS 1.54 a Disclosure	The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets]
Right-of-use assets	X instant, debit	IFRS 16.53 j Disclosure, IFRS 16.47 a Disclosure	The amount of assets that represent a lessee's right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.
Investment property	X instant, debit	IAS 40.76 Disclosure, IAS 40.79 d Disclosure, IAS 1.54 b Disclosure	The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business.
Goodwill	X instant, debit	IAS 36.134 a Disclosure, IAS 36.135 a Disclosure, IAS 1.54 c Disclosure, IFRS 3.B67 d Disclosure	The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]
Intangible assets other than goodwill	X instant, debit	IAS 1.54 c Disclosure, IAS 38.118 e Disclosure	The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]
Other financial assets	X instant, debit	IAS 1.54 d Disclosure	The amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]
Other non-financial assets	X instant, debit	IAS 1.55 Common practice	The amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]
Insurance contracts issued that are assets	X instant, debit	Effective 2023-01-01 IFRS 17.78 a Disclosure, Effective 2023-01-01 IAS 1.54 da Disclosure, IFRS 17.78 a Disclosure, IAS 1.54 da Disclosure	The amount of insurance contracts issued that are assets. [Refer: Assets; Insurance contracts issued [member]]
Reinsurance contracts held that are assets	X instant, debit	Effective 2023-01-01 IFRS 17.78 c Disclosure, Effective 2023-01-01 IAS 1.54 da Disclosure, IFRS 17.78 c Disclosure, IAS 1.54 da Disclosure	The amount of reinsurance contracts held that are assets. [Refer: Assets; Reinsurance contracts held [member]]
Investments accounted for using equity method	X instant, debit	IAS 1.54 e Disclosure, IFRS 8.24 a Disclosure, IFRS 12.B16 Disclosure	The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]
Investments in subsidiaries, joint ventures and associates reported in separate financial statements	X instant, debit	IAS 27.10 Disclosure	The amount of investments in subsidiaries, joint ventures and associates in an entity's separate financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries reported in separate financial statements]
Biological assets	X instant, debit	IAS 41.50 Disclosure, IAS 1.54 f Disclosure, IAS 41.43 Example	The amount of living animals or plants recognised as assets.
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners	X instant, debit	IAS 1.54 j Disclosure	The amount of non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Non-current assets or disposal groups classified as held for distribution to owners; Non-current assets or disposal groups classified as held for sale]
Inventories	X instant, debit	IAS 1.54 g Disclosure	The amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. [Refer: Current finished goods; Current merchandise; Current work in progress; Land]
Current tax assets	X instant, debit	IAS 1.54 n Disclosure	The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
Deferred tax assets	X instant, debit	IAS 1.54 o Disclosure, IAS 12.81 g (i) Disclosure, IAS 1.56 Disclosure	The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
Trade and other receivables	X instant, debit	IAS 1.54 h Disclosure, IAS 1.78 b Disclosure	The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]
Cash and cash equivalents	X instant, debit	IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure, IAS 1.54 i Disclosure	The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
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 2023-01-01 IAS 39.37 a Disclosure, IFRS 9.3.2.23 a Disclosure	The amount of non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
Total assets	X instant, debit	IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure	The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
Equity and liabilities [abstract]
Equity [abstract]
Issued capital	X instant, credit	IAS 1.78 e Example	The nominal value of capital issued.
Retained earnings	X instant, credit	IAS 1.78 e Example, IAS 1.IG6 Example	A component of equity representing the entity's cumulative undistributed earnings or deficit.
Share premium	X instant, credit	IAS 1.78 e Example	The amount received or receivable from the issuance of the entity's shares in excess of nominal value.
Treasury shares	(X) instant, debit	IAS 32.34 Disclosure, IAS 1.78 e Example	An entity’s own equity instruments, held by the entity or other members of the consolidated group.
Other equity interest	X instant, credit	IAS 1.78 e Example	The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.
Other reserves	X instant, credit	IAS 1.78 e Example	A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]
Total equity attributable to owners of parent	X instant, credit	IAS 1.54 r Disclosure	The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.
Non-controlling interests	X instant, credit	IFRS 12.12 f Disclosure, IFRS 10.22 Disclosure, IAS 1.54 q Disclosure	The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]
Total equity	X instant, credit	IAS 1.78 e Disclosure, IFRS 13.93 a Disclosure, IFRS 1.24 a Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 b Disclosure, IFRS 1.32 a (i) Disclosure	The amount of residual interest in the assets of the entity after deducting all its liabilities.
Liabilities [abstract]
Trade and other payables	X instant, credit	IAS 1.54 k Disclosure	The amount of trade payables and other payables. [Refer: Trade payables; Other payables]
Provisions [abstract]
Provisions for employee benefits	X instant, credit	IAS 1.78 d Disclosure	The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]
Other provisions	X instant, credit	IAS 37.84 a Disclosure, IAS 1.78 d Disclosure	The amount of provisions other than provisions for employee benefits. [Refer: Provisions]
Total provisions	X instant, credit	IAS 1.54 l Disclosure	The amount of liabilities of uncertain timing or amount, including provisions for employee benefits.
Other financial liabilities	X instant, credit	IAS 1.54 m Disclosure	The amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities]
Other non-financial liabilities	X instant, credit	IAS 1.55 Common practice	The amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
Insurance contracts issued that are liabilities	X instant, credit	Effective 2023-01-01 IAS 1.54 ma Disclosure, Effective 2023-01-01 IFRS 17.78 b Disclosure, IAS 1.54 ma Disclosure, IFRS 17.78 b Disclosure	The amount of insurance contracts issued that are liabilities. [Refer: Liabilities; Insurance contracts issued [member]]
Reinsurance contracts held that are liabilities	X instant, credit	Effective 2023-01-01 IFRS 17.78 d Disclosure, Effective 2023-01-01 IAS 1.54 ma Disclosure, IFRS 17.78 d Disclosure, IAS 1.54 ma Disclosure	The amount of reinsurance contracts held that are liabilities. [Refer: Liabilities; Reinsurance contracts held [member]]
Current tax liabilities	X instant, credit	IAS 1.54 n Disclosure	The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
Deferred tax liabilities	X instant, credit	IAS 12.81 g (i) Disclosure, IAS 1.56 Disclosure, IAS 1.54 o Disclosure	The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]
Liabilities included in disposal groups classified as held for sale	X instant, credit	IFRS 5.38 Disclosure, IAS 1.54 p Disclosure	The amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]]
Total liabilities	X instant, credit	IFRS 13.93 b Disclosure, IFRS 8.28 d Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 13.93 a Disclosure, IAS 1.55 Disclosure	The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
Total equity and liabilities	X instant, credit	IAS 1.55 Disclosure	The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]
[310000] Statement of comprehensive income, profit or loss, by function of expense
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue	X duration, credit	IFRS 12.B10 b Example, IAS 1.103 Example, IFRS 8.34 Disclosure, IAS 1.82 a Disclosure, IFRS 8.33 a Disclosure, IAS 1.102 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.28 a Disclosure, IFRS 8.23 a Disclosure	The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.
Interest revenue calculated using effective interest method	X duration, credit	Effective 2023-01-01 IAS 1.82 a (i) Disclosure, IAS 1.82 a Disclosure, IAS 1.82 a (i) Disclosure	The amount of interest revenue calculated using the effective interest method. Effective interest method is the method that is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition of the interest revenue or interest expense in profit or loss over the relevant period. [Refer: Revenue]
Insurance revenue	X duration, credit	Effective 2023-01-01 IFRS 17.106 Disclosure, Effective 2023-01-01 IFRS 17.80 a Disclosure, Effective 2023-01-01 IAS 1.82 a (ii) Disclosure, IAS 1.82 a (ii) Disclosure, IFRS 17.106 Disclosure, IFRS 17.80 a Disclosure	The amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision of services arising from the group of insurance contracts at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those services. [Refer: Insurance contracts issued [member]; Revenue]
Cost of sales	(X) duration, debit	IAS 1.99 Disclosure, IAS 1.103 Disclosure	The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories.
Gross profit	X duration, credit	IAS 1.103 Example	The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]
Other income	X duration, credit	IAS 1.103 Example, IAS 1.102 Example, IAS 26.35 b (iv) Disclosure	The amount of operating income that the entity does not separately disclose in the same statement or note.
Distribution costs	(X) duration, debit	IAS 1.99 Disclosure, IAS 1.103 Example	The amount of costs relating to the distribution of goods and services.
Administrative expenses	(X) duration, debit	IAS 26.35 b (vi) Disclosure, IAS 1.103 Example, IAS 1.99 Disclosure	The amount of expenses that the entity classifies as being administrative.
Other expense	(X) duration, debit	IAS 1.99 Disclosure, IAS 1.103 Example, IAS 26.35 b (vii) Disclosure	The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'function of expense' form for its analysis of expenses.
Other gains (losses)	X duration, credit	IAS 1.103 Common practice, IAS 1.102 Common practice	The gains (losses) that the entity does not separately disclose in the same statement or note.
Insurance service expenses from insurance contracts issued	(X) duration, debit	Effective 2023-01-01 IFRS 17.80 a Disclosure, Effective 2023-01-01 IAS 1.82 ab Disclosure, IFRS 17.80 a Disclosure, IAS 1.82 ab Disclosure	The amount of expenses arising from a group of insurance contracts issued, comprising incurred claims (excluding repayments of investment components), other incurred insurance service expenses, amortisation of insurance acquisition cash flows, changes that relate to past service and changes that relate to future service. [Refer: Insurance contracts issued [member]]
Income (expenses) from reinsurance contracts held, other than finance income (expenses)	X duration, credit	Effective 2023-01-01 IFRS 17.86 Disclosure, Effective 2023-01-01 IAS 1.82 ac Disclosure, IAS 1.82 ac Disclosure, IFRS 17.86 Disclosure	The amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses). [Refer: Reinsurance contracts held [member]]
Profit (loss) from operating activities	X duration, credit	IAS 1.85 Common practice, IAS 32.IE33 Example	The profit (loss) from operating activities of the entity. [Refer: Profit (loss)]
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed	X duration, credit	IFRIC 17.15 Disclosure	The amount of difference between the carrying amount of dividends payable and the carrying amount of non-cash assets distributed when settling the dividends payable. [Refer: Carrying amount [member]]
Gains (losses) on net monetary position	X duration, credit	IAS 29.9 Disclosure	The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners' equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting.
Gain (loss) arising from derecognition of financial assets measured at amortised cost	X duration, credit	IAS 1.82 aa Disclosure	The gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
Finance income	X duration, credit	IAS 1.85 Common practice	The amount of income associated with interest and other financing activities of the entity.
Finance costs	(X) duration, debit	IAS 1.82 b Disclosure	The amount of costs associated with financing activities of the entity.
Impairment gain and reversal of impairment loss (impairment loss) determined in accordance with IFRS 9	(X) duration, debit	IAS 1.82 ba Disclosure	The amount of impairment loss, impairment gain or reversal of impairment loss that is recognised in profit or loss in accordance with paragraph 5.5.8 of IFRS 9 and that arises from applying the impairment requirements in Section 5.5 of IFRS 9.
Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss	X duration, credit	Effective 2023-01-01 IFRS 17.80 b Disclosure, Effective 2023-01-01 IAS 1.82 bb Disclosure, IFRS 17.80 b Disclosure, IAS 1.82 bb Disclosure	The amount of insurance finance income (expenses) from insurance contracts issued that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Finance income (expenses) from reinsurance contracts held recognised in profit or loss	X duration, credit	Effective 2023-01-01 IFRS 17.82 Disclosure, Effective 2023-01-01 IAS 1.82 bc Disclosure, IAS 1.82 bc Disclosure, IFRS 17.82 Disclosure	The amount of finance income (expenses) from reinsurance contracts held that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Share of profit (loss) of associates and joint ventures accounted for using equity method	X duration, credit	IAS 1.82 c Disclosure, IFRS 8.23 g Disclosure, IFRS 8.28 e Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure	The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]
Other income (expense) from subsidiaries, jointly controlled entities and associates	X duration, credit	IAS 1.85 Common practice	The amount of income or expense from subsidiaries, jointly controlled entities and associates that the entity does not separately disclose in the same statement or note. [Refer: Associates [member]; Subsidiaries [member]]
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	IAS 1.82 ca Disclosure	The gains (losses) arising from the difference between the previous amortised cost and the fair value of financial assets reclassified out of the amortised cost into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets at amortised cost]
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	IAS 1.82 cb Disclosure	The cumulative gain (loss) previously recognised in other comprehensive income arising from the reclassification of financial assets out of the fair value through other comprehensive income into the fair value through profit or loss measurement category. [Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through profit or loss; Other comprehensive income]
Hedging gains (losses) for hedge of group of items with offsetting risk positions	X duration, credit	IFRS 9.6.6.4 Disclosure, IFRS 7.24C b (vi) Disclosure	The hedging gains (losses) for hedge of group of items with offsetting risk positions.
Profit (loss) before tax	X duration, credit	IFRS 8.28 b Example, IFRS 8.23 Example, IFRS 5.33 b (i) Disclosure, IAS 1.103 Example, IAS 1.102 Example	The profit (loss) before tax expense or income. [Refer: Profit (loss)]
Tax income (expense)	(X) duration, debit	IAS 1.82 d Disclosure, IAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure, IFRS 8.23 h Disclosure, IFRS 12.B13 g Disclosure, IAS 26.35 b (viii) Disclosure, IAS 12.79 Disclosure	The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]
Profit (loss) from continuing operations	X duration, credit	IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, IFRS 12.B12 b (vi) Disclosure, IFRS 8.23 Disclosure	The profit (loss) from continuing operations. [Refer: Continuing operations [member]; Profit (loss)]
Profit (loss) from discontinued operations	X duration, credit	IAS 1.98 e Disclosure, IFRS 12.B12 b (vii) Disclosure, IFRS 5.33 a Disclosure, IAS 1.82 ea Disclosure	The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
Profit (loss)	X duration, credit	IFRS 1.32 a (ii) Disclosure, IFRS 8.23 Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example, IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, Effective 2023-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 17.113 b Example	The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Profit (loss), attributable to [abstract]
Profit (loss), attributable to owners of parent	X duration, credit	IAS 1.81B a (ii) Disclosure	The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]
Profit (loss), attributable to non-controlling interests	X duration, credit	IFRS 12.12 e Disclosure, IAS 1.81B a (i) Disclosure	The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]
Earnings per share [text block]	text block	IAS 33.66 Disclosure	The disclosure of earnings per share.
Earnings per share [abstract]
Earnings per share [table]	table	IAS 33.66 Disclosure	Schedule disclosing information related to earnings per share.
Classes of ordinary shares [axis]	axis	IAS 33.66 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Ordinary shares [member]	member [default]	IAS 1.79 a Common practice, IAS 33.66 Disclosure	This member stands for equity instruments that are subordinate to all other classes of equity instruments. It also represents the standard value for the 'Classes of ordinary shares' axis if no other member is used.
Earnings per share [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Basic earnings per share [abstract]
Basic earnings (loss) per share from continuing operations	X.XX duration	IAS 33.66 Disclosure, IAS 33.67 Disclosure	Basic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations [member]]
Basic earnings (loss) per share from discontinued operations	X.XX duration	IAS 33.67 Disclosure, IAS 33.68 Disclosure	Basic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]]
Total basic earnings (loss) per share	X.XX duration	IAS 33.67 Disclosure, IAS 33.66 Disclosure	The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).
Diluted earnings per share [abstract]
Diluted earnings (loss) per share from continuing operations	X.XX duration	IAS 33.67 Disclosure, IAS 33.66 Disclosure	Diluted earnings (loss) per share from continuing operations. [Refer: Continuing operations [member]; Diluted earnings (loss) per share]
Diluted earnings (loss) per share from discontinued operations	X.XX duration	IAS 33.68 Disclosure, IAS 33.67 Disclosure	Diluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations [member]]
Total diluted earnings (loss) per share	X.XX duration	IAS 33.67 Disclosure, IAS 33.66 Disclosure	The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]
[320000] Statement of comprehensive income, profit or loss, by nature of expense
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue	X duration, credit	IFRS 12.B10 b Example, IAS 1.103 Example, IFRS 8.34 Disclosure, IAS 1.82 a Disclosure, IFRS 8.33 a Disclosure, IAS 1.102 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.28 a Disclosure, IFRS 8.23 a Disclosure	The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.
Interest revenue calculated using effective interest method	X duration, credit	Effective 2023-01-01 IAS 1.82 a (i) Disclosure, IAS 1.82 a Disclosure, IAS 1.82 a (i) Disclosure	The amount of interest revenue calculated using the effective interest method. Effective interest method is the method that is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition of the interest revenue or interest expense in profit or loss over the relevant period. [Refer: Revenue]
Insurance revenue	X duration, credit	Effective 2023-01-01 IFRS 17.106 Disclosure, Effective 2023-01-01 IFRS 17.80 a Disclosure, Effective 2023-01-01 IAS 1.82 a (ii) Disclosure, IAS 1.82 a (ii) Disclosure, IFRS 17.106 Disclosure, IFRS 17.80 a Disclosure	The amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision of services arising from the group of insurance contracts at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those services. [Refer: Insurance contracts issued [member]; Revenue]
Other income	X duration, credit	IAS 1.103 Example, IAS 1.102 Example, IAS 26.35 b (iv) Disclosure	The amount of operating income that the entity does not separately disclose in the same statement or note.
Increase (decrease) in inventories of finished goods and work in progress	(X) duration, debit	IAS 1.102 Example, IAS 1.99 Disclosure	The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress]
Other work performed by entity and capitalised	X duration, credit	IAS 1.85 Common practice, IAS 1.IG6 Example	The amount of the entity's own work capitalised from items originally classified as costs that the entity does not separately disclose in the same statement or note.
Raw materials and consumables used	(X) duration, debit	IAS 1.102 Example, IAS 1.99 Disclosure	The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials]
Employee benefits expense	(X) duration, debit	IAS 1.104 Disclosure, IAS 1.102 Example, IAS 1.99 Disclosure	The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.
Depreciation and amortisation expense	(X) duration, debit	IFRS 12.B13 d Disclosure, IFRS 8.28 e Disclosure, IFRS 8.23 e Disclosure, IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure	The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.
Reversal of impairment loss (impairment loss) recognised in profit or loss	(X) duration, debit	IAS 1.99 Disclosure	The amount of impairment loss or reversal of impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss]
Other expenses	(X) duration, debit	IAS 1.99 Disclosure, IAS 1.102 Example	The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'nature of expense' form for its analysis of expenses. [Refer: Expenses, by nature]
Other gains (losses)	X duration, credit	IAS 1.103 Common practice, IAS 1.102 Common practice	The gains (losses) that the entity does not separately disclose in the same statement or note.
Insurance service expenses from insurance contracts issued	(X) duration, debit	Effective 2023-01-01 IFRS 17.80 a Disclosure, Effective 2023-01-01 IAS 1.82 ab Disclosure, IFRS 17.80 a Disclosure, IAS 1.82 ab Disclosure	The amount of expenses arising from a group of insurance contracts issued, comprising incurred claims (excluding repayments of investment components), other incurred insurance service expenses, amortisation of insurance acquisition cash flows, changes that relate to past service and changes that relate to future service. [Refer: Insurance contracts issued [member]]
Income (expenses) from reinsurance contracts held, other than finance income (expenses)	X duration, credit	Effective 2023-01-01 IFRS 17.86 Disclosure, Effective 2023-01-01 IAS 1.82 ac Disclosure, IAS 1.82 ac Disclosure, IFRS 17.86 Disclosure	The amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses). [Refer: Reinsurance contracts held [member]]
Profit (loss) from operating activities	X duration, credit	IAS 1.85 Common practice, IAS 32.IE33 Example	The profit (loss) from operating activities of the entity. [Refer: Profit (loss)]
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed	X duration, credit	IFRIC 17.15 Disclosure	The amount of difference between the carrying amount of dividends payable and the carrying amount of non-cash assets distributed when settling the dividends payable. [Refer: Carrying amount [member]]
Gains (losses) on net monetary position	X duration, credit	IAS 29.9 Disclosure	The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners' equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting.
Gain (loss) arising from derecognition of financial assets measured at amortised cost	X duration, credit	IAS 1.82 aa Disclosure	The gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
Finance income	X duration, credit	IAS 1.85 Common practice	The amount of income associated with interest and other financing activities of the entity.
Finance costs	(X) duration, debit	IAS 1.82 b Disclosure	The amount of costs associated with financing activities of the entity.
Impairment gain and reversal of impairment loss (impairment loss) determined in accordance with IFRS 9	(X) duration, debit	IAS 1.82 ba Disclosure	The amount of impairment loss, impairment gain or reversal of impairment loss that is recognised in profit or loss in accordance with paragraph 5.5.8 of IFRS 9 and that arises from applying the impairment requirements in Section 5.5 of IFRS 9.
Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss	X duration, credit	Effective 2023-01-01 IFRS 17.80 b Disclosure, Effective 2023-01-01 IAS 1.82 bb Disclosure, IFRS 17.80 b Disclosure, IAS 1.82 bb Disclosure	The amount of insurance finance income (expenses) from insurance contracts issued that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Finance income (expenses) from reinsurance contracts held recognised in profit or loss	X duration, credit	Effective 2023-01-01 IFRS 17.82 Disclosure, Effective 2023-01-01 IAS 1.82 bc Disclosure, IAS 1.82 bc Disclosure, IFRS 17.82 Disclosure	The amount of finance income (expenses) from reinsurance contracts held that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Share of profit (loss) of associates and joint ventures accounted for using equity method	X duration, credit	IAS 1.82 c Disclosure, IFRS 8.23 g Disclosure, IFRS 8.28 e Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure	The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]
Other income (expense) from subsidiaries, jointly controlled entities and associates	X duration, credit	IAS 1.85 Common practice	The amount of income or expense from subsidiaries, jointly controlled entities and associates that the entity does not separately disclose in the same statement or note. [Refer: Associates [member]; Subsidiaries [member]]
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	IAS 1.82 ca Disclosure	The gains (losses) arising from the difference between the previous amortised cost and the fair value of financial assets reclassified out of the amortised cost into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets at amortised cost]
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	IAS 1.82 cb Disclosure	The cumulative gain (loss) previously recognised in other comprehensive income arising from the reclassification of financial assets out of the fair value through other comprehensive income into the fair value through profit or loss measurement category. [Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through profit or loss; Other comprehensive income]
Hedging gains (losses) for hedge of group of items with offsetting risk positions	X duration, credit	IFRS 9.6.6.4 Disclosure, IFRS 7.24C b (vi) Disclosure	The hedging gains (losses) for hedge of group of items with offsetting risk positions.
Profit (loss) before tax	X duration, credit	IFRS 8.28 b Example, IFRS 8.23 Example, IFRS 5.33 b (i) Disclosure, IAS 1.103 Example, IAS 1.102 Example	The profit (loss) before tax expense or income. [Refer: Profit (loss)]
Tax income (expense)	(X) duration, debit	IAS 1.82 d Disclosure, IAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure, IFRS 8.23 h Disclosure, IFRS 12.B13 g Disclosure, IAS 26.35 b (viii) Disclosure, IAS 12.79 Disclosure	The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]
Profit (loss) from continuing operations	X duration, credit	IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, IFRS 12.B12 b (vi) Disclosure, IFRS 8.23 Disclosure	The profit (loss) from continuing operations. [Refer: Continuing operations [member]; Profit (loss)]
Profit (loss) from discontinued operations	X duration, credit	IAS 1.98 e Disclosure, IFRS 12.B12 b (vii) Disclosure, IFRS 5.33 a Disclosure, IAS 1.82 ea Disclosure	The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
Profit (loss)	X duration, credit	IFRS 1.32 a (ii) Disclosure, IFRS 8.23 Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example, IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, Effective 2023-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 17.113 b Example	The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Profit (loss), attributable to [abstract]
Profit (loss), attributable to owners of parent	X duration, credit	IAS 1.81B a (ii) Disclosure	The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]
Profit (loss), attributable to non-controlling interests	X duration, credit	IFRS 12.12 e Disclosure, IAS 1.81B a (i) Disclosure	The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]
Earnings per share [text block]	text block	IAS 33.66 Disclosure	The disclosure of earnings per share.
Earnings per share [abstract]
Earnings per share [table]	table	IAS 33.66 Disclosure	Schedule disclosing information related to earnings per share.
Classes of ordinary shares [axis]	axis	IAS 33.66 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Ordinary shares [member]	member [default]	IAS 1.79 a Common practice, IAS 33.66 Disclosure	This member stands for equity instruments that are subordinate to all other classes of equity instruments. It also represents the standard value for the 'Classes of ordinary shares' axis if no other member is used.
Earnings per share [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Basic earnings per share [abstract]
Basic earnings (loss) per share from continuing operations	X.XX duration	IAS 33.66 Disclosure, IAS 33.67 Disclosure	Basic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations [member]]
Basic earnings (loss) per share from discontinued operations	X.XX duration	IAS 33.67 Disclosure, IAS 33.68 Disclosure	Basic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]]
Total basic earnings (loss) per share	X.XX duration	IAS 33.67 Disclosure, IAS 33.66 Disclosure	The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).
Diluted earnings per share [abstract]
Diluted earnings (loss) per share from continuing operations	X.XX duration	IAS 33.67 Disclosure, IAS 33.66 Disclosure	Diluted earnings (loss) per share from continuing operations. [Refer: Continuing operations [member]; Diluted earnings (loss) per share]
Diluted earnings (loss) per share from discontinued operations	X.XX duration	IAS 33.68 Disclosure, IAS 33.67 Disclosure	Diluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations [member]]
Total diluted earnings (loss) per share	X.XX duration	IAS 33.67 Disclosure, IAS 33.66 Disclosure	The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]
[410000] Statement of comprehensive income, OCI components presented net of tax
Statement of comprehensive income [abstract]
Profit (loss)	X duration, credit	IFRS 1.32 a (ii) Disclosure, IFRS 8.23 Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example, IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, Effective 2023-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 17.113 b Example	The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
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	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assets	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income; Revaluation surplus]
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans	X duration, credit	IAS 19.135 b Common practice, IAS 1.91 a Disclosure, IAS 1.7 Disclosure	The amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]
Other comprehensive income, net of tax, exchange differences on translation, other than translation of foreign operations	X duration, credit	IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, related to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, related to changes in the fair value of financial liabilities attributable to the changes in the credit risk of those liabilities. [Refer: Other comprehensive income; Credit risk [member]; Financial liabilities]
Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income]
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 2023-01-01 IFRS 17.90 Disclosure, Effective 2023-01-01 IAS 1.91 a Disclosure, Effective 2023-01-01 IAS 1.7 Disclosure, IAS 1.7 Disclosure, IFRS 17.90 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
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 1.82A Disclosure	Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, net of tax.
Total other comprehensive income that will not be reclassified to profit or loss, net of tax	X duration, credit	IAS 1.IG6 Example, IAS 1.82A Example	The amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]
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 of foreign operations, net of tax	X duration, credit	IAS 1.91 a Disclosure	The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]
Reclassification adjustments on exchange differences on translation of foreign operations, net of tax	(X) duration, debit	IAS 1.92 Disclosure, IAS 21.48 Disclosure	The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, exchange differences on translation of foreign operations	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, after reclassification adjustments, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]
Available-for-sale financial assets [abstract]
Gains (losses) on remeasuring available-for-sale financial assets, net of tax	X duration, credit	Expiry date 2023-01-01 IAS 1.91 a Disclosure, Expiry date 2023-01-01 IFRS 7.20 a (ii) Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure, Expired 2023-01-01 IAS 1.91 a Disclosure	The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, net of tax, before reclassification adjustments. [Refer: Financial assets available-for-sale]
Reclassification adjustments on available-for-sale financial assets, net of tax	(X) duration, debit	Expiry date 2023-01-01 IAS 1.92 Disclosure, Expiry date 2023-01-01 IFRS 7.20 a (ii) Disclosure, Expired 2023-01-01 IAS 1.92 Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure	The amount of reclassification adjustments related to available-for-sale financial assets, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets available-for-sale; Other comprehensive income]
Other comprehensive income, net of tax, available-for-sale financial assets	X duration, credit	Expiry date 2023-01-01 IAS 1.7 Disclosure, Expiry date 2023-01-01 IAS 1.91 a Disclosure, Expired 2023-01-01 IAS 1.7 Disclosure, Expired 2023-01-01 IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, after reclassification adjustments, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income]
Cash flow hedges [abstract]
Gains (losses) on cash flow hedges, net of tax	X duration, credit	IFRS 7.24C b (i) Disclosure, IFRS 7.24E a Disclosure, Expiry date 2023-01-01 IFRS 7.23 c Disclosure, IAS 1.91 a Disclosure	The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax, before reclassification adjustments. [Refer: Cash flow hedges [member]]
Reclassification adjustments on cash flow hedges, net of tax	(X) duration, debit	IFRS 7.24E a Disclosure, IFRS 7.24C b (iv) Disclosure, Expiry date 2023-01-01 IFRS 7.23 d Disclosure, IAS 1.92 Disclosure	The amount of reclassification adjustments related to cash flow hedges, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income]
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	Expiry date 2023-01-01 IFRS 7.23 e Disclosure, Expired 2023-01-01 IFRS 7.23 e Disclosure	The amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, net of tax. [Refer: Carrying amount [member]]
Other comprehensive income, net of tax, cash flow hedges	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, after reclassification adjustments, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]
Hedges of net investment in foreign operations [abstract]
Gains (losses) on hedges of net investments in foreign operations, net of tax	X duration, credit	IAS 1.91 a Disclosure, IAS 39.102 a Disclosure, IFRS 7.24C b (i) Disclosure, IFRS 7.24E a Disclosure, IFRS 9.6.5.13 a Disclosure	The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]
Reclassification adjustments on hedges of net investments in foreign operations, net of tax	(X) duration, debit	IAS 39.102 Disclosure, IFRS 7.24C b (iv) Disclosure, IFRS 9.6.5.14 Disclosure, IAS 1.92 Disclosure, IFRS 7.24E a Disclosure	The amount of reclassification adjustments related to hedges of net investments in foreign operations, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, hedges of net investments in foreign operations	X duration, credit	IFRS 9.6.5.13 a Disclosure, IAS 1.91 a Disclosure, IAS 39.102 a Disclosure	The amount of other comprehensive income, net of tax, after reclassification adjustments, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income]
Cost of hedging [abstract]
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	IAS 1.91 a Disclosure	The gains (losses) recognised in other comprehensive income on change in value of time value of options, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]
Reclassification adjustments on change in value of time value of options, net of tax	(X) duration, debit	IAS 1.92 Disclosure	The amount of reclassification adjustments related to change in value of time value of options, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, change in value of time value of options	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of time value of options. [Refer: Other comprehensive income]
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	IAS 1.91 a Disclosure	The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]
Reclassification adjustments on change in value of forward elements of forward contracts, net of tax	(X) duration, debit	IAS 1.92 Disclosure	The amount of reclassification adjustments related to change in value of forward elements of forward contracts, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, change in value of forward elements of forward contracts	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income]
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	IAS 1.91 a Disclosure	The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]
Reclassification adjustments on change in value of foreign currency basis spreads, net of tax	(X) duration, debit	IAS 1.92 Disclosure	The amount of reclassification adjustments related to change in value of foreign currency basis spreads, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, change in value of foreign currency basis spreads	X duration, credit	IAS 1.91 a Disclosure, IAS 1.7 Disclosure	The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income]
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	IAS 1.91 a Disclosure	The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9, net of tax, before reclassification adjustments. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax	(X) duration, debit	IAS 1.92 Disclosure	The amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive income, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
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	IFRS 9.5.6.5 Disclosure	The amounts removed from equity and adjusted against the fair value of financial assets on reclassification out of the fair value through other comprehensive income measurement category, net of tax. [Refer: Financial assets]
Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, after reclassification adjustments, related to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
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 2023-01-01 IFRS 17.90 Disclosure, Effective 2023-01-01 IFRS 17.80 b Disclosure, Effective 2023-01-01 IAS 1.91 a Disclosure, IFRS 17.80 b Disclosure, IAS 1.91 a Disclosure, IFRS 17.90 Disclosure	The amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, net of tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax	(X) duration, debit	Effective 2023-01-01 IFRS 17.B135 a Disclosure, Effective 2023-01-01 IAS 1.92 Disclosure, Effective 2023-01-01 IFRS 17.91 a Disclosure, IAS 1.92 Disclosure, IFRS 17.B135 a Disclosure, IFRS 17.91 a Disclosure	The amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
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 2023-01-01 IAS 1.7 Disclosure, Effective 2023-01-01 IFRS 17.90 Disclosure, Effective 2023-01-01 IAS 1.91 a Disclosure, IAS 1.7 Disclosure, IAS 1.91 a Disclosure, IFRS 17.90 Disclosure	The amount of other comprehensive income, net of tax, after reclassification adjustments, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
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 2023-01-01 IAS 1.91 a Disclosure, Effective 2023-01-01 IFRS 17.90 Disclosure, Effective 2023-01-01 IFRS 17.82 Disclosure, IFRS 17.90 Disclosure, IAS 1.91 a Disclosure, IFRS 17.82 Disclosure	The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, net of tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax	(X) duration, debit	Effective 2023-01-01 IAS 1.92 Disclosure, Effective 2023-01-01 IFRS 17.91 a Disclosure, Effective 2023-01-01 IFRS 17.B135 a Disclosure, Effective 2023-01-01 IFRS 17.82 Disclosure, IFRS 17.82 Disclosure, IFRS 17.B135 a Disclosure, IAS 1.92 Disclosure, IFRS 17.91 a Disclosure	The amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss	X duration, credit	Effective 2023-01-01 IAS 1.91 a Disclosure, Effective 2023-01-01 IAS 1.7 Disclosure, Effective 2023-01-01 IFRS 17.82 Disclosure, Effective 2023-01-01 IFRS 17.90 Disclosure, IFRS 17.82 Disclosure, IAS 1.91 a Disclosure, IFRS 17.90 Disclosure, IAS 1.7 Disclosure	The amount of other comprehensive income, net of tax, after reclassification adjustments, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
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 1.82A Disclosure	Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, net of tax.
Total other comprehensive income that will be reclassified to profit or loss, net of tax	X duration, credit	IAS 1.82A Example, IAS 1.IG6 Example	The amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]
Total other comprehensive income	X duration, credit	IAS 1.91 a Disclosure, IAS 1.106 d (ii) Disclosure, IFRS 12.B12 b (viii) Disclosure, IAS 1.81A b Disclosure	The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]
Total comprehensive income	X duration, credit	IFRS 12.B10 b Example, IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 12.B12 b (ix) Disclosure, IFRS 1.24 b Disclosure, IFRS 1.32 a (ii) Disclosure	The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.
Comprehensive income attributable to [abstract]
Comprehensive income, attributable to owners of parent	X duration, credit	IAS 1.81B b (ii) Disclosure, IAS 1.106 a Disclosure	The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]
Comprehensive income, attributable to non-controlling interests	X duration, credit	IAS 1.106 a Disclosure, IAS 1.81B b (i) Disclosure	The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]
[420000] Statement of comprehensive income, OCI components presented before tax
Statement of comprehensive income [abstract]
Profit (loss)	X duration, credit	IFRS 1.32 a (ii) Disclosure, IFRS 8.23 Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example, IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, Effective 2023-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 17.113 b Example	The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
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	IAS 1.91 b Disclosure, IFRS 7.20 a (vii) Disclosure, IAS 1.7 Disclosure	The amount of other comprehensive income, before tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income, before tax]
Other comprehensive income, before tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assets	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income, before tax; Revaluation surplus]
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans	X duration, credit	IAS 1.91 b Disclosure, IAS 1.7 Disclosure, IAS 19.135 b Common practice	The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]
Other comprehensive income, before tax, exchange differences on translation, other than translation of foreign operations	X duration, credit	IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, related to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income, before tax]
Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liability	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, related to change in the fair value of financial liability attributable to change in the credit risk of the liability. [Refer: Other comprehensive income, before tax; Credit risk [member]]
Other comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instruments	X duration, credit	IAS 1.91 b Disclosure, IAS 1.7 Disclosure	The amount of other comprehensive income, before tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income, before tax]
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 2023-01-01 IAS 1.91 b Disclosure, Effective 2023-01-01 IFRS 17.90 Disclosure, Effective 2023-01-01 IAS 1.7 Disclosure, IAS 1.7 Disclosure, IFRS 17.90 Disclosure, IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
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 1.82A Disclosure	Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, before tax.
Total other comprehensive income that will not be reclassified to profit or loss, before tax	X duration, credit	IAS 1.82A Common practice, IAS 1.IG6 Common practice	The amount of other comprehensive income that will not be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]
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 of foreign operations, before tax	X duration, credit	IAS 1.91 b Disclosure	The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, before tax, before reclassification adjustments. [Refer: Other comprehensive income]
Reclassification adjustments on exchange differences on translation of foreign operations, before tax	(X) duration, debit	IAS 1.92 Disclosure, IAS 21.48 Disclosure	The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Other comprehensive income, before tax, exchange differences on translation of foreign operations	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, after reclassification adjustments, related to exchange differences on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax]
Available-for-sale financial assets [abstract]
Gains (losses) on remeasuring available-for-sale financial assets, before tax	X duration, credit	Expiry date 2023-01-01 IFRS 7.20 a (ii) Disclosure, Expiry date 2023-01-01 IAS 1.91 b Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure, Expired 2023-01-01 IAS 1.91 b Disclosure	The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, before tax, before reclassification adjustments. [Refer: Financial assets available-for-sale]
Reclassification adjustments on available-for-sale financial assets, before tax	(X) duration, debit	Expiry date 2023-01-01 IFRS 7.20 a (ii) Disclosure, Expiry date 2023-01-01 IAS 1.92 Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure, Expired 2023-01-01 IAS 1.92 Disclosure	The amount of reclassification adjustments related to available-for-sale financial assets, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets available-for-sale; Other comprehensive income]
Other comprehensive income, before tax, available-for-sale financial assets	X duration, credit	Expiry date 2023-01-01 IAS 1.91 b Disclosure, Expiry date 2023-01-01 IAS 1.7 Disclosure, Expired 2023-01-01 IAS 1.91 b Disclosure, Expired 2023-01-01 IAS 1.7 Disclosure	The amount of other comprehensive income, before tax, after reclassification adjustments, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income, before tax]
Cash flow hedges [abstract]
Gains (losses) on cash flow hedges, before tax	X duration, credit	Expiry date 2023-01-01 IFRS 7.23 c Disclosure, IAS 1.91 b Disclosure	The gains (losses) recognised in other comprehensive income on cash flow hedges, before tax, before reclassification adjustments. [Refer: Cash flow hedges [member]]
Reclassification adjustments on cash flow hedges, before tax	(X) duration, debit	IAS 1.92 Disclosure, Expiry date 2023-01-01 IFRS 7.23 d Disclosure	The amount of reclassification adjustments related to cash flow hedges, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income]
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	Expiry date 2023-01-01 IFRS 7.23 e Disclosure, Expired 2023-01-01 IFRS 7.23 e Disclosure	The amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, before tax. [Refer: Carrying amount [member]]
Other comprehensive income, before tax, cash flow hedges	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, after reclassification adjustments, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income, before tax]
Hedges of net investment in foreign operations [abstract]
Gains (losses) on hedges of net investments in foreign operations, before tax	X duration, credit	IAS 39.102 a Disclosure, IAS 1.91 b Disclosure, IFRS 9.6.5.13 a Disclosure	The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, before tax, before reclassification adjustments. [Refer: Other comprehensive income]
Reclassification adjustments on hedges of net investments in foreign operations, before tax	(X) duration, debit	IFRS 9.6.5.14 Disclosure, IAS 39.102 Disclosure, IAS 1.92 Disclosure	The amount of reclassification adjustments related to hedges of net investments in foreign operations, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Other comprehensive income, before tax, hedges of net investments in foreign operations	X duration, credit	IFRS 9.6.5.13 a Disclosure, IAS 39.102 a Disclosure, IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, after reclassification adjustments, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax]
Cost of hedging [abstract]
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	IAS 1.91 b Disclosure	The gains (losses) recognised in other comprehensive income on change in value of time value of options, before tax, before reclassification adjustments. [Refer: Other comprehensive income]
Reclassification adjustments on change in value of time value of options, before tax	(X) duration, debit	IAS 1.92 Disclosure	The amount of reclassification adjustments related to change in value of time value of options, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Other comprehensive income, before tax, change in value of time value of options	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of time value of options. [Refer: Other comprehensive income, before tax]
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	IAS 1.91 b Disclosure	The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, before tax, before reclassification adjustments. [Refer: Other comprehensive income]
Reclassification adjustments on change in value of forward elements of forward contracts, before tax	(X) duration, debit	IAS 1.92 Disclosure	The amount of reclassification adjustments related to change in value of forward elements of forward contracts, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Other comprehensive income, before tax, change in value of forward elements of forward contracts	X duration, credit	IAS 1.91 b Disclosure, IAS 1.7 Disclosure	The amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income, before tax]
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	IAS 1.91 b Disclosure	The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, before tax, before reclassification adjustments. [Refer: Other comprehensive income]
Reclassification adjustments on change in value of foreign currency basis spreads, before tax	(X) duration, debit	IAS 1.92 Disclosure	The amount of reclassification adjustments related to change in value of foreign currency basis spreads, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Other comprehensive income, before tax, change in value of foreign currency basis spreads	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income, before tax]
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	IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclosure	The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9, before tax, before reclassification adjustments. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax	(X) duration, debit	IFRS 7.20 a (viii) Disclosure, IAS 1.92 Disclosure	The amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive income, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
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	IFRS 9.5.6.5 Disclosure	The amounts removed from equity and adjusted against the fair value of financial assets on reclassification out of the fair value through other comprehensive income measurement category, before tax. [Refer: Financial assets]
Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income	X duration, credit	IAS 1.7 Disclosure, IFRS 7.20 a (viii) Disclosure, IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, after reclassification adjustments, related to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
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 2023-01-01 IFRS 17.80 b Disclosure, Effective 2023-01-01 IFRS 17.90 Disclosure, Effective 2023-01-01 IAS 1.91 b Disclosure, IFRS 17.80 b Disclosure, IFRS 17.90 Disclosure, IAS 1.91 b Disclosure	The amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, before tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax	(X) duration, debit	Effective 2023-01-01 IFRS 17.B135 a Disclosure, Effective 2023-01-01 IFRS 17.91 a Disclosure, Effective 2023-01-01 IAS 1.92 Disclosure, IFRS 17.91 a Disclosure, IAS 1.92 Disclosure, IFRS 17.B135 a Disclosure	The amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
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 2023-01-01 IAS 1.7 Disclosure, Effective 2023-01-01 IAS 1.91 b Disclosure, Effective 2023-01-01 IFRS 17.90 Disclosure, IAS 1.7 Disclosure, IFRS 17.90 Disclosure, IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, after reclassification adjustments, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
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 2023-01-01 IAS 1.91 b Disclosure, Effective 2023-01-01 IFRS 17.90 Disclosure, Effective 2023-01-01 IFRS 17.82 Disclosure, IFRS 17.82 Disclosure, IAS 1.91 b Disclosure, IFRS 17.90 Disclosure	The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, before tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax	(X) duration, debit	Effective 2023-01-01 IFRS 17.91 a Disclosure, Effective 2023-01-01 IAS 1.92 Disclosure, Effective 2023-01-01 IFRS 17.82 Disclosure, Effective 2023-01-01 IFRS 17.B135 a Disclosure, IFRS 17.82 Disclosure, IFRS 17.B135 a Disclosure, IFRS 17.91 a Disclosure, IAS 1.92 Disclosure	The amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss	X duration, credit	Effective 2023-01-01 IAS 1.91 b Disclosure, Effective 2023-01-01 IAS 1.7 Disclosure, Effective 2023-01-01 IFRS 17.90 Disclosure, Effective 2023-01-01 IFRS 17.82 Disclosure, IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure	The amount of other comprehensive income, before tax, after reclassification adjustments, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
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 1.82A Disclosure	Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, before tax.
Total other comprehensive income that will be reclassified to profit or loss, before tax	X duration, credit	IAS 1.82A Common practice, IAS 1.IG6 Common practice	The amount of other comprehensive income that will be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]
Total other comprehensive income, before tax	X duration, credit	IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax. [Refer: Other comprehensive income]
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	IAS 1.90 Disclosure, IAS 12.81 ab Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income; Reserve of gains and losses from investments in equity instruments]
Income tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets included in other comprehensive income	(X) duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Revaluation surplus; Other comprehensive income]
Income tax relating to remeasurements of defined benefit plans included in other comprehensive income	(X) duration, debit	IAS 1.90 Disclosure, IAS 12.81 ab Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to remeasurements of defined benefit plans. [Refer: Other comprehensive income; Reserve of remeasurements of defined benefit plans; Defined benefit plans [member]]
Income tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income	(X) duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income; Reserve of exchange differences on translation]
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	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in the fair value of financial liabilities attributable to a change in the credit risk of those liabilities. [Refer: Credit risk [member]; Other comprehensive income]
Income tax relating to hedges of investments in equity instruments included in other comprehensive income	(X) duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income; Reserve of gains and losses on hedging instruments that hedge investments in equity instruments]
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 2023-01-01 IAS 1.90 Disclosure, Effective 2023-01-01 IAS 12.81 ab Disclosure, Effective 2023-01-01 IFRS 17.90 Disclosure, IFRS 17.90 Disclosure, IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Aggregated income tax relating to components of other comprehensive income that will not be reclassified to profit or loss	(X) duration, debit	IAS 1.91 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income that will not be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income]
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 1.91 Disclosure	The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract]
Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income	(X) duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on the translation of financial statements of foreign operations. [Refer: Other comprehensive income; Reserve of exchange differences on translation]
Income tax relating to available-for-sale financial assets included in other comprehensive income	(X) duration, debit	Expiry date 2023-01-01 IAS 12.81 ab Disclosure, Expiry date 2023-01-01 IAS 1.90 Disclosure, Expired 2023-01-01 IAS 1.90 Disclosure, Expired 2023-01-01 IAS 12.81 ab Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income]
Income tax relating to cash flow hedges included in other comprehensive income	(X) duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]
Income tax relating to hedges of net investments in foreign operations included in other comprehensive income	(X) duration, debit	IAS 1.90 Disclosure, IAS 12.81 ab Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments in foreign operations. [Refer: Other comprehensive income]
Income tax relating to change in value of time value of options included in other comprehensive income	(X) duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of time value of options. [Refer: Reserve of change in value of time value of options; Other comprehensive income]
Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income	(X) duration, debit	IAS 1.90 Disclosure, IAS 12.81 ab Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of forward elements of forward contracts. [Refer: Reserve of change in value of forward elements of forward contracts; Other comprehensive income]
Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income	(X) duration, debit	IAS 1.90 Disclosure, IAS 12.81 ab Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of foreign currency basis spreads. [Refer: Reserve of change in value of foreign currency basis spreads; Other comprehensive income]
Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income	(X) duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
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 2023-01-01 IAS 1.90 Disclosure, Effective 2023-01-01 IFRS 17.90 Disclosure, Effective 2023-01-01 IAS 12.81 ab Disclosure, IFRS 17.90 Disclosure, IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income	(X) duration, debit	Effective 2023-01-01 IAS 12.81 ab Disclosure, Effective 2023-01-01 IFRS 17.82 Disclosure, Effective 2023-01-01 IFRS 17.90 Disclosure, Effective 2023-01-01 IAS 1.90 Disclosure, IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Aggregated income tax relating to components of other comprehensive income that will be reclassified to profit or loss	(X) duration, debit	IAS 1.91 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income that will be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income]
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 1.91 Disclosure	The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]
Total other comprehensive income	X duration, credit	IAS 1.91 a Disclosure, IAS 1.106 d (ii) Disclosure, IFRS 12.B12 b (viii) Disclosure, IAS 1.81A b Disclosure	The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]
Total comprehensive income	X duration, credit	IFRS 12.B10 b Example, IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 12.B12 b (ix) Disclosure, IFRS 1.24 b Disclosure, IFRS 1.32 a (ii) Disclosure	The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.
Comprehensive income attributable to [abstract]
Comprehensive income, attributable to owners of parent	X duration, credit	IAS 1.81B b (ii) Disclosure, IAS 1.106 a Disclosure	The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]
Comprehensive income, attributable to non-controlling interests	X duration, credit	IAS 1.106 a Disclosure, IAS 1.81B b (i) Disclosure	The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]
[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 a Example	The cash inflow from sales of goods and rendering of services.
Receipts from royalties, fees, commissions and other revenue	X duration, debit	IAS 7.14 b Example	The cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue]
Receipts from contracts held for dealing or trading purposes	X duration, debit	IAS 7.14 g Example	The cash inflow from contracts held for dealing or trading purposes.
Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale	X duration, debit	IAS 7.14 Example	The cash inflow from rents and subsequent sales relating to assets initially held for rental to others and subsequently held for sale.
Other cash receipts from operating activities	X duration, debit	IAS 7.14 Example	The cash inflow from operating activities that the entity does not separately disclose in the same statement or note.
Receipts from premiums and claims, annuities and other policy benefits	X duration, debit	Expiry date 2023-01-01 IAS 7.14 e Example	The cash inflow from premiums and claims, annuities and other policy benefits.
Classes of cash payments from operating activities [abstract]
Payments to suppliers for goods and services	(X) duration, credit	IAS 7.14 c Example	The cash outflow to suppliers for goods and services.
Payments from contracts held for dealing or trading purpose	(X) duration, credit	IAS 7.14 g Example	The cash outflow for contracts held for dealing or trading purposes.
Payments to and on behalf of employees	(X) duration, credit	IAS 7.14 d Example	The cash outflow to, and on behalf of, employees.
Payments to manufacture or acquire assets held for rental to others and subsequently held for sale	(X) duration, credit	IAS 7.14 Example	The cash outflow to manufacture or acquire assets held for rental to others and subsequently held for sale.
Other cash payments from operating activities	(X) duration, credit	IAS 7.14 Example	The cash outflow for operating activities that the entity does not separately disclose in the same statement or note.
Payments for premiums and claims, annuities and other policy benefits	(X) duration, credit	Expiry date 2023-01-01 IAS 7.14 e Example	The cash outflow for premiums and claims, annuities and other policy benefits.
Net cash flows from (used in) operations	X duration	IAS 7.20 Example, IAS 7 - A Statement of cash flows for an entity other than a financial institution Example	The cash from (used in) the entity's operations.
Dividends paid	(X) duration, credit	IAS 7.31 Disclosure	The cash outflow for dividends paid by the entity, classified as operating activities.
Dividends received	X duration, debit	IAS 7.31 Disclosure	The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received]
Interest paid	(X) duration, credit	IAS 7.31 Disclosure	The cash outflow for interest paid, classified as operating activities.
Interest received	X duration, debit	IAS 7.31 Disclosure	The cash inflow from interest received, classified as operating activities.
Income taxes refund (paid)	(X) duration, credit	IAS 7.14 f Example, IAS 7.35 Disclosure	The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]
Other inflows (outflows) of cash	X duration, debit	IAS 7.14 Disclosure	Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note.
Net cash flows from (used in) operating activities	X duration	IAS 7.50 d Disclosure, IAS 7.10 Disclosure	The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]
Cash flows from (used in) investing activities [abstract]
Cash flows from losing control of subsidiaries or other businesses	X duration, debit	IAS 7.39 Disclosure	The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]
Cash flows used in obtaining control of subsidiaries or other businesses	(X) duration, credit	IAS 7.39 Disclosure	The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]
Other cash receipts from sales of equity or debt instruments of other entities	X duration, debit	IAS 7.16 d Example	The cash inflow from sales of equity or debt instruments of other entities (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities.
Other cash payments to acquire equity or debt instruments of other entities	(X) duration, credit	IAS 7.16 c Example	The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities.
Other cash receipts from sales of interests in joint ventures	X duration, debit	IAS 7.16 d Example	The cash inflow from sales of interests in joint ventures (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]]
Other cash payments to acquire interests in joint ventures	(X) duration, credit	IAS 7.16 c Example	The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]]
Proceeds from sales of property, plant and equipment	X duration, debit	IAS 7.16 b Example	The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]
Purchase of property, plant and equipment	(X) duration, credit	IAS 7.16 a Example	The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]
Proceeds from sales of intangible assets	X duration, debit	IAS 7.16 b Example	The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]
Purchase of intangible assets	(X) duration, credit	IAS 7.16 a Example	The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]
Proceeds from sales of other long-term assets	X duration, debit	IAS 7.16 b Example	The cash inflow from sales of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets]
Purchase of other long-term assets	(X) duration, credit	IAS 7.16 a Example	The cash outflow for the purchases of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets]
Proceeds from government grants	X duration, debit	IAS 20.28 Common practice	The cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants]
Cash advances and loans made to other parties	(X) duration, credit	IAS 7.16 e Example	The amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities.
Cash receipts from repayment of advances and loans made to other parties	X duration, debit	IAS 7.16 f Example	The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution), classified as investing activities.
Cash payments for futures contracts, forward contracts, option contracts and swap contracts	(X) duration, credit	IAS 7.16 g Example	The cash outflow for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the payments are classified as financing activities.
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts	X duration, debit	IAS 7.16 h Example	The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the receipts are classified as financing activities.
Dividends received	X duration, debit	IAS 7.31 Disclosure	The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received]
Interest paid	(X) duration, credit	IAS 7.31 Disclosure	The cash outflow for interest paid, classified as investing activities.
Interest received	X duration, debit	IAS 7.31 Disclosure	The cash inflow from interest received, classified as investing activities.
Income taxes refund (paid)	(X) duration, credit	IAS 7.35 Disclosure, IAS 7.14 f Example	The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]
Other inflows (outflows) of cash	X duration, debit	IAS 7.21 Disclosure	Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.
Net cash flows from (used in) investing activities	X duration, debit	IAS 7.50 d Disclosure, IAS 7.10 Disclosure	The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.
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 7.42B Disclosure, IAS 7.42A Disclosure	The cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]
Payments from changes in ownership interests in subsidiaries that do not result in loss of control	(X) duration, credit	IAS 7.42B Disclosure, IAS 7.42A Disclosure	The cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]
Proceeds from issuing shares	X duration, debit	IAS 7.17 a Example	The cash inflow from issuing shares.
Proceeds from issuing other equity instruments	X duration, debit	IAS 7.17 a Example	The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note.
Payments to acquire or redeem entity's shares	(X) duration, credit	IAS 7.17 b Example	The cash outflow to acquire or redeem entity's shares.
Payments of other equity instruments	(X) duration, credit	IAS 7.17 Common practice	The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.
Proceeds from borrowings	X duration, debit	IAS 7.17 c Example	The cash inflow from borrowings obtained. [Refer: Borrowings]
Repayments of borrowings	(X) duration, credit	IAS 7.17 d Example	The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]
Payments of lease liabilities	(X) duration, credit	IAS 7.17 e Example	The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]
Proceeds from government grants	X duration, debit	IAS 20.28 Common practice	The cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants]
Dividends paid	(X) duration, credit	IAS 7.31 Disclosure	The cash outflow for dividends paid by the entity, classified as financing activities.
Interest paid	(X) duration, credit	IAS 7.31 Disclosure	The cash outflow for interest paid, classified as financing activities.
Income taxes refund (paid)	(X) duration, credit	IAS 7.14 f Example, IAS 7.35 Disclosure	The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]
Other inflows (outflows) of cash	X duration, debit	IAS 7.21 Disclosure	Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note.
Net cash flows from (used in) financing activities	X duration, debit	IAS 7.50 d Disclosure, IAS 7.10 Disclosure	The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	X duration, debit	IAS 7.45 Disclosure	The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]
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 7.28 Disclosure, IAS 7.25 Disclosure	The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]
Net increase (decrease) in cash and cash equivalents after effect of exchange rate changes	X duration, debit	IAS 7.45 Disclosure	The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]
Cash and cash equivalents at beginning of period	X instant, debit	IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure, IAS 1.54 i Disclosure	The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
Cash and cash equivalents at end of period	X instant, debit	IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure, IAS 1.54 i Disclosure	The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
[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	IFRS 1.32 a (ii) Disclosure, IFRS 8.23 Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example, IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, Effective 2023-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 17.113 b Example	The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Adjustments to reconcile profit (loss) [abstract]
Adjustments for income tax expense	X duration, debit	IAS 7.35 Disclosure	Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for finance costs	X duration, debit	IAS 7.20 c Common practice	Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)]
Adjustments for decrease (increase) in inventories	X duration, debit	IAS 7.20 a Common practice	Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]
Adjustments for decrease (increase) in trade accounts receivable	X duration, debit	IAS 7.20 a Common practice	Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for decrease (increase) in other operating receivables	X duration, debit	IAS 7.20 a Common practice	Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for increase (decrease) in trade accounts payable	X duration, debit	IAS 7.20 a Common practice	Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for increase (decrease) in other operating payables	X duration, debit	IAS 7.20 a Common practice	Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for depreciation and amortisation expense	X duration, debit	IAS 7.20 b Common practice	Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)]
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss	X duration, debit	IAS 7.20 b Common practice	Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
Adjustments for provisions	X duration, debit	IAS 7.20 b Common practice	Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)]
Adjustments for unrealised foreign exchange losses (gains)	X duration, debit	IAS 7.20 b Common practice, IAS 7 - A Statement of cash flows for an entity other than a financial institution Example	Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for share-based payments	X duration, debit	IAS 7.20 b Common practice	Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for fair value losses (gains)	X duration, debit	IAS 7.20 b Common practice	Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for undistributed profits of associates	(X) duration, credit	IAS 7.20 b Common practice	Adjustments for undistributed profits of associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Profit (loss)]
Other adjustments for non-cash items	X duration, debit	IAS 7.20 b Common practice	Adjustments for non-cash items to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]
Adjustments for losses (gains) on disposal of non-current assets	X duration, debit	IAS 7.14 Common practice	Adjustments for losses (gains) on disposal of non-current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-current assets; Profit (loss)]
Other adjustments for which cash effects are investing or financing cash flow	X duration, debit	IAS 7.20 c Common practice	Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities for which cash effects are investing or financing cash flow, that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]
Other adjustments to reconcile profit (loss)	X duration, debit	IAS 7.20 Disclosure	Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)]
Total adjustments to reconcile profit (loss)	X duration, debit	IAS 7.20 Disclosure	Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Net cash flows from (used in) operations	X duration	IAS 7.20 Example, IAS 7 - A Statement of cash flows for an entity other than a financial institution Example	The cash from (used in) the entity's operations.
Dividends paid	(X) duration, credit	IAS 7.31 Disclosure	The cash outflow for dividends paid by the entity, classified as operating activities.
Dividends received	X duration, debit	IAS 7.31 Disclosure	The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received]
Interest paid	(X) duration, credit	IAS 7.31 Disclosure	The cash outflow for interest paid, classified as operating activities.
Interest received	X duration, debit	IAS 7.31 Disclosure	The cash inflow from interest received, classified as operating activities.
Income taxes refund (paid)	(X) duration, credit	IAS 7.14 f Example, IAS 7.35 Disclosure	The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]
Other inflows (outflows) of cash	X duration, debit	IAS 7.14 Disclosure	Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note.
Net cash flows from (used in) operating activities	X duration	IAS 7.50 d Disclosure, IAS 7.10 Disclosure	The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]
Cash flows from (used in) investing activities [abstract]
Cash flows from losing control of subsidiaries or other businesses	X duration, debit	IAS 7.39 Disclosure	The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]
Cash flows used in obtaining control of subsidiaries or other businesses	(X) duration, credit	IAS 7.39 Disclosure	The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]
Other cash receipts from sales of equity or debt instruments of other entities	X duration, debit	IAS 7.16 d Example	The cash inflow from sales of equity or debt instruments of other entities (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities.
Other cash payments to acquire equity or debt instruments of other entities	(X) duration, credit	IAS 7.16 c Example	The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities.
Other cash receipts from sales of interests in joint ventures	X duration, debit	IAS 7.16 d Example	The cash inflow from sales of interests in joint ventures (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]]
Other cash payments to acquire interests in joint ventures	(X) duration, credit	IAS 7.16 c Example	The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]]
Proceeds from sales of property, plant and equipment	X duration, debit	IAS 7.16 b Example	The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]
Purchase of property, plant and equipment	(X) duration, credit	IAS 7.16 a Example	The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]
Proceeds from sales of intangible assets	X duration, debit	IAS 7.16 b Example	The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]
Purchase of intangible assets	(X) duration, credit	IAS 7.16 a Example	The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]
Proceeds from sales of other long-term assets	X duration, debit	IAS 7.16 b Example	The cash inflow from sales of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets]
Purchase of other long-term assets	(X) duration, credit	IAS 7.16 a Example	The cash outflow for the purchases of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets]
Proceeds from government grants	X duration, debit	IAS 20.28 Common practice	The cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants]
Cash advances and loans made to other parties	(X) duration, credit	IAS 7.16 e Example	The amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities.
Cash receipts from repayment of advances and loans made to other parties	X duration, debit	IAS 7.16 f Example	The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution), classified as investing activities.
Cash payments for futures contracts, forward contracts, option contracts and swap contracts	(X) duration, credit	IAS 7.16 g Example	The cash outflow for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the payments are classified as financing activities.
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts	X duration, debit	IAS 7.16 h Example	The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the receipts are classified as financing activities.
Dividends received	X duration, debit	IAS 7.31 Disclosure	The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received]
Interest paid	(X) duration, credit	IAS 7.31 Disclosure	The cash outflow for interest paid, classified as investing activities.
Interest received	X duration, debit	IAS 7.31 Disclosure	The cash inflow from interest received, classified as investing activities.
Income taxes refund (paid)	(X) duration, credit	IAS 7.35 Disclosure, IAS 7.14 f Example	The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]
Other inflows (outflows) of cash	X duration, debit	IAS 7.21 Disclosure	Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.
Net cash flows from (used in) investing activities	X duration, debit	IAS 7.50 d Disclosure, IAS 7.10 Disclosure	The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.
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 7.42B Disclosure, IAS 7.42A Disclosure	The cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]
Payments from changes in ownership interests in subsidiaries that do not result in loss of control	(X) duration, credit	IAS 7.42B Disclosure, IAS 7.42A Disclosure	The cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]
Proceeds from issuing shares	X duration, debit	IAS 7.17 a Example	The cash inflow from issuing shares.
Proceeds from issuing other equity instruments	X duration, debit	IAS 7.17 a Example	The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note.
Payments to acquire or redeem entity's shares	(X) duration, credit	IAS 7.17 b Example	The cash outflow to acquire or redeem entity's shares.
Payments of other equity instruments	(X) duration, credit	IAS 7.17 Common practice	The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.
Proceeds from borrowings	X duration, debit	IAS 7.17 c Example	The cash inflow from borrowings obtained. [Refer: Borrowings]
Repayments of borrowings	(X) duration, credit	IAS 7.17 d Example	The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]
Payments of lease liabilities	(X) duration, credit	IAS 7.17 e Example	The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]
Proceeds from government grants	X duration, debit	IAS 20.28 Common practice	The cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants]
Dividends paid	(X) duration, credit	IAS 7.31 Disclosure	The cash outflow for dividends paid by the entity, classified as financing activities.
Interest paid	(X) duration, credit	IAS 7.31 Disclosure	The cash outflow for interest paid, classified as financing activities.
Income taxes refund (paid)	(X) duration, credit	IAS 7.14 f Example, IAS 7.35 Disclosure	The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]
Other inflows (outflows) of cash	X duration, debit	IAS 7.21 Disclosure	Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note.
Net cash flows from (used in) financing activities	X duration, debit	IAS 7.50 d Disclosure, IAS 7.10 Disclosure	The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	X duration, debit	IAS 7.45 Disclosure	The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]
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 7.28 Disclosure, IAS 7.25 Disclosure	The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]
Net increase (decrease) in cash and cash equivalents after effect of exchange rate changes	X duration, debit	IAS 7.45 Disclosure	The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]
Cash and cash equivalents at beginning of period	X instant, debit	IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure, IAS 1.54 i Disclosure	The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
Cash and cash equivalents at end of period	X instant, debit	IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure, IAS 1.54 i Disclosure	The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
[610000] Statement of changes in equity
Statement of changes in equity [abstract]
Statement of changes in equity [table]	table	IAS 1.106 Disclosure	Schedule disclosing information related to changes in equity.
Components of equity [axis]	axis	IAS 1.106 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Equity [member]	member [default]	IAS 1.106 Disclosure	This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the 'Components of equity' axis if no other member is used.
Equity attributable to owners of parent [member]	member	IAS 1.106 Disclosure	This member stands for equity attributable to the owners of the parent.
Issued capital [member]	member	IAS 1.106 Disclosure	This member stands for a component of equity representing issued capital.
Share premium [member]	member	IAS 1.106 Disclosure	This member stands for the amount received or receivable from issuance of the entity's shares in excess of nominal value.
Treasury shares [member]	member	IAS 1.106 Disclosure	This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group.
Other equity interest [member]	member	IAS 1.106 Disclosure	This member stands for equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.
Other reserves [member]	member	IAS 1.79 b Disclosure, IAS 1.106 Disclosure	This member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the 'Reserves within equity' axis if no other member is used. [Refer: Retained earnings]
Accumulated other comprehensive income [member]	member	IAS 1.108 Common practice	This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income]
Revaluation surplus [member]	member	IFRS 1.IG10 Disclosure, IAS 16.39 Disclosure, IAS 1.108 Example	This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]
Reserve of exchange differences on translation [member]	member	IAS 21.52 b Disclosure, IAS 1.108 Example	This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements recognised in other comprehensive income. [Refer: Other comprehensive income]
Reserve of cash flow hedges [member]	member	IFRS 9.6.5.11 Disclosure, IAS 1.108 Example	This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]	member	IAS 1.108 Example	This member stands for a component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income.
Reserve of change in value of time value of options [member]	member	IFRS 9.6.5.15 Disclosure, IAS 1.108 Example	This member stands for a component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value.
Reserve of change in value of forward elements of forward contracts [member]	member	IAS 1.108 Example, IFRS 9.6.5.16 Disclosure	This member stands for a component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element.
Reserve of change in value of foreign currency basis spreads [member]	member	IFRS 9.6.5.16 Disclosure, IAS 1.108 Example	This member stands for a component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]	member	IAS 1.108 Example	This member stands for a component of equity representing the accumulated gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
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 2023-01-01 IAS 1.108 Example, IAS 1.108 Example	This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
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 2023-01-01 IAS 1.108 Example, IAS 1.108 Example	This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]	member	Effective 2023-01-01 IAS 1.108 Example, IAS 1.108 Example	This member stands for a component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]	member	Expiry date 2023-01-01 IAS 1.108 Example, Expired 2023-01-01 IAS 1.108 Example	This member stands for a component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]
Reserve of remeasurements of defined benefit plans [member]	member	IAS 1.108 Example	This member stands for a component of equity resulting from remeasurements of defined benefit plans. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans]
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale [member]	member	IFRS 5.38 Disclosure, IFRS 5 - Example 12 Example	This member stands for a component of equity resulting from amounts that are recognised in other comprehensive income and accumulated in equity that relate to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other comprehensive income]
Reserve of gains and losses from investments in equity instruments [member]	member	IAS 1.108 Example	This member stands for a component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income.
Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]	member	IAS 1.108 Example	This member stands for a component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]
Reserve of share-based payments [member]	member	IAS 1.108 Example	This member stands for a component of equity resulting from share-based payments.
Reserve for catastrophe [member]	member	Expiry date 2023-01-01 IFRS 4.IG58 Disclosure, Expiry date 2023-01-01 IAS 1.108 Example	This member stands for a component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites or earthquake damage.
Reserve for equalisation [member]	member	Expiry date 2023-01-01 IAS 1.108 Example, Expiry date 2023-01-01 IFRS 4.IG58 Disclosure	This member stands for a component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract (for example, hail, credit, guarantee and fidelity insurance) using a formula based on experience over a number of years.
Reserve of discretionary participation features [member]	member	Expiry date 2023-01-01 IFRS 4.IG22 f Disclosure, Expiry date 2023-01-01 IFRS 4.34 b Disclosure, Expiry date 2023-01-01 IAS 1.108 Example	This member stands for a component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.
Retained earnings [member]	member	IAS 1.106 Disclosure, IAS 1.108 Example	This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit.
Non-controlling interests [member]	member	IAS 1.106 Disclosure	This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.
Classes of share capital [axis]	axis	IAS 1.79 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Share capital [member]	member [default]	IAS 1.79 a Disclosure	This member stands for share capital of the entity. It also represents the standard value for the 'Classes of share capital' axis if no other member is used.
Ordinary shares [member]	member	IAS 1.79 a Common practice, IAS 33.66 Disclosure	This member stands for equity instruments that are subordinate to all other classes of equity instruments. It also represents the standard value for the 'Classes of ordinary shares' axis if no other member is used.
Preference shares [member]	member	IAS 1.79 a Common practice	This member stands for equity instruments that are senior in some aspects to ordinary shares, but subordinate to debt instruments in terms of claim. [Refer: Ordinary shares [member]]
Retrospective application and retrospective restatement [axis]	axis	IAS 8.29 c (i) Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.106 b Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Currently stated [member]	member [default]	Effective 2023-01-01 IFRS 17.113 b Disclosure, IAS 1.20 d Common practice, IAS 8.29 c (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.49 b (i) Disclosure, IAS 8.28 f (i) Disclosure, IFRS 17.113 b Disclosure	This member stands for the information currently stated in the financial statements. It also represents the standard value for the 'Retrospective application and retrospective restatement' and 'Departure from requirement of IFRS' axes if no other member is used.
Previously stated [member]	member	IAS 8.49 b (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure	This member stands for the information previously stated in the financial statements (ie before retrospective application or retrospective restatement).
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]	member	IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.29 c (i) Disclosure	This member stands for the financial effect of changes in accounting policy and corrections of prior period errors.
Increase (decrease) due to changes in accounting policy [member]	member	IAS 8.29 c (i) Disclosure, IAS 8.28 f (i) Disclosure	This member stands for the financial effect of changes in accounting policy.
Increase (decrease) due to changes in accounting policy required by IFRSs [member]	member	IAS 8.28 f (i) Disclosure, IAS 8.28 g Disclosure	This member stands for the financial effect of changes in accounting policy required by IFRSs. [Refer: IFRSs [member]]
Increase (decrease) due to voluntary changes in accounting policy [member]	member	IAS 8.29 c (i) Disclosure, IAS 8.29 d Disclosure	This member stands for the financial effect of voluntary changes in accounting policy.
Increase (decrease) due to corrections of prior period errors [member]	member	IAS 8.49 c Disclosure, IAS 8.49 b (i) Disclosure	This member stands for the financial effect of corrections of prior period errors.
Cumulative effect at date of initial application [axis]	axis	IAS 1.106 Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Opening balance before adjustment, cumulative effect at date of initial application [member]	member [default]	IAS 1.106 Common practice	This member indicates the opening balance before the cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard. It also represents the standard value for the ‘Cumulative effect at date of initial application’ axis if no other member is used.
Increase (decrease) due to changes in accounting policy required by IFRSs, cumulative effect at date of initial application [member]	member	IAS 1.106 Common practice	This member stands for the financial effect of changes in accounting policy for cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard. [Refer: IFRSs [member]]
Opening balance after adjustment, cumulative effect at date of initial application [member]	member	IAS 1.106 Common practice	This member indicates the opening balance after the cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard.
Initially applied IFRSs [axis]	axis	IAS 8.28 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Initially applied IFRSs [member]	member [default]	IAS 8.28 Disclosure	This member stands for IFRSs that have been initially applied by the entity. It also represents the standard value for the 'Initially applied IFRSs' axis if no other member is used. [Refer: IFRSs [member]]
IFRS 15 [member]	member	IFRS 15.C8 a Disclosure	This member stands for IFRS 15 Revenue with Contracts with Customers.
IFRS 17 [member]	member	Expiry date 2025-01-01 IFRS 17.C1 Disclosure, Effective 2023-01-01 IFRS 17.C3 Common practice, IFRS 17.C3 Common practice	This member stands for IFRS 17 Insurance Contracts.
IFRS 9 [member]	member	Effective 2023-01-01 IFRS 9.7.2.40 Common practice, IFRS 9.7.2.15 Common practice, IFRS 9.7.2.13 Common practice, IFRS 9.7.2.7 Common practice, IFRS 9.7.2.12 Common practice, IFRS 9.7.2.33 Common practice, IFRS 9.7.2.46 Common practice, Effective 2023-01-01 IFRS 17.C28D Common practice, IFRS 9.7.2.40 Common practice, IFRS 17.C28D Common practice	This member stands for IFRS 9 Financial Instruments.
Statement of changes in equity [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Equity at beginning of period	X instant, credit	IAS 1.78 e Disclosure, IFRS 13.93 a Disclosure, IFRS 1.24 a Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 b Disclosure, IFRS 1.32 a (i) Disclosure	The amount of residual interest in the assets of the entity after deducting all its liabilities.
Changes in equity [abstract]
Comprehensive income [abstract]
Profit (loss)	X duration, credit	IFRS 1.32 a (ii) Disclosure, IFRS 8.23 Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example, IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, Effective 2023-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 17.113 b Example	The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Other comprehensive income	X duration, credit	IAS 1.91 a Disclosure, IAS 1.106 d (ii) Disclosure, IFRS 12.B12 b (viii) Disclosure, IAS 1.81A b Disclosure	The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]
Total comprehensive income	X duration, credit	IFRS 12.B10 b Example, IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 12.B12 b (ix) Disclosure, IFRS 1.24 b Disclosure, IFRS 1.32 a (ii) Disclosure	The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.
Issue of equity	X duration, credit	IAS 1.106 d (iii) Disclosure	The increase in equity through the issue of equity instruments.
Dividends recognised as distributions to owners	(X) duration, debit	IAS 1.107 Disclosure	The amount of dividends recognised as distributions to owners.
Increase through other contributions by owners, equity	X duration, credit	IAS 1.106 d (iii) Disclosure	The increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note.
Decrease through other distributions to owners, equity	(X) duration, debit	IAS 1.106 d (iii) Disclosure	The decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note.
Increase (decrease) through other changes, equity	X duration, credit	IAS 1.106 d Disclosure	The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity]
Increase (decrease) through treasury share transactions, equity	X duration, credit	IAS 1.106 d Disclosure	The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]
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	The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]]
Increase (decrease) through share-based payment transactions, equity	X duration, credit	IAS 1.106 d (iii) Disclosure	The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]
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	IFRS 9.6.5.11 d (i) Disclosure, IFRS 7.24E a Disclosure	The amount removed from reserve of cash flow hedges and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of cash flow hedges]
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	IFRS 9.6.5.15 b (i) Disclosure	The amount removed from reserve of change in value of time value of options and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of time value of options]
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	IFRS 9.6.5.16 Disclosure	The amount removed from reserve of change in value of forward elements of forward contracts and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of forward elements of forward contracts]
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	IFRS 9.6.5.16 Disclosure	The amount removed from reserve of change in value of foreign currency basis spreads and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of foreign currency basis spreads]
Total increase (decrease) in equity	X duration, credit	IAS 1.106 d Disclosure	The increase (decrease) in equity. [Refer: Equity]
Equity at end of period	X instant, credit	IAS 1.78 e Disclosure, IFRS 13.93 a Disclosure, IFRS 1.24 a Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 b Disclosure, IFRS 1.32 a (i) Disclosure	The amount of residual interest in the assets of the entity after deducting all its liabilities.
[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	The amount of assets held by retirement benefit plans. [Refer: Defined benefit plans [member]]
Description of basis of valuation of assets available for benefits	text	IAS 26.35 a (ii) Disclosure	The description of the basis of valuation of assets available for benefits in retirement benefit plans.
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	The explanation of the details of a single investment exceeding either 5% of the assets of a retirement benefit plan less its liabilities other than the actuarial present value of promised retirement benefits, or 5% of any class or type of security.
Explanation of details of any investment in employer	text	IAS 26.35 a (iv) Disclosure	The explanation of the details of any investment in the employer that a retirement benefit plan has.
Liabilities other than actuarial present value of promised retirement benefits	X instant, credit	IAS 26.35 a (v) Disclosure	The amount of liabilities other than the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial present value of promised retirement benefits]
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 a Disclosure	The amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits.
Changes in net assets available for benefits [abstract]
Employer contributions	X duration, credit	IAS 26.35 b (i) Disclosure	The amount of employer contributions to retirement benefit plans.
Employee contributions	X duration, credit	IAS 26.35 b (ii) Disclosure	The amount of employee contributions to retirement benefit plans.
Investment income	X duration, credit	IAS 1.85 Common practice, IAS 26.35 b (iii) Disclosure	The amount of investment income, such as interest and dividends.
Other income	X duration, credit	IAS 1.103 Example, IAS 1.102 Example, IAS 26.35 b (iv) Disclosure	The amount of operating income that the entity does not separately disclose in the same statement or note.
Benefits paid or payable	(X) duration, debit	IAS 26.35 b (v) Disclosure	The amount of benefits paid or payable for retirement benefit plans.
Administrative expenses	(X) duration, debit	IAS 26.35 b (vi) Disclosure, IAS 1.103 Example, IAS 1.99 Disclosure	The amount of expenses that the entity classifies as being administrative.
Other expense	(X) duration, debit	IAS 1.99 Disclosure, IAS 1.103 Example, IAS 26.35 b (vii) Disclosure	The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'function of expense' form for its analysis of expenses.
Tax income (expense)	(X) duration, debit	IAS 1.82 d Disclosure, IAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure, IFRS 8.23 h Disclosure, IFRS 12.B13 g Disclosure, IAS 26.35 b (viii) Disclosure, IAS 12.79 Disclosure	The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]
Profit (loss) on disposal of investments and changes in value of investments	X duration, credit	IAS 26.35 b (ix) Disclosure	The profit (loss) on disposal of investments and changes in the value of investments. [Refer: Profit (loss)]
Transfers from (to) other retirement benefit plans	X duration, credit	IAS 26.35 b (x) Disclosure	The increase (decrease) in net assets available for benefits resulting from transfers from (to) other retirement benefit plans. [Refer: Assets (liabilities) of benefit plan]
Total increase (decrease) in net assets available for benefits	X duration, credit	IAS 26.35 b Disclosure	The increase (decrease) in net assets available for benefits. Net assets available for benefits are assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits.
Net assets available for benefits at end of period	X instant, credit	IAS 26.35 a Disclosure	The amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits.
Description of funding policy	text	IAS 26.35 c Disclosure	The description of the policy for the transfer of assets to an entity (the fund) separate from the employer’s entity to meet future obligations for the payment of retirement benefits.
Actuarial present value of promised retirement benefits	X instant, credit	IAS 26.35 d Disclosure	The present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered.
Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefits	text	IAS 26.35 e Disclosure	The description of significant actuarial assumptions made and the method used to calculate the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial assumptions [member]; Actuarial present value of promised retirement benefits]
Description of retirement benefit plan	text	IAS 26.36 Disclosure	The description of a retirement benefit plan, either as part of the financial statements or in a separate report.
Names of employers and employee groups covered	text	IAS 26.36 a Disclosure	The names of employers and employee groups covered in retirement benefit plans.
Number of participants of retirement benefit plan receiving benefits	X.XX duration	IAS 26.36 b Disclosure	The number of participants in a retirement benefit plan receiving benefits.
Number of other participants of retirement benefit plan	X.XX duration	IAS 26.36 b Disclosure	The number of other participants in a retirement benefit plan.
Description of type of retirement benefit plan	text	IAS 26.36 c Disclosure	The description of the type of retirement benefit plans, ie defined contribution or defined benefit. [Refer: Defined benefit plans [member]]
Explanation of whether participants contribute to retirement benefit plan	text	IAS 26.36 d Disclosure	The explanation of whether participants contribute to retirement benefit plans.
Description of retirement benefits promised to participants	text	IAS 26.36 e Disclosure	The description of the retirement benefits promised to participants in retirement benefit plans.
Description of any retirement benefit plan termination terms	text	IAS 26.36 f Disclosure	The description of the termination terms of a retirement benefit plan.
Explanation of changes in description of retirement benefit plan	text	IAS 26.36 g Disclosure	The explanation of the changes in the description of the retirement benefit plan during the period covered by the report.
[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 a Example	The amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]
Buildings	X instant, debit	IAS 16.37 Common practice	The amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]
Total land and buildings	X instant, debit	IAS 16.37 b Example	The amount of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment]
Machinery	X instant, debit	IAS 16.37 c Example	The amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]
Vehicles [abstract]
Ships	X instant, debit	IAS 16.37 d Example	The amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity's operations. [Refer: Property, plant and equipment]
Aircraft	X instant, debit	IAS 16.37 e Example	The amount of property, plant and equipment representing aircraft used in the entity's operations.
Motor vehicles	X instant, debit	IAS 16.37 f Example	The amount of property, plant and equipment representing self-propelled ground vehicles used in the entity's operations. [Refer: Property, plant and equipment]
Total vehicles	X instant, debit	IAS 16.37 Common practice	The amount of property, plant and equipment representing vehicles used in the entity's operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment]
Fixtures and fittings	X instant, debit	IAS 16.37 g Example	The amount of fixtures and fittings, not permanently attached to real property, used in the entity's operations.
Office equipment	X instant, debit	IAS 16.37 h Example	The amount of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment]
Bearer plants	X instant, debit	IAS 16.37 i Example	The amount of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment]
Tangible exploration and evaluation assets	X instant, debit	IFRS 6.25 Disclosure	The amount of exploration and evaluation assets recognised as tangible assets in accordance with the entity's accounting policy. [Refer: Exploration and evaluation assets [member]]
Mining assets	X instant, debit	IAS 16.37 Common practice	The amount of assets related to mining activities of the entity.
Oil and gas assets	X instant, debit	IAS 16.37 Common practice	The amount of assets related to the exploration, evaluation, development or production of oil and gas.
Construction in progress	X instant, debit	IAS 16.37 Common practice	The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets]
Owner-occupied property measured using investment property fair value model	X instant, debit	Effective 2023-01-01 IAS 16.29B Disclosure, IAS 16.29B Disclosure	The amount of property, plant and equipment representing owner-occupied property measured using the investment property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment]
Other property, plant and equipment	X instant, debit	IAS 16.37 Common practice	The amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
Total property, plant and equipment	X instant, debit	IAS 16.73 e Disclosure, IAS 1.54 a Disclosure	The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets]
Intangible assets and goodwill [abstract]
Intangible assets other than goodwill [abstract]
Brand names	X instant, debit	IAS 38.119 a Example	The amount of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill]
Intangible exploration and evaluation assets	X instant, debit	IAS 38.119 Common practice, IFRS 6.25 Disclosure	The amount of exploration and evaluation assets recognised as intangible assets in accordance with the entity's accounting policy. [Refer: Exploration and evaluation assets [member]]
Mastheads and publishing titles	X instant, debit	IAS 38.119 b Example	The amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]
Computer software	X instant, debit	IAS 38.119 c Example	The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]
Licences and franchises	X instant, debit	IAS 38.119 d Example	The amount of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
Copyrights, patents and other industrial property rights, service and operating rights	X instant, debit	IAS 38.119 e Example	The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]
Recipes, formulae, models, designs and prototypes	X instant, debit	IAS 38.119 f Example	The amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]
Intangible assets under development	X instant, debit	IAS 38.119 g Example	The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]
Other intangible assets	X instant, debit	IAS 38.119 Common practice	The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
Total intangible assets other than goodwill	X instant, debit	IAS 1.54 c Disclosure, IAS 38.118 e Disclosure	The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]
Goodwill	X instant, debit	IAS 36.134 a Disclosure, IAS 36.135 a Disclosure, IAS 1.54 c Disclosure, IFRS 3.B67 d Disclosure	The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]
Total intangible assets and goodwill	X instant, debit	IAS 1.55 Common practice	The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]
Investment property [abstract]
Investment property completed	X instant, debit	IAS 1.112 c Common practice	The amount of investment property whose construction or development is complete. [Refer: Investment property]
Investment property under construction or development	X instant, debit	IAS 1.112 c Common practice	The amount of property that is being constructed or developed for future use as investment property. [Refer: Investment property]
Total investment property	X instant, debit	IAS 40.76 Disclosure, IAS 40.79 d Disclosure, IAS 1.54 b Disclosure	The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business.
Investments in subsidiaries, joint ventures and associates reported in separate financial statements [abstract]
Investments in subsidiaries reported in separate financial statements	X instant, debit	IAS 27.10 Disclosure	The amount of investments in subsidiaries in an entity's separate financial statements. [Refer: Subsidiaries [member]]
Investments in joint ventures reported in separate financial statements	X instant, debit	IAS 27.10 Disclosure	The amount of investments in joint ventures in an entity's separate financial statements. [Refer: Joint ventures [member]]
Investments in associates reported in separate financial statements	X instant, debit	IAS 27.10 Disclosure	The amount of investments in associates in an entity's separate financial statements. [Refer: Associates [member]]
Total investments in subsidiaries, joint ventures and associates reported in separate financial statements	X instant, debit	IAS 27.10 Disclosure	The amount of investments in subsidiaries, joint ventures and associates in an entity's separate financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries reported in separate financial statements]
Investments accounted for using equity method [abstract]
Investments in associates accounted for using equity method	X instant, debit	IAS 1.55 Common practice	The amount of investments in associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method]
Investments in joint ventures accounted for using equity method	X instant, debit	IAS 1.55 Common practice	The amount of investments in joint ventures accounted for using the equity method. [Refer: Joint ventures [member]; Investments accounted for using equity method]
Total investments accounted for using equity method	X instant, debit	IAS 1.54 e Disclosure, IFRS 8.24 a Disclosure, IFRS 12.B16 Disclosure	The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]
Trade and other non-current receivables [abstract]
Non-current trade receivables	X instant, debit	IAS 1.78 b Example	The amount of non-current trade receivables. [Refer: Trade receivables]
Non-current receivables due from related parties	X instant, debit	IAS 1.78 b Example	The amount of non-current receivables due from related parties. [Refer: Related parties [member]]
Non-current receivables due from associates	X instant, debit	IAS 1.78 b Common practice	The amount of non-current receivables due from associates. [Refer: Associates [member]]
Non-current receivables due from joint ventures	X instant, debit	IAS 1.78 b Common practice	The amount of non-current receivables due from joint ventures. [Refer: Joint ventures [member]]
Non-current prepayments and non-current accrued income other than non-current contract assets [abstract]
Non-current prepayments	X instant, debit	IAS 1.78 b Example	The amount of non-current prepayments. [Refer: Prepayments]
Non-current lease prepayments	X instant, debit	IAS 1.55 Common practice	The amount of non-current prepayments for leases. [Refer: Non-current prepayments]
Non-current accrued income other than non-current contract assets	X instant, debit	IAS 1.55 Common practice, IAS 1.78 Common practice	The amount of non-current accrued income other than non-current contract assets. [Refer: Accrued income other than contract assets]
Total non-current prepayments and non-current accrued income other than non-current contract assets	X instant, debit	IAS 1.78 Common practice, IAS 1.55 Common practice	The amount of non-current prepayments and non-current accrued income, other than non-current contract assets. [Refer: Prepayments; Accrued income other than contract assets]
Non-current receivables from taxes other than income tax	X instant, debit	IAS 1.78 b Common practice	The amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]
Non-current value added tax receivables	X instant, debit	IAS 1.78 b Common practice	The amount of non-current value added tax receivables. [Refer: Value added tax receivables]
Non-current receivables from sale of properties	X instant, debit	IAS 1.78 b Common practice	The amount of non-current receivables from sale of properties. [Refer: Receivables from sale of properties]
Non-current receivables from rental of properties	X instant, debit	IAS 1.78 b Common practice	The amount of non-current receivables from rental of properties. [Refer: Receivables from rental of properties]
Other non-current receivables	X instant, debit	IAS 1.78 b Example	The amount of non-current other receivables. [Refer: Other receivables]
Total trade and other non-current receivables	X instant, debit	IAS 1.54 h Disclosure, IAS 1.78 b Disclosure	The amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables]
Non-current prepayments and non-current accrued income including non-current contract assets [abstract]
Non-current prepayments	X instant, debit	IAS 1.78 b Example	The amount of non-current prepayments. [Refer: Prepayments]
Non-current lease prepayments	X instant, debit	IAS 1.55 Common practice	The amount of non-current prepayments for leases. [Refer: Non-current prepayments]
Non-current accrued income including non-current contract assets [abstract]
Non-current contract assets	X instant, debit	IFRS 15.105 Disclosure	The amount of non-current contract assets. [Refer: Contract assets]
Non-current accrued income other than non-current contract assets	X instant, debit	IAS 1.55 Common practice, IAS 1.78 Common practice	The amount of non-current accrued income other than non-current contract assets. [Refer: Accrued income other than contract assets]
Total non-current accrued income including non-current contract assets	X instant, debit	IAS 1.78 Common practice, IAS 1.55 Common practice	The amount of non-current accrued income including non-current contract assets. [Refer: Accrued income including contract assets]
Total non-current prepayments and non-current accrued income including non-current contract assets	X instant, debit	IAS 1.78 Common practice, IAS 1.55 Common practice	The amount of non-current prepayments and non-current accrued income including non-current contract assets. [Refer: Prepayments; Accrued income including contract assets]
Miscellaneous non-current assets [abstract]
Non-current net defined benefit asset	X instant, debit	IAS 1.55 Common practice	The amount of non-current net defined benefit asset. [Refer: Net defined benefit asset]
Non-current restricted cash and cash equivalents	X instant, debit	IAS 1.55 Common practice	The amount of non-current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
Non-current derivative financial assets	X instant, debit	IAS 1.55 Common practice	The amount of non-current derivative financial assets. [Refer: Derivative financial assets]
Non-current finance lease receivables	X instant, debit	IAS 1.55 Common practice	The amount of non-current finance lease receivables. [Refer: Finance lease receivables]
Non-current interest receivable	X instant, debit	IAS 1.112 c Common practice	The amount of non-current interest receivable. [Refer: Interest receivable]
Non-current programming assets	X instant, debit	IAS 1.55 Common practice	The amount of non-current programming assets. [Refer: Programming assets]
Non-current investments other than investments accounted for using equity method	X instant, debit	IAS 1.55 Common practice	The amount of non-current investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Non-current assets; Investments other than investments accounted for using equity method]
Long-term deposits	X instant, debit	IAS 1.55 Common practice	The amount of long-term deposits held by the entity.
Other non-current assets	X instant, debit	IAS 1.55 Common practice	The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets]
Trade and other current receivables [abstract]
Current trade receivables	X instant, debit	IAS 1.68 Example, IAS 1.78 b Example	The amount of current trade receivables. [Refer: Trade receivables]
Current receivables due from related parties	X instant, debit	IAS 1.78 b Example	The amount of current receivables due from related parties. [Refer: Related parties [member]]
Current receivables due from associates	X instant, debit	IAS 1.78 b Common practice	The amount of current receivables due from associates. [Refer: Associates [member]]
Current receivables due from joint ventures	X instant, debit	IAS 1.78 b Common practice	The amount of current receivables due from joint ventures. [Refer: Joint ventures [member]]
Current prepayments and current accrued income other than current contract assets [abstract]
Current prepayments [abstract]
Current advances to suppliers	X instant, debit	IAS 1.112 c Common practice	The amount of current advances made to suppliers before goods or services are received.
Current prepaid expenses	X instant, debit	IAS 1.112 c Common practice	The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised.
Total current prepayments	X instant, debit	IAS 1.78 b Example	The amount of current prepayments. [Refer: Prepayments]
Current accrued income other than current contract assets	X instant, debit	IAS 1.78 Common practice, IAS 1.55 Common practice	The amount of current accrued income other than current contract assets. [Refer: Accrued income other than contract assets]
Total current prepayments and current accrued income other than current contract assets	X instant, debit	IAS 1.78 Common practice, IAS 1.55 Common practice	The amount of current prepayments and current accrued income, other than current contract assets. [Refer: Prepayments; Accrued income other than contract assets]
Current receivables from taxes other than income tax	X instant, debit	IAS 1.78 b Common practice	The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]
Current value added tax receivables	X instant, debit	IAS 1.78 b Common practice	The amount of current value added tax receivables. [Refer: Value added tax receivables]
Current receivables from sale of properties	X instant, debit	IAS 1.78 b Common practice	The amount of current receivables from sale of properties. [Refer: Receivables from sale of properties]
Current receivables from rental of properties	X instant, debit	IAS 1.78 b Common practice	The amount of current receivables from rental of properties. [Refer: Receivables from rental of properties]
Other current receivables	X instant, debit	IAS 1.78 b Example	The amount of current other receivables. [Refer: Other receivables]
Total trade and other current receivables	X instant, debit	IAS 1.54 h Disclosure, IAS 1.78 b Disclosure	The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]
Current prepayments and current accrued income including current contract assets [abstract]
Current prepayments [abstract]
Current advances to suppliers	X instant, debit	IAS 1.112 c Common practice	The amount of current advances made to suppliers before goods or services are received.
Current prepaid expenses	X instant, debit	IAS 1.112 c Common practice	The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised.
Total current prepayments	X instant, debit	IAS 1.78 b Example	The amount of current prepayments. [Refer: Prepayments]
Current accrued income including current contract assets [abstract]
Current contract assets	X instant, debit	IFRS 15.105 Disclosure	The amount of current contract assets. [Refer: Contract assets]
Current accrued income other than current contract assets	X instant, debit	IAS 1.78 Common practice, IAS 1.55 Common practice	The amount of current accrued income other than current contract assets. [Refer: Accrued income other than contract assets]
Total current accrued income including current contract assets	X instant, debit	IAS 1.78 Common practice, IAS 1.55 Common practice	The amount of current accrued income including current contract assets. [Refer: Accrued income including contract assets]
Total current prepayments and current accrued income including current contract assets	X instant, debit	IAS 1.55 Common practice, IAS 1.78 Common practice	The amount of current prepayments and current accrued income including current contract assets. [Refer: Prepayments; Accrued income including contract assets]
Trade and other receivables [abstract]
Trade receivables	X instant, debit	IAS 1.78 b Example	The amount due from customers for goods and services sold.
Receivables due from related parties	X instant, debit	IAS 1.78 b Example	The amount of receivables due from related parties. [Refer: Related parties [member]]
Receivables due from associates	X instant, debit	IAS 1.78 b Common practice	The amount of receivables due from associates. [Refer: Associates [member]]
Receivables due from joint ventures	X instant, debit	IAS 1.78 b Common practice	The amount of receivables due from joint ventures. [Refer: Joint ventures [member]]
Prepayments and accrued income other than contract assets [abstract]
Prepayments	X instant, debit	IAS 1.78 b Example	Receivables that represent amounts paid for goods and services before they have been delivered.
Accrued income other than contract assets	X instant, debit	IAS 1.55 Common practice, IAS 1.78 Common practice	The amount of assets representing income that has been earned but is not yet a receivable, other than contract assets. [Refer: Contract assets]
Total prepayments and accrued income other than contract assets	X instant, debit	IAS 1.78 Common practice, IAS 1.55 Common practice	The amount of prepayments and accrued income, other than contract assets. [Refer: Prepayments; Accrued income other than contract assets]
Receivables from taxes other than income tax	X instant, debit	IAS 1.78 b Common practice	The amount of receivables from taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity.
Value added tax receivables	X instant, debit	IAS 1.78 b Common practice	The amount of receivables related to a value added tax.
Receivables from sale of properties	X instant, debit	IAS 1.78 b Common practice	The amount of receivables arising from the sale of properties. Property is land or a building - or part of a building - or both.
Receivables from rental of properties	X instant, debit	IAS 1.78 b Common practice	The amount of receivables arising from the rental of properties. Property is land or a building - or part of a building - or both.
Other receivables	X instant, debit	IAS 1.78 b Example	The amount receivable by the entity that it does not separately disclose in the same statement or note.
Total trade and other receivables	X instant, debit	IAS 1.54 h Disclosure, IAS 1.78 b Disclosure	The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]
Prepayments and accrued income including contract assets [abstract]
Prepayments	X instant, debit	IAS 1.78 b Example	Receivables that represent amounts paid for goods and services before they have been delivered.
Accrued income including contract assets [abstract]
Contract assets	X instant, debit	IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure	The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity’s future performance).
Accrued income other than contract assets	X instant, debit	IAS 1.55 Common practice, IAS 1.78 Common practice	The amount of assets representing income that has been earned but is not yet a receivable, other than contract assets. [Refer: Contract assets]
Total accrued income including contract assets	X instant, debit	IAS 1.78 Common practice, IAS 1.55 Common practice	The amount of assets representing income that has been earned but is not yet a receivable, including contract assets. [Refer: Contract assets]
Total prepayments and accrued income including contract assets	X instant, debit	IAS 1.78 Common practice, IAS 1.55 Common practice	The amount of prepayments and accrued income, including contract assets. [Refer: Prepayments; Accrued income including contract assets]
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 a Disclosure	The amount of non-current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]
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 2023-01-01 IFRS 7.8 a Disclosure, IFRS 7.8 a Disclosure	The amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]
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 2023-01-01 IFRS 7.8 a Disclosure, IFRS 7.8 a Disclosure	The amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]
Non-current financial assets at fair value through profit or loss, classified as held for trading	X instant, debit	IAS 1.55 Common practice, Expiry date 2023-01-01 IFRS 7.8 a Disclosure	The amount of non-current financial assets that are measured at fair value through profit or loss and that are classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]
Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value	X instant, debit	IFRS 7.8 a Disclosure	The amount of non-current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]
Total non-current financial assets at fair value through profit or loss	X instant, debit	IFRS 7.8 a Disclosure	The amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
Non-current financial assets available-for-sale	X instant, debit	Expiry date 2023-01-01 IFRS 7.8 d Disclosure, Expired 2023-01-01 IFRS 7.8 d Disclosure	The amount of non-current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Non-current financial assets]
Non-current held-to-maturity investments	X instant, debit	Expiry date 2023-01-01 IFRS 7.8 b Disclosure, Expired 2023-01-01 IFRS 7.8 b Disclosure	The amount of non-current held-to-maturity investments. [Refer: Held-to-maturity investments]
Non-current loans and receivables	X instant, debit	Expiry date 2023-01-01 IFRS 7.8 c Disclosure, Expired 2023-01-01 IFRS 7.8 c Disclosure	The amount of non-current loans and receivables. [Refer: Loans and receivables]
Non-current financial assets at fair value through other comprehensive income [abstract]
Non-current financial assets measured at fair value through other comprehensive income	X instant, debit	IFRS 7.8 h Disclosure	The amount of non-current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income]
Non-current investments in equity instruments designated at fair value through other comprehensive income	X instant, debit	IFRS 7.8 h Disclosure	The amount of non-current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]
Total non-current financial assets at fair value through other comprehensive income	X instant, debit	IFRS 7.8 h Disclosure	The amount of non-current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]
Non-current financial assets at amortised cost	X instant, debit	IFRS 7.8 f Disclosure	The amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
Total non-current financial assets	X instant, debit	IFRS 7.25 Disclosure	The amount of non-current financial assets. [Refer: Financial assets]
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 a Disclosure	The amount of current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]
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 2023-01-01 IFRS 7.8 a Disclosure, IFRS 7.8 a Disclosure	The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]
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 2023-01-01 IFRS 7.8 a Disclosure, IFRS 7.8 a Disclosure	The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]
Current financial assets at fair value through profit or loss, classified as held for trading	X instant, debit	IAS 1.55 Common practice, Expiry date 2023-01-01 IFRS 7.8 a Disclosure	The amount of current financial assets measured at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]
Current financial assets at fair value through profit or loss, mandatorily measured at fair value	X instant, debit	IFRS 7.8 a Disclosure	The amount of current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]
Total current financial assets at fair value through profit or loss	X instant, debit	IFRS 7.8 a Disclosure	The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
Current financial assets available-for-sale	X instant, debit	Expiry date 2023-01-01 IFRS 7.8 d Disclosure, Expired 2023-01-01 IFRS 7.8 d Disclosure	The amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial assets]
Current held-to-maturity investments	X instant, debit	Expiry date 2023-01-01 IFRS 7.8 b Disclosure, Expired 2023-01-01 IFRS 7.8 b Disclosure	The amount of current held-to-maturity investments. [Refer: Held-to-maturity investments]
Current loans and receivables	X instant, debit	Expiry date 2023-01-01 IFRS 7.8 c Disclosure, Expired 2023-01-01 IFRS 7.8 c Disclosure	The amount of current loans and receivables. [Refer: Loans and receivables]
Current financial assets at fair value through other comprehensive income [abstract]
Current financial assets measured at fair value through other comprehensive income	X instant, debit	IFRS 7.8 h Disclosure	The amount of current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income]
Current investments in equity instruments designated at fair value through other comprehensive income	X instant, debit	IFRS 7.8 h Disclosure	The amount of current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]
Total current financial assets at fair value through other comprehensive income	X instant, debit	IFRS 7.8 h Disclosure	The amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]
Current financial assets at amortised cost	X instant, debit	IFRS 7.8 f Disclosure	The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
Total current financial assets	X instant, debit	IFRS 7.25 Disclosure	The amount of current financial assets. [Refer: Financial assets]
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 a Disclosure	The amount of financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial assets at fair value through profit or loss]
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 2023-01-01 IFRS 7.8 a Disclosure, IFRS 7.8 a Disclosure	The amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities, as described in paragraph 3.3.5 of IFRS 9. [Refer: Financial assets at fair value through profit or loss]
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 2023-01-01 IFRS 7.8 a Disclosure, IFRS 7.8 a Disclosure	The amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments, as described in paragraph 33A of IAS 32. [Refer: Financial assets at fair value through profit or loss]
Financial assets at fair value through profit or loss, classified as held for trading	X instant, debit	Expiry date 2023-01-01 IFRS 7.8 a Disclosure, IAS 1.55 Common practice	The amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: At fair value [member]; Financial assets at fair value through profit or loss]
Financial assets at fair value through profit or loss, mandatorily measured at fair value	X instant, debit	IFRS 7.8 a Disclosure	The amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss]
Total financial assets at fair value through profit or loss	X instant, debit	IFRS 7.8 a Disclosure	The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets]
Financial assets available-for-sale	X instant, debit	Expiry date 2023-01-01 IFRS 7.8 d Disclosure, Expired 2023-01-01 IFRS 7.8 d Disclosure	The amount of non-derivative financial assets that are designated as available for sale or are not classified as (a) loans and receivables; (b) held-to-maturity investments; or (c) financial assets at fair value through profit or loss. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss; Held-to-maturity investments]
Held-to-maturity investments	X instant, debit	Expiry date 2023-01-01 IFRS 7.8 b Disclosure, Expired 2023-01-01 IFRS 7.8 b Disclosure	The amount of non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the positive intention and ability to hold to maturity other than: (a) those that the entity upon initial recognition designates as at fair value through profit or loss; (b) those that the entity designates as available for sale; and (c) those that meet the definition of loans and receivables. An entity shall not classify any financial assets as held to maturity if the entity has, during the current financial year or during the two preceding financial years, sold or reclassified more than an insignificant amount of held-to-maturity investments before maturity (more than insignificant in relation to the total amount of held-to-maturity investments) other than sales or reclassifications that: (i) are so close to maturity or the financial asset’s call date (for example, less than three months before maturity) that changes in the market rate of interest would not have a significant effect on the financial asset’s fair value; (ii) occur after the entity has collected substantially all of the financial asset’s original principal through scheduled payments or prepayments; or (iii) are attributable to an isolated event that is beyond the entity’s control, is non-recurring and could not have been reasonably anticipated by the entity. [Refer: Derivative financial assets; Held-to-maturity investments; Prepayments]
Loans and receivables	X instant, debit	Expiry date 2023-01-01 IFRS 7.8 c Disclosure, Expired 2023-01-01 IFRS 7.8 c Disclosure	The amount of non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than: (a) those that the entity intends to sell immediately or in the near term, which shall be classified as held for trading, and those that the entity, upon initial recognition, designates as at fair value through profit or loss; (b) those that the entity, upon initial recognition, designates as available for sale; or (c) those for which the holder may not recover substantially all of its initial investment, other than because of credit deterioration, which shall be classified as available for sale. An interest acquired in a pool of assets that are not loans or receivables (for example, an interest in a mutual fund or a similar fund) is not a loan or receivable. [Refer: Derivative financial assets]
Financial assets at fair value through other comprehensive income [abstract]
Financial assets measured at fair value through other comprehensive income	X instant, debit	IFRS 7.8 h Disclosure	The amount of financial assets that are measured at fair value through other comprehensive income. A financial asset shall be measured at fair value through other comprehensive income if both of the following conditions are met: (a) the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and (b) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. [Refer: At fair value [member]; Financial assets]
Investments in equity instruments designated at fair value through other comprehensive income	X instant, debit	IFRS 7.11A c Disclosure, IFRS 7.8 h Disclosure	The amount of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]
Total financial assets at fair value through other comprehensive income	X instant, debit	IFRS 7.8 h Disclosure	The amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income]
Financial assets at amortised cost	X instant, debit	IFRS 7.8 f Disclosure	The amount of financial assets at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and adjusted for any impairment. [Refer: Financial assets]
Total financial assets	X instant, debit	IFRS 7.35H Disclosure, IFRS 7.35M Disclosure, IFRS 7.35I Disclosure, IFRS 7.25 Disclosure, IFRS 7.35N Example	The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]
Classes of current inventories [abstract]
Current raw materials and current production supplies [abstract]
Current raw materials	X instant, debit	IAS 2.37 Common practice, IAS 1.78 c Example	A classification of current inventory representing the amount of assets to be consumed in the production process or in the rendering of services. [Refer: Inventories]
Current production supplies	X instant, debit	IAS 1.78 c Example, IAS 2.37 Common practice	A classification of current inventory representing the amount of supplies to be used for the production process. [Refer: Inventories]
Total current raw materials and current production supplies	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials]
Current merchandise	X instant, debit	IAS 1.78 c Example, IAS 2.37 Common practice	A classification of current inventory representing the amount of goods acquired for resale. [Refer: Inventories]
Current food and beverage	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of food and beverage. [Refer: Inventories]
Current agricultural produce	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of harvested produce of the entity's biological assets. [Refer: Biological assets; Inventories]
Current work in progress	X instant, debit	IAS 2.37 Common practice, IAS 1.78 c Example	A classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Current finished goods; Inventories]
Current finished goods	X instant, debit	IAS 1.78 c Example, IAS 2.37 Common practice	A classification of current inventory representing the amount of goods that have completed the production process and are held for sale in the ordinary course of business. [Refer: Inventories]
Current packaging and storage materials	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories]
Current spare parts	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of interchangeable parts that are kept in an inventory and are used for the repair or replacement of failed parts. [Refer: Inventories]
Current fuel	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of fuel. [Refer: Inventories]
Property intended for sale in ordinary course of business	X instant, debit	IAS 1.55 Common practice	The amount of property intended for sale in the ordinary course of business of the entity. Property is land or a building - or part of a building - or both.
Current inventories in transit	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]
Other current inventories	X instant, debit	IAS 2.37 Common practice	The amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories]
Total current inventories	X instant, debit	IAS 1.68 Example, IAS 2.36 b Disclosure, IAS 1.54 g Disclosure	The amount of current inventories. [Refer: Inventories]
Classes of current inventories, alternative [abstract]
Current inventories held for sale	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories]
Current work in progress	X instant, debit	IAS 2.37 Common practice, IAS 1.78 c Example	A classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Current finished goods; Inventories]
Current materials and supplies to be consumed in production process or rendering services	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories]
Total current inventories	X instant, debit	IAS 1.68 Example, IAS 2.36 b Disclosure, IAS 1.54 g Disclosure	The amount of current inventories. [Refer: Inventories]
Non-current inventories arising from extractive activities [abstract]
Non-current ore stockpiles	X instant, debit	IAS 2.37 Common practice	A classification of non-current inventory representing the amount of ore stockpiles. [Refer: Inventories]
Current inventories arising from extractive activities [abstract]
Current ore stockpiles	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories]
Current crude oil	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories]
Current petroleum and petrochemical products	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas]
Current natural gas	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories]
Cash and cash equivalents [abstract]
Cash [abstract]
Cash on hand	X instant, debit	IAS 7.45 Common practice	The amount of cash held by the entity. This does not include demand deposits.
Balances with banks	X instant, debit	IAS 7.45 Common practice	The amount of cash balances held at banks.
Total cash	X instant, debit	IAS 7.45 Common practice	The amount of cash on hand and demand deposits. [Refer: Cash on hand]
Cash equivalents [abstract]
Short-term deposits, classified as cash equivalents	X instant, debit	IAS 7.45 Common practice	A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]
Short-term investments, classified as cash equivalents	X instant, debit	IAS 7.45 Common practice	A classification of cash equivalents representing short-term investments. [Refer: Cash equivalents]
Other banking arrangements, classified as cash equivalents	X instant, debit	IAS 7.45 Common practice	A classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the same statement or note. [Refer: Cash equivalents]
Total cash equivalents	X instant, debit	IAS 7.45 Common practice	The amount of short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.
Other cash and cash equivalents	X instant, debit	IAS 7.45 Common practice	The amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]
Total cash and cash equivalents	X instant, debit	IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure, IAS 1.54 i Disclosure	The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
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 5.38 Disclosure	The amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]]
Non-current assets or disposal groups classified as held for distribution to owners	X instant, debit	IFRS 5.5A Disclosure, IFRS 5.38 Disclosure	The amount of non-current assets or disposal groups classified as held for distribution to owners. [Refer: Non-current assets]
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 j Disclosure	The amount of non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Non-current assets or disposal groups classified as held for distribution to owners; Non-current assets or disposal groups classified as held for sale]
Miscellaneous current assets [abstract]
Current net defined benefit asset	X instant, debit	IAS 1.55 Common practice	The amount of current net defined benefit asset. [Refer: Net defined benefit asset]
Current restricted cash and cash equivalents	X instant, debit	IAS 1.55 Common practice	The amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
Current derivative financial assets	X instant, debit	IAS 1.55 Common practice	The amount of current derivative financial assets. [Refer: Derivative financial assets]
Current finance lease receivables	X instant, debit	IAS 1.55 Common practice	The amount of current finance lease receivables. [Refer: Finance lease receivables]
Current interest receivable	X instant, debit	IAS 1.112 c Common practice	The amount of current interest receivable. [Refer: Interest receivable]
Current programming assets	X instant, debit	IAS 1.55 Common practice	The amount of current programming assets. [Refer: Programming assets]
Current investments	X instant, debit	IAS 1.55 Common practice	The amount of current investments.
Short-term deposits, not classified as cash equivalents	X instant, debit	IAS 1.55 Common practice	The amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents]
Current prepayments and other current assets	X instant, debit	IAS 1.55 Common practice	The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]
Other current assets	X instant, debit	IAS 1.55 Common practice	The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets]
Miscellaneous assets [abstract]
Net defined benefit asset	X instant, debit	IAS 1.55 Common practice	The amount of surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]]
Restricted cash and cash equivalents	X instant, debit	IAS 1.55 Common practice	The amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents]
Derivative financial assets	X instant, debit	IAS 1.55 Common practice	The amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]
Derivative financial assets held for trading	X instant, debit	IAS 1.55 Common practice	The amount of derivative financial assets held for trading. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss, classified as held for trading]
Derivative financial assets held for hedging	X instant, debit	IAS 1.55 Common practice	The amount of derivative financial assets held for hedging. [Refer: Derivative financial assets]
Finance lease receivables	X instant, debit	IAS 1.55 Common practice	The amount of receivables related to finance leases.
Interest receivable	X instant, debit	IAS 1.112 c Common practice	The amount of interest recognised as a receivable.
Programming assets	X instant, debit	IAS 1.55 Common practice	The amount of assets relating to programming. [Refer: Assets]
Investments other than investments accounted for using equity method	X instant, debit	IAS 1.55 Common practice	The amount of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
Equity instruments held	X instant, debit	IAS 1.55 Common practice	The amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity after deducting all of its liabilities.
Debt instruments held [abstract]
Bank debt instruments held	X instant, debit	IAS 1.112 c Common practice	The amount of debt instruments held by the entity that were issued by a bank. [Refer: Debt instruments held]
Corporate debt instruments held	X instant, debit	IAS 1.112 c Common practice	The amount of debt instruments held by the entity that were issued by a corporate entity. [Refer: Debt instruments held]
Government debt instruments held	X instant, debit	IAS 1.112 c Common practice	The amount of debt instruments held by the entity that were issued by a government. [Refer: Debt instruments held; Government [member]]
Asset-backed debt instruments held	X instant, debit	IAS 1.112 c Common practice	The amount of debt instruments held that are backed by underlying assets. [Refer: Debt instruments held]
Other debt instruments held	X instant, debit	IAS 1.112 c Common practice	The amount of debt instruments held by the entity that it does not separately disclose in the same statement or note. [Refer: Debt instruments held]
Total debt instruments held	X instant, debit	IAS 1.55 Common practice	The amount of instruments representing indebtedness held by the entity.
Loans and advances to banks	X instant, debit	IAS 1.55 Common practice	The amount of loans and advances the entity has made to banks.
Loans and advances to customers	X instant, debit	IAS 1.55 Common practice	The amount of loans and advances the entity has made to customers.
Loans to corporate entities	X instant, debit	IAS 1.112 c Common practice	The amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]]
Loans to consumers	X instant, debit	IAS 1.112 c Common practice	The amount of consumer loans made by the entity. [Refer: Loans to consumers [member]]
Loans to government	X instant, debit	IAS 1.55 Common practice	The amount of loans to government made by the entity.
Cash and bank balances at central banks	X instant, debit	IAS 1.55 Common practice	The amount of cash and bank balances held at central banks.
Mandatory reserve deposits at central banks	X instant, debit	IAS 1.112 c Common practice	The amount of reserve that is kept in deposit at a central bank to fulfil regulatory reserve requirements.
Bank balances at central banks other than mandatory reserve deposits	X instant, debit	IAS 1.112 c Common practice	The amount of bank balances held at central banks other than mandatory reserve deposits. [Refer: Mandatory reserve deposits at central banks]
Bank acceptance assets	X instant, debit	IAS 1.55 Common practice	The amount of bank acceptances recognised as assets.
Reverse repurchase agreements and cash collateral on securities borrowed	X instant, debit	IAS 1.55 Common practice	The amount of instruments purchased for resale in reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Repurchase agreements and cash collateral on securities lent]
Investments for risk of policyholders	X instant, debit	IAS 1.55 Common practice	The amount of investments against insurance liabilities where all risk is borne by the policyholders.
Items in course of collection from other banks	X instant, debit	IAS 1.55 Common practice	The amount of items that have been transmitted from other banks but not yet been received and processed by the entity.
Other assets	X instant, debit	IAS 1.55 Common practice	The amount of assets that the entity does not separately disclose in the same statement or note.
Classes of other provisions [abstract]
Warranty provision [abstract]
Non-current warranty provision	X instant, credit	IAS 37.87 Example, IAS 37 - Example 1 Warranties Example	The amount of non-current provision for warranties. [Refer: Warranty provision]
Current warranty provision	X instant, credit	IAS 37.87 Example, IAS 37 - Example 1 Warranties Example	The amount of current provision for warranties. [Refer: Warranty provision]
Total warranty provision	X instant, credit	IAS 37 - Example 1 Warranties Example, IAS 37.87 Example	The amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions]
Restructuring provision [abstract]
Non-current restructuring provision	X instant, credit	IAS 37.70 Example	The amount of non-current provision for restructuring. [Refer: Restructuring provision]
Current restructuring provision	X instant, credit	IAS 37.70 Example	The amount of current provision for restructuring. [Refer: Restructuring provision]
Total restructuring provision	X instant, credit	IAS 37.70 Example	The amount of provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Other provisions]
Legal proceedings provision [abstract]
Non-current legal proceedings provision	X instant, credit	IAS 37.87 Example, IAS 37 - Example 10 A court case Example	The amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision]
Current legal proceedings provision	X instant, credit	IAS 37.87 Example, IAS 37 - Example 10 A court case Example	The amount of current provision for legal proceedings. [Refer: Legal proceedings provision]
Total legal proceedings provision	X instant, credit	IAS 37.87 Example, IAS 37 - Example 10 A court case Example	The amount of provision for legal proceedings. [Refer: Other provisions]
Refunds provision [abstract]
Non-current refunds provision	X instant, credit	IAS 37 - Example 4 Refunds policy Example, IAS 37.87 Example	The amount of non-current provision for refunds. [Refer: Refunds provision]
Current refunds provision	X instant, credit	IAS 37.87 Example, IAS 37 - Example 4 Refunds policy Example	The amount of current provision for refunds. [Refer: Refunds provision]
Total refunds provision	X instant, credit	IAS 37 - Example 4 Refunds policy Example, IAS 37.87 Example	The amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions]
Onerous contracts provision [abstract]
Non-current onerous contracts provision	X instant, credit	IAS 37.66 Example	The amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision]
Current onerous contracts provision	X instant, credit	IAS 37.66 Example	The amount of current provision for onerous contracts. [Refer: Onerous contracts provision]
Total onerous contracts provision	X instant, credit	IAS 37.66 Example	The amount of provision for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Other provisions]
Provision for decommissioning, restoration and rehabilitation costs [abstract]
Non-current provision for decommissioning, restoration and rehabilitation costs	X instant, credit	IAS 37 - D Examples: disclosures Example, IAS 37.87 Example	The amount of non-current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]
Current provision for decommissioning, restoration and rehabilitation costs	X instant, credit	IAS 37.87 Example, IAS 37 - D Examples: disclosures Example	The amount of current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]
Total provision for decommissioning, restoration and rehabilitation costs	X instant, credit	IAS 37 - D Examples: disclosures Example, IAS 37.87 Example	The amount of provision for costs related to decommissioning, restoration and rehabilitation. [Refer: Other provisions]
Miscellaneous other provisions [abstract]
Non-current miscellaneous other provisions	X instant, credit	IAS 1.78 d Common practice	The amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions]
Current miscellaneous other provisions	X instant, credit	IAS 1.78 d Common practice	The amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions]
Total miscellaneous other provisions	X instant, credit	IAS 1.78 d Common practice	The amount of miscellaneous other provisions. [Refer: Other provisions]
Other provisions [abstract]
Other non-current provisions	X instant, credit	IAS 1.78 d Disclosure	The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]
Other current provisions	X instant, credit	IAS 1.78 d Disclosure	The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]
Total other provisions	X instant, credit	IAS 37.84 a Disclosure, IAS 1.78 d Disclosure	The amount of provisions other than provisions for employee benefits. [Refer: Provisions]
Borrowings [abstract]
Non-current portion of non-current borrowings	X instant, credit	IAS 1.55 Common practice	The non-current portion of non-current borrowings. [Refer: Borrowings]
Current borrowings and current portion of non-current borrowings [abstract]
Current borrowings	X instant, credit	IAS 1.55 Common practice	The amount of current borrowings. [Refer: Borrowings]
Current portion of non-current borrowings	X instant, credit	IAS 1.55 Common practice	The current portion of non-current borrowings. [Refer: Borrowings]
Total current borrowings and current portion of non-current borrowings	X instant, credit	IAS 1.55 Common practice	The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]
Total borrowings	X instant, credit	IAS 1.55 Common practice	The amount of outstanding funds that the entity is obligated to repay.
Non-current portion of non-current borrowings, by type [abstract]
Non-current portion of non-current loans received	X instant, credit	IAS 1.112 c Common practice	The non-current portion of non-current loans received. [Refer: Loans received]
Non-current portion of non-current secured bank loans received	X instant, credit	IAS 1.112 c Common practice	The non-current portion of non-current secured bank loans received. [Refer: Secured bank loans received]
Non-current portion of non-current unsecured bank loans received	X instant, credit	IAS 1.112 c Common practice	The non-current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]
Non-current portion of non-current bonds issued	X instant, credit	IAS 1.112 c Common practice	The non-current portion of non-current bonds issued. [Refer: Bonds issued]
Non-current portion of non-current notes and debentures issued	X instant, credit	IAS 1.112 c Common practice	The non-current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]
Non-current portion of non-current commercial papers issued	X instant, credit	IAS 1.112 c Common practice	The non-current portion of non-current commercial paper issued. [Refer: Commercial papers issued]
Non-current portion of other non-current borrowings	X instant, credit	IAS 1.112 c Common practice	The non-current portion of non-current other borrowings. [Refer: Other borrowings]
Total non-current portion of non-current borrowings	X instant, credit	IAS 1.55 Common practice	The non-current portion of non-current borrowings. [Refer: Borrowings]
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 c Common practice	The amount of current loans received and the current portion of non-current loans received. [Refer: Loans received]
Current secured bank loans received and current portion of non-current secured bank loans received	X instant, credit	IAS 1.112 c Common practice	The amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer: Secured bank loans received]
Current unsecured bank loans received and current portion of non-current unsecured bank loans received	X instant, credit	IAS 1.112 c Common practice	The amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]
Current bonds issued and current portion of non-current bonds issued	X instant, credit	IAS 1.112 c Common practice	The amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued]
Current notes and debentures issued and current portion of non-current notes and debentures issued	X instant, credit	IAS 1.112 c Common practice	The amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]
Current commercial papers issued and current portion of non-current commercial papers issued	X instant, credit	IAS 1.112 c Common practice	The amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued]
Other current borrowings and current portion of other non-current borrowings	X instant, credit	IAS 1.112 c Common practice	The amount of current other borrowings and the current portion of non-current other borrowings. [Refer: Other borrowings]
Total current borrowings and current portion of non-current borrowings	X instant, credit	IAS 1.55 Common practice	The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]
Borrowings, by type [abstract]
Loans received	X instant, credit	IAS 1.112 c Common practice	The amount of loans received.
Secured bank loans received	X instant, credit	IAS 1.112 c Common practice	The amount of loans received from banks that have been secured by collateral. [Refer: Loans received]
Unsecured bank loans received	X instant, credit	IAS 1.112 c Common practice	The amount of loans received from banks that have not been secured by collateral. [Refer: Loans received]
Bonds issued	X instant, credit	IAS 1.112 c Common practice	The amount of bonds issued by the entity.
Notes and debentures issued	X instant, credit	IAS 1.112 c Common practice	The amount of notes and debentures issued by the entity.
Commercial papers issued	X instant, credit	IAS 1.112 c Common practice	The amount of commercial paper issued by the entity.
Other borrowings	X instant, credit	IAS 1.112 c Common practice	The amount of borrowings that the entity does not separately disclose in the same statement or note. [Refer: Borrowings]
Total borrowings	X instant, credit	IAS 1.55 Common practice	The amount of outstanding funds that the entity is obligated to repay.
Trade and other non-current payables [abstract]
Non-current trade payables	X instant, credit	IAS 1.78 Common practice	The non-current amount of payment due to suppliers for goods and services used in the entity's business. [Refer: Trade payables]
Non-current payables for purchase of energy	X instant, credit	IAS 1.78 Common practice	The amount of non-current payables for the purchase of energy. [Refer: Payables for purchase of energy]
Non-current payables to related parties	X instant, credit	IAS 1.78 Common practice	The amount of non-current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]
Non-current payables for purchase of non-current assets	X instant, credit	IAS 1.78 Common practice	The amount of non-current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]
Non-current accruals and non-current deferred income including non-current contract liabilities [abstract]
Non-current deferred income including non-current contract liabilities [abstract]
Non-current contract liabilities [abstract]
Non-current advances received, representing non-current contract liabilities for performance obligations satisfied at point in time	X instant, credit	IAS 1.78 Common practice, IAS 1.55 Common practice	The amount of non-current advances received representing non-current contract liabilities for performance obligations satisfied at a point in time. [Refer: Advances received, representing contract liabilities for performance obligations satisfied at point in time]
Non-current contract liabilities for performance obligations satisfied over time	X instant, credit	IAS 1.78 Common practice, IAS 1.55 Common practice	The amount of non-current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for performance obligations satisfied over time]
Total non-current contract liabilities	X instant, credit	IFRS 15.105 Disclosure	The amount of non-current contract liabilities. [Refer: Contract liabilities]
Non-current deferred income other than non-current contract liabilities	X instant, credit	IAS 1.78 Common practice, IAS 1.55 Common practice	The amount of non-current deferred income other than non-current contract liabilities. [Refer: Deferred income other than contract liabilities]
Rent deferred income classified as non-current	X instant, credit	IAS 1.78 Common practice	The amount of rent deferred income classified as non-current. [Refer: Rent deferred income]
Non-current government grants	X instant, credit	IAS 1.55 Common practice	The amount of non-current government grants recognised on the statement of financial position as deferred income. [Refer: Government [member]; Government grants]
Total non-current deferred income including non-current contract liabilities	X instant, credit	IAS 1.55 Common practice, IAS 1.78 Common practice	The amount of non-current deferred income including non-current contract liabilities. [Refer: Deferred income including contract liabilities]
Accruals classified as non-current	X instant, credit	IAS 1.78 Common practice	The amount of accruals classified as non-current. [Refer: Accruals]
Total non-current accruals and non-current deferred income including non-current contract liabilities	X instant, credit	IAS 1.78 Common practice, IAS 1.55 Common practice	The amount of non-current accruals and non-current deferred income including non-current contract liabilities. [Refer: Accruals; Deferred income including contract liabilities]
Non-current payables on social security and taxes other than income tax	X instant, credit	IAS 1.78 Common practice	The amount of non-current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax]
Non-current value added tax payables	X instant, credit	IAS 1.78 Common practice	The amount of non-current value added tax payables. [Refer: Value added tax payables]
Non-current excise tax payables	X instant, credit	IAS 1.78 Common practice	The amount of non-current excise tax payables. [Refer: Excise tax payables]
Non-current retention payables	X instant, credit	IAS 1.78 Common practice	The amount of non-current retention payables. [Refer: Retention payables]
Other non-current payables	X instant, credit	IAS 1.55 Common practice	The amount of non-current payables that the entity does not separately disclose in the same statement or note.
Total trade and other non-current payables	X instant, credit	IAS 1.54 k Disclosure	The amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables]
Trade and other current payables [abstract]
Current trade payables	X instant, credit	IAS 1.78 Common practice, IAS 1.70 Example	The current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities; Trade payables]
Current payables for purchase of energy	X instant, credit	IAS 1.78 Common practice	The amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy]
Current payables to related parties	X instant, credit	IAS 1.78 Common practice	The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]
Current payables for purchase of non-current assets	X instant, credit	IAS 1.78 Common practice	The amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]
Current accruals and current deferred income including current contract liabilities [abstract]
Current deferred income including current contract liabilities [abstract]
Current contract liabilities [abstract]
Current advances received, representing current contract liabilities for performance obligations satisfied at point in time	X instant, credit	IAS 1.55 Common practice, IAS 1.78 Common practice	The amount of current advances received representing current contract liabilities for performance obligations satisfied at a point in time. [Refer: Advances received, representing contract liabilities for performance obligations satisfied at point in time]
Current contract liabilities for performance obligations satisfied over time	X instant, credit	IAS 1.78 Common practice, IAS 1.55 Common practice	The amount of current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for performance obligations satisfied over time]
Total current contract liabilities	X instant, credit	IFRS 15.105 Disclosure	The amount of current contract liabilities. [Refer: Contract liabilities]
Current deferred income other than current contract liabilities	X instant, credit	IAS 1.55 Common practice, IAS 1.78 Common practice	The amount of current deferred income other than current contract liabilities. [Refer: Deferred income other than contract liabilities]
Rent deferred income classified as current	X instant, credit	IAS 1.78 Common practice	The amount of rent deferred income classified as current. [Refer: Rent deferred income]
Current government grants	X instant, credit	IAS 1.55 Common practice	The amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Government grants]
Total current deferred income including current contract liabilities	X instant, credit	IAS 1.55 Common practice, IAS 1.78 Common practice	The amount of current deferred income including current contract liabilities. [Refer: Deferred income including contract liabilities]
Accruals classified as current	X instant, credit	IAS 1.78 Common practice	The amount of accruals classified as current. [Refer: Accruals]
Short-term employee benefits accruals	X instant, credit	IAS 1.78 Common practice	The amount of accruals for employee benefits (other than termination benefits) that are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services. [Refer: Accruals classified as current]
Total current accruals and current deferred income including current contract liabilities	X instant, credit	IAS 1.55 Common practice, IAS 1.78 Common practice	The amount of current accruals and current deferred income including current contract liabilities. [Refer: Accruals; Deferred income including contract liabilities]
Current payables on social security and taxes other than income tax	X instant, credit	IAS 1.78 Common practice	The amount of current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax]
Current value added tax payables	X instant, credit	IAS 1.78 Common practice	The amount of current value added tax payables. [Refer: Value added tax payables]
Current excise tax payables	X instant, credit	IAS 1.78 Common practice	The amount of current excise tax payables. [Refer: Excise tax payables]
Current retention payables	X instant, credit	IAS 1.78 Common practice	The amount of current retention payables. [Refer: Retention payables]
Other current payables	X instant, credit	IAS 1.55 Common practice	The amount of current payables that the entity does not separately disclose in the same statement or note.
Total trade and other current payables	X instant, credit	IAS 1.54 k Disclosure	The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]
Trade and other payables [abstract]
Trade payables	X instant, credit	IAS 1.78 Common practice	The amount of payment due to suppliers for goods and services used in the entity's business.
Payables for purchase of energy	X instant, credit	IAS 1.78 Common practice	The amount of payables for the purchase of energy.
Payables to related parties	X instant, credit	IAS 1.78 Common practice	The amount of payables due to related parties. [Refer: Related parties [member]]
Payables for purchase of non-current assets	X instant, credit	IAS 1.78 Common practice	The amount of payables for the purchase of non-current assets. [Refer: Non-current assets]
Accruals and deferred income including contract liabilities [abstract]
Deferred income including contract liabilities [abstract]
Contract liabilities [abstract]
Advances received, representing contract liabilities for performance obligations satisfied at point in time	X instant, credit	IAS 1.55 Common practice, IAS 1.78 Common practice	The amount of advances received representing contract liabilities for performance obligations satisfied at a point in time. [Refer: Contract liabilities; Performance obligations satisfied at point in time [member]]
Contract liabilities for performance obligations satisfied over time	X instant, credit	IAS 1.55 Common practice, IAS 1.78 Common practice	The amount of contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities; Performance obligations satisfied over time [member]]
Total contract liabilities	X instant, credit	IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure	The amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer.
Deferred income other than contract liabilities	X instant, credit	IAS 1.55 Common practice, IAS 1.78 Common practice	The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, other than contract liabilities. [Refer: Contract liabilities]
Rent deferred income	X instant, credit	IAS 1.78 Common practice	The amount of deferred income arising on rental activity. [Refer: Deferred income other than contract liabilities]
Government grants	X instant, credit	IAS 1.55 Common practice	The amount of assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity, recognised as deferred income. They exclude those forms of government assistance that cannot reasonably have a value placed upon them and transactions with government that cannot be distinguished from the normal trading transactions of the entity. [Refer: Deferred income other than contract liabilities; Government [member]]
Total deferred income including contract liabilities	X instant, credit	IAS 1.78 Common practice, IAS 1.55 Common practice	The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, including contract liabilities. [Refer: Contract liabilities]
Accruals	X instant, credit	IAS 1.78 Common practice	The amount of liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees.
Total accruals and deferred income including contract liabilities	X instant, credit	IAS 1.55 Common practice, IAS 1.78 Common practice	The amount of accruals and deferred income, including contract liabilities. [Refer: Accruals; Deferred income including contract liabilities]
Payables on social security and taxes other than income tax	X instant, credit	IAS 1.78 Common practice	The amount of payment due on social security and taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity.
Value added tax payables	X instant, credit	IAS 1.78 Common practice	The amount of payables related to a value added tax.
Excise tax payables	X instant, credit	IAS 1.78 Common practice	The amount of payables related to excise tax.
Retention payables	X instant, credit	IAS 1.78 Common practice	The amount of payment that is withheld by the entity, pending the fulfilment of a condition.
Other payables	X instant, credit	IAS 1.55 Common practice	Amounts payable that the entity does not separately disclose in the same statement or note.
Total trade and other payables	X instant, credit	IAS 1.54 k Disclosure	The amount of trade payables and other payables. [Refer: Trade payables; Other payables]
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 e Disclosure	The amount of non-current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Non-current financial liabilities at fair value through profit or loss]
Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently	X instant, credit	IFRS 7.8 e Disclosure	The amount of non-current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]
Total non-current financial liabilities at fair value through profit or loss	X instant, credit	IFRS 7.8 e Disclosure	The amount of non-current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
Non-current financial liabilities at amortised cost	X instant, credit	Expiry date 2023-01-01 IFRS 7.8 f Disclosure, IFRS 7.8 g Disclosure	The amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
Total non-current financial liabilities	X instant, credit	IFRS 7.25 Disclosure	The amount of non-current financial liabilities. [Refer: Financial liabilities]
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 e Disclosure	The amount of current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Current financial liabilities at fair value through profit or loss]
Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently	X instant, credit	IFRS 7.8 e Disclosure	The amount of current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]
Total current financial liabilities at fair value through profit or loss	X instant, credit	IFRS 7.8 e Disclosure	The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
Current financial liabilities at amortised cost	X instant, credit	IFRS 7.8 g Disclosure, Expiry date 2023-01-01 IFRS 7.8 f Disclosure	The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
Total current financial liabilities	X instant, credit	IFRS 7.25 Disclosure	The amount of current financial liabilities. [Refer: Financial liabilities]
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 e Disclosure	The amount of financial liabilities at fair value through profit or loss that meet the definition of held for trading. A financial liability is classified as held for trading if: (a) it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: Financial liabilities at fair value through profit or loss]
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently	X instant, credit	IFRS 7.8 e Disclosure	The amount of financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial liabilities at fair value through profit or loss]
Total financial liabilities at fair value through profit or loss	X instant, credit	IFRS 7.8 e Disclosure	The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as ‘an accounting mismatch’) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities]
Financial liabilities at amortised cost	X instant, credit	Expiry date 2023-01-01 IFRS 7.8 f Disclosure, IFRS 7.8 g Disclosure	The amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial liabilities are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount. [Refer: Financial liabilities]
Total financial liabilities	X instant, credit	IFRS 7.25 Disclosure	The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]]
Miscellaneous non-current liabilities [abstract]
Non-current net defined benefit liability	X instant, credit	IAS 1.55 Common practice	The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability]
Non-current derivative financial liabilities	X instant, credit	IAS 1.55 Common practice	The amount of non-current derivative financial liabilities. [Refer: Derivative financial liabilities]
Non-current dividend payables	X instant, credit	IAS 1.55 Common practice	The amount of non-current dividend payables. [Refer: Dividend payables]
Non-current interest payable	X instant, credit	IAS 1.112 c Common practice	The amount of non-current interest payable. [Refer: Interest payable]
Non-current deposits from customers	X instant, credit	IAS 1.55 Common practice	The amount of non-current deposits from customers. [Refer: Deposits from customers]
Non-current debt instruments issued	X instant, credit	IAS 1.55 Common practice	The amount of non-current debt instruments issued. [Refer: Debt instruments issued]
Non-current warrant liability	X instant, credit	IAS 1.55 Common practice	The amount of non-current warrant liabilities. [Refer: Warrant liability]
Other non-current liabilities	X instant, credit	IAS 1.55 Common practice	The amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities]
Miscellaneous current liabilities [abstract]
Current net defined benefit liability	X instant, credit	IAS 1.55 Common practice	The amount of current net defined benefit liability. [Refer: Net defined benefit liability]
Current derivative financial liabilities	X instant, credit	IAS 1.55 Common practice	The amount of current derivative financial liabilities. [Refer: Derivative financial liabilities]
Current dividend payables	X instant, credit	IAS 1.55 Common practice	The amount of current dividend payables. [Refer: Dividend payables]
Current interest payable	X instant, credit	IAS 1.112 c Common practice	The amount of current interest payable. [Refer: Interest payable]
Current deposits from customers	X instant, credit	IAS 1.55 Common practice	The amount of current deposits from customers. [Refer: Deposits from customers]
Current debt instruments issued	X instant, credit	IAS 1.55 Common practice	The amount of current debt instruments issued. [Refer: Debt instruments issued]
Current accrued expenses and other current liabilities	X instant, credit	IAS 1.55 Common practice	The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]
Current warrant liability	X instant, credit	IAS 1.55 Common practice	The amount of current warrant liabilities. [Refer: Warrant liability]
Other current liabilities	X instant, credit	IAS 1.55 Common practice	The amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities]
Miscellaneous liabilities [abstract]
Net defined benefit liability	X instant, credit	IAS 1.55 Common practice	The amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [member]]
Derivative financial liabilities	X instant, credit	IAS 1.55 Common practice	The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]
Derivative financial liabilities held for trading	X instant, credit	IAS 1.55 Common practice	The amount of derivative financial liabilities held for trading. [Refer: Derivative financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading]
Derivative financial liabilities held for hedging	X instant, credit	IAS 1.55 Common practice	The amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities]
Dividend payables	X instant, credit	IAS 1.55 Common practice	The amount of dividends that the company has declared but not yet paid.
Interest payable	X instant, credit	IAS 1.112 c Common practice	The amount of interest recognised as a liability.
Deposits from banks	X instant, credit	IAS 1.55 Common practice	The amount of deposit liabilities from banks held by the entity.
Deposits from customers [abstract]
Balances on term deposits from customers	X instant, credit	IAS 1.112 c Common practice	The amount of balances in customers' term deposits held by the entity.
Balances on demand deposits from customers	X instant, credit	IAS 1.112 c Common practice	The amount of balances in customers' demand deposits held by the entity.
Balances on current accounts from customers	X instant, credit	IAS 1.112 c Common practice	The amount of balances in customers' current accounts held by the entity.
Balances on other deposits from customers	X instant, credit	IAS 1.112 c Common practice	The amount of balances in customers' deposit accounts held by the entity that the entity does not separately disclose in the same statement or note.
Total deposits from customers	X instant, credit	IAS 1.55 Common practice	The amount of deposit liabilities from customers held by the entity.
Liabilities due to central banks	X instant, credit	IAS 1.55 Common practice	The amount of liabilities due to central banks.
Subordinated liabilities [abstract]
Dated subordinated liabilities	X instant, credit	IAS 1.112 c Common practice	The amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities]
Undated subordinated liabilities	X instant, credit	IAS 1.112 c Common practice	The amount of subordinated liabilities that do not have a specified repayment date. [Refer: Subordinated liabilities]
Total subordinated liabilities	X instant, credit	IAS 1.55 Common practice	The amount of liabilities that are subordinate to other liabilities with respect to claims.
Debt instruments issued	X instant, credit	IAS 1.55 Common practice	The amount of instruments issued by the entity that represent indebtedness.
Bank acceptance liabilities	X instant, credit	IAS 1.55 Common practice	The amount of bank acceptances recognised as liabilities.
Repurchase agreements and cash collateral on securities lent	X instant, credit	IAS 1.55 Common practice	The amount of instruments sold with the intent to reacquire in repurchase agreements and cash collateral on securities lent.
Investment contracts liabilities	X instant, credit	IAS 1.55 Common practice	The amount of liabilities relating to investment contracts that fall within the scope of IAS 39 or IFRS 9.
Items in course of transmission to other banks	X instant, credit	IAS 1.55 Common practice	The amount of items that have been transmitted to but not yet received and processed by other banks.
Warrant liability	X instant, credit	IAS 1.55 Common practice	The amount of warrant liabilities.
Other liabilities	X instant, credit	IAS 1.55 Common practice	The amount of liabilities that the entity does not separately disclose in the same statement or note.
Issued capital [abstract]
Issued capital, ordinary shares	X instant, credit	IAS 1.78 e Common practice	The nominal value of capital arising from issuing ordinary shares. [Refer: Issued capital]
Issued capital, preference shares	X instant, credit	IAS 1.78 e Common practice	The nominal value of capital arising from issuing preference shares. [Refer: Issued capital]
Total issued capital	X instant, credit	IAS 1.78 e Example	The nominal value of capital issued.
Retained earnings [abstract]
Retained earnings, profit (loss) for reporting period	X instant, credit	IAS 1.78 e Common practice	A component of equity representing the entity’s undistributed profit or loss for the reporting period. [Refer: Retained earnings; Profit (loss)]
Retained earnings, excluding profit (loss) for reporting period	X instant, credit	IAS 1.78 e Common practice	A component of equity representing the entity’s cumulative undistributed earnings or deficit excluding the profit or loss for the reporting period. [Refer: Retained earnings]
Total retained earnings	X instant, credit	IAS 1.78 e Example, IAS 1.IG6 Example	A component of equity representing the entity's cumulative undistributed earnings or deficit.
Accumulated other comprehensive income [abstract]
Revaluation surplus	X instant, credit	IAS 38.85 Disclosure, IAS 16.39 Disclosure	A component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]
Reserve of exchange differences on translation	X instant, credit	IAS 21.52 b Disclosure	A component of equity representing exchange differences on translation of financial statements recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income]
Reserve of cash flow hedges	X instant, credit	IAS 1.78 e Common practice, IFRS 9.6.5.11 Disclosure	A component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments	X instant, credit	IAS 1.78 e Common practice	A component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income.
Reserve of change in value of time value of options	X instant, credit	IAS 1.78 e Common practice, IFRS 9.6.5.15 Disclosure	A component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value.
Reserve of change in value of forward elements of forward contracts	X instant, credit	IAS 1.78 e Common practice, IFRS 9.6.5.16 Disclosure	A component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element.
Reserve of change in value of foreign currency basis spreads	X instant, credit	IAS 1.78 e Common practice, IFRS 9.6.5.16 Disclosure	A component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income	X instant, credit	IAS 1.78 e Common practice	A component of equity representing the reserve of gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
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 2023-01-01 IAS 1.78 e Common practice, IAS 1.78 e Common practice	A component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
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 2023-01-01 IAS 1.78 e Common practice, IAS 1.78 e Common practice	A component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss	X instant, credit	Effective 2023-01-01 IAS 1.78 e Common practice, IAS 1.78 e Common practice	A component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Reserve of gains and losses on remeasuring available-for-sale financial assets	X instant, credit	Expiry date 2023-01-01 IAS 1.78 e Common practice, Expired 2023-01-01 IAS 1.78 e Common practice	A component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]
Reserve of remeasurements of defined benefit plans	X instant, credit	IAS 1.78 e Common practice	A component of equity representing the accumulated remeasurements of defined benefit plans. [Refer: Defined benefit plans [member]]
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 - Example 12 Example, IFRS 5.38 Disclosure	The amount recognised in other comprehensive income and accumulated in equity, relating to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other reserves; Other comprehensive income; Disposal groups classified as held for sale [member]]
Reserve of gains and losses from investments in equity instruments	X instant, credit	IAS 1.78 e Common practice	A component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income.
Reserve of change in fair value of financial liability attributable to change in credit risk of liability	X instant, credit	IAS 1.78 e Common practice	A component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]
Total accumulated other comprehensive income	X instant, credit	IAS 1.55 Common practice	The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs. [Refer: IFRSs [member]; Other comprehensive income]
Miscellaneous equity [abstract]
Reserve of share-based payments	X instant, credit	IAS 1.78 e Common practice	A component of equity resulting from share-based payments.
Reserve of equity component of convertible instruments	X instant, credit	IAS 1.55 Common practice	A component of equity representing components of convertible instruments classified as equity.
Capital redemption reserve	X instant, credit	IAS 1.55 Common practice	A component of equity representing the reserve for the redemption of the entity's own shares.
Merger reserve	X instant, credit	IAS 1.55 Common practice	A component of equity that may result in relation to a business combination outside the scope of IFRS 3.
Statutory reserve	X instant, credit	IAS 1.55 Common practice	A component of equity representing reserves created based on legal requirements.
Capital reserve	X instant, credit	IAS 1.55 Common practice	A component of equity representing the capital reserves.
Additional paid-in capital	X instant, credit	IAS 1.55 Common practice	The amount received or receivable from the issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders.
Warrant reserve	X instant, credit	IAS 1.78 e Common practice	A component of equity resulting from issuing share purchase warrants, other than those resulting from share-based payment arrangements. [Refer: Reserve of share-based payments]
Reserve for catastrophe	X instant, credit	Expiry date 2023-01-01 IAS 1.78 e Example, Expiry date 2023-01-01 IFRS 4.IG58 Disclosure	A component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites, or earthquake damage.
Reserve for equalisation	X instant, credit	Expiry date 2023-01-01 IFRS 4.IG58 Disclosure, Expiry date 2023-01-01 IAS 1.78 e Example	A component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract.
Reserve of discretionary participation features	X instant, credit	Expiry date 2023-01-01 IFRS 4.IG22 f Disclosure, Expiry date 2023-01-01 IFRS 4.34 b Disclosure, Expiry date 2023-01-01 IAS 1.78 e Example	A component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.
Net assets (liabilities) [abstract]
Assets	X instant, debit	IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure	The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
Liabilities	(X) instant, credit	IFRS 13.93 b Disclosure, IFRS 8.28 d Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 13.93 a Disclosure, IAS 1.55 Disclosure	The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
Net assets (liabilities)	X instant, debit	IFRS 1.IG63 Example, IAS 1.112 c Common practice	The amount of assets less the amount of liabilities.
Net current assets (liabilities) [abstract]
Current assets	X instant, debit	IAS 1.66 Disclosure, IFRS 12.B12 b (i) Disclosure, IFRS 12.B10 b Example	The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]
Current liabilities	(X) instant, credit	IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iii) Disclosure	Expiry date 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period. Effective 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.
Net current assets (liabilities)	X instant, debit	IAS 1.55 Common practice	The amount of current assets less the amount of current liabilities.
Assets less current liabilities [abstract]
Assets	X instant, debit	IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure	The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
Current liabilities	(X) instant, credit	IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iii) Disclosure	Expiry date 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period. Effective 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.
Assets less current liabilities	X instant, debit	IAS 1.55 Common practice	The amount of assets less the amount of current liabilities.
Net debt	X instant, credit	IAS 1.112 c Common practice	The amount of net debt of the entity.
[800200] Notes - Analysis of income and expense
Analysis of income and expense [abstract]
Revenue [abstract]
Revenue from sale of goods	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of goods. [Refer: Revenue]
Revenue from sale of copper	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of copper. [Refer: Revenue]
Revenue from sale of gold	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of gold. [Refer: Revenue]
Revenue from sale of silver	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of silver. [Refer: Revenue]
Revenue from sale of oil and gas products	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of oil and gas products. [Refer: Revenue]
Revenue from sale of crude oil	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of crude oil. [Refer: Current crude oil; Revenue]
Revenue from sale of natural gas	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of natural gas. [Refer: Current natural gas; Revenue]
Revenue from sale of petroleum and petrochemical products	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of petroleum and petrochemical products. [Refer: Current petroleum and petrochemical products; Revenue]
Revenue from sale of telecommunication equipment	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of telecommunication equipment. [Refer: Revenue]
Revenue from sale of electricity	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of electricity. [Refer: Revenue]
Revenue from sale of publications	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of publications. [Refer: Revenue]
Circulation revenue	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue]
Subscription circulation revenue	X duration, credit	IAS 1.112 c Common practice	The amount of circulation revenue derived from subscriptions. [Refer: Revenue; Circulation revenue]
Non-subscription circulation revenue	X duration, credit	IAS 1.112 c Common practice	The amount of circulation revenue that is not derived from subscriptions. [Refer: Revenue; Circulation revenue]
Revenue from sale of books	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of books. [Refer: Revenue]
Revenue from sale of agricultural produce	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of agricultural produce. [Refer: Revenue]
Revenue from sale of sugar	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of sugar. [Refer: Revenue]
Revenue from sale of alcohol and alcoholic drinks	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of alcohol and alcoholic drinks. [Refer: Revenue]
Revenue from sale of food and beverage	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of food and beverage. [Refer: Revenue]
Revenue from rendering of services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of services. [Refer: Revenue]
Revenue from rendering of telecommunication services [abstract]
Revenue from rendering of telephone services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of telephone services. [Refer: Revenue]
Revenue from rendering of land line telephone services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of land line telephone services. [Refer: Revenue]
Revenue from rendering of mobile telephone services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of mobile telephone services. [Refer: Revenue]
Revenue from rendering of internet and data services [abstract]
Revenue from rendering of internet services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of internet services. [Refer: Revenue]
Revenue from rendering of data services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of data services. [Refer: Revenue]
Total revenue from rendering of internet and data services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of internet and data services. [Refer: Revenue]
Revenue from rendering of interconnection services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of interconnection services for other operators. [Refer: Revenue]
Revenue from rendering of other telecommunication services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of telecommunication services that the entity does not separately disclose in the same statement or note. [Refer: Revenue]
Total revenue from rendering of telecommunication services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of telecommunication services. [Refer: Revenue]
Revenue from rendering of transport services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of transport services. [Refer: Revenue]
Revenue from rendering of passenger transport services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of passenger transport services. [Refer: Revenue]
Revenue from rendering of cargo and mail transport services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of cargo and mail transport services. [Refer: Revenue]
Revenue from rendering of advertising services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of advertising services. [Refer: Revenue]
Revenue from rendering of printing services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of printing services. [Refer: Revenue]
Revenue from rendering of information technology services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of information technology services. [Refer: Revenue]
Revenue from rendering of information technology maintenance and support services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of maintenance and support services relating to information technology. [Refer: Revenue]
Revenue from rendering of information technology consulting services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of consulting services relating to information technology. [Refer: Revenue]
Revenue from hotel operations	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from hotel operations. [Refer: Revenue]
Revenue from room occupancy services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from room occupancy services. [Refer: Revenue]
Revenue from rendering of gaming services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of gaming services. [Refer: Revenue]
Revenue from construction contracts	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from construction contracts. Construction contracts are contracts specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. [Refer: Revenue]
Royalty income	X duration, credit	IAS 1.112 c Common practice	The amount of income arising from royalties.
Licence fee income	X duration, credit	IAS 1.112 c Common practice	The amount of income arising from licence fees.
Franchise fee income	X duration, credit	IAS 1.112 c Common practice	The amount of income arising from franchise fees.
Interest income	X duration, credit	IFRS 8.28 e Disclosure, IAS 1.112 c Common practice, IFRS 8.23 c Disclosure, IFRS 12.B13 e Disclosure	The amount of income arising from interest.
Interest income on available-for-sale financial assets	X duration, credit	Expiry date 2023-01-01 IAS 1.112 c Common practice, Expired 2023-01-01 IAS 1.112 c Common practice	The amount of interest income on available-for-sale financial assets. [Refer: Interest income; Financial assets available-for-sale]
Interest income on cash and bank balances at central banks	X duration, credit	IAS 1.112 c Common practice	The amount of interest income on cash and bank balances at central banks. [Refer: Interest income; Cash and bank balances at central banks]
Interest income on cash and cash equivalents	X duration, credit	IAS 1.112 c Common practice	The amount of interest income on cash and cash equivalents. [Refer: Interest income; Cash and cash equivalents]
Interest income on debt instruments held	X duration, credit	IAS 1.112 c Common practice	The amount of interest income on debt instruments held. [Refer: Interest income; Debt instruments held]
Interest income on deposits	X duration, credit	IAS 1.112 c Common practice	The amount of interest income on deposits. [Refer: Interest income]
Interest income on financial assets designated at fair value through profit or loss	X duration, credit	IAS 1.112 c Common practice	The amount of interest income on financial assets designated at fair value through profit or loss. [Refer: Interest income; Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]
Interest income on financial assets held for trading	X duration, credit	IAS 1.112 c Common practice	The amount of interest income on financial assets held for trading. [Refer: Interest income; Financial assets at fair value through profit or loss, classified as held for trading]
Interest income on held-to-maturity investments	X duration, credit	Expiry date 2023-01-01 IAS 1.112 c Common practice, Expired 2023-01-01 IAS 1.112 c Common practice	The amount of interest income on held-to-maturity investments. [Refer: Interest income; Held-to-maturity investments]
Interest income on loans and advances to banks	X duration, credit	IAS 1.112 c Common practice	The amount of interest income on loans and advances to banks. [Refer: Interest income; Loans and advances to banks]
Interest income on loans and advances to customers	X duration, credit	IAS 1.112 c Common practice	The amount of interest income on loans and advances to customers. [Refer: Interest income; Loans and advances to customers]
Interest income on loans and receivables	X duration, credit	Expiry date 2023-01-01 IAS 1.112 c Common practice, Expired 2023-01-01 IAS 1.112 c Common practice	The amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables]
Interest income on other financial assets	X duration, credit	IAS 1.112 c Common practice	The amount of interest income on other financial assets. [Refer: Interest income; Other financial assets]
Interest income on reverse repurchase agreements and cash collateral on securities borrowed	X duration, credit	IAS 1.112 c Common practice	The amount of interest income on reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Interest income; Reverse repurchase agreements and cash collateral on securities borrowed]
Dividend income	X duration, credit	IAS 1.112 c Common practice	The amount of dividends recognised as income. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.
Other revenue	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue]
Total revenue	X duration, credit	IFRS 12.B10 b Example, IAS 1.103 Example, IFRS 8.34 Disclosure, IAS 1.82 a Disclosure, IFRS 8.33 a Disclosure, IAS 1.102 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.28 a Disclosure, IFRS 8.23 a Disclosure	The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.
Material income and expense [abstract]
Write-downs (reversals of write-downs) of inventories [abstract]
Inventory write-down	X duration	IAS 1.98 a Disclosure, IAS 2.36 e Disclosure	The amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories]
Reversal of inventory write-down	(X) duration	IAS 1.98 a Disclosure, IAS 2.36 f Disclosure	The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any write-down of inventories resulting from an increase in net realisable value. [Refer: Inventories; Inventory write-down]
Net write-downs (reversals of write-downs) of inventories	X duration, debit	IAS 1.98 a Disclosure	The amount recognised resulting from the write-down of inventories to net realisable value or reversals of those write-downs. [Refer: Inventories]
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 1.98 a Disclosure, IAS 16.73 e (v) Disclosure	The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment]
Reversal of impairment loss recognised in profit or loss, property, plant and equipment	(X) duration	IAS 1.98 a Disclosure, IAS 16.73 e (vi) Disclosure	The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment]
Net write-downs (reversals of write-downs) of property, plant and equipment	X duration	IAS 1.98 a Disclosure	The amount recognised resulting from the write-down of property, plant and equipment to its recoverable amount or reversals of those write-downs. [Refer: Property, plant and equipment]
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 c Common practice	The amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables]
Reversal of impairment loss recognised in profit or loss, trade receivables	(X) duration, credit	IAS 1.112 c Common practice	The amount of reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Reversal of impairment loss recognised in profit or loss; Trade receivables]
Net impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables	X duration, debit	IAS 1.112 c Common practice	The amount of impairment loss or reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss; Trade receivables]
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 1.85 Common practice	The amount of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss]
Reversal of impairment loss recognised in profit or loss, loans and advances	(X) duration	IAS 1.85 Common practice	The amount of reversal of impairment loss recognised in profit or loss for loans and advances. [Refer: Reversal of impairment loss recognised in profit or loss]
Net impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances	X duration, debit	IAS 1.85 Common practice	The amount of impairment loss or reversal of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss]
Gain on recovery of loans and advances previously written off	X duration, credit	IAS 1.85 Common practice	The gain on the recovery of loans and advances previously written off.
Expense of restructuring activities	X duration, debit	IAS 1.98 b Disclosure	The amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity's operations.
Reversal of provisions for cost of restructuring	X duration, credit	IAS 1.98 b Disclosure	The amount of reversals of provisions for the cost of restructuring. [Refer: Restructuring provision]
Gains (losses) on disposals of non-current assets [abstract]
Gains on disposals of non-current assets	X duration, credit	IAS 1.112 c Common practice	The gain on disposals of non-current assets. [Refer: Non-current assets]
Losses on disposals of non-current assets	(X) duration, debit	IAS 1.112 c Common practice	The losses on disposals of non-current assets. [Refer: Non-current assets]
Net gains (losses) on disposals of non-current assets	X duration, credit	IAS 1.112 c Common practice	The gains (losses) on disposals of non-current assets. [Refer: Non-current assets]
Gains (losses) on disposals of property, plant and equipment [abstract]
Gains on disposals of property, plant and equipment	X duration, credit	IAS 1.98 c Disclosure	The gain on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]
Losses on disposals of property, plant and equipment	(X) duration, debit	IAS 1.98 c Disclosure	The losses on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]
Net gains (losses) on disposals of property, plant and equipment	X duration, credit	IAS 1.98 c Disclosure	The gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment]
Gains (losses) on disposals of investment properties [abstract]
Gains on disposals of investment properties	X duration, credit	IAS 1.112 c Common practice	The gain on disposals of investment properties. [Refer: Investment property]
Losses on disposals of investment properties	(X) duration, debit	IAS 1.112 c Common practice	The losses on disposals of investment properties. [Refer: Investment property]
Net gains (losses) on disposals of investment properties	X duration, credit	IAS 1.112 c Common practice	The gains (losses) on disposals of investment properties. [Refer: Investment property]
Gains (losses) on disposals of investments [abstract]
Gains on disposals of investments	X duration, credit	IAS 1.98 d Disclosure	The gain on the disposal of investments.
Losses on disposals of investments	(X) duration, debit	IAS 1.98 d Disclosure	The losses on the disposal of investments.
Net gains (losses) on disposals of investments	X duration, credit	IAS 1.98 d Disclosure	The gains (losses) on disposals of investments.
Gains (losses) on disposals of other non-current assets	X duration, credit	IAS 1.98 Disclosure	The gains (losses) on disposals of other non-current assets. [Refer: Other non-current assets]
Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid	X duration, credit	IFRIC 19.11 Disclosure	The gain (loss) arising from the difference between the carrying amount of the financial liability extinguished and the measurement of the consideration paid (equity instruments issued) to the creditor. [Refer: Carrying amount [member]]
Gains (losses) on litigation settlements [abstract]
Gains on litigation settlements	X duration, credit	IAS 1.98 f Disclosure	The gain on settlements of litigation.
Losses on litigation settlements	(X) duration, debit	IAS 1.98 f Disclosure	The losses on settlements of litigation.
Net gains (losses) on litigation settlements	X duration, credit	IAS 1.98 f Disclosure	The gains (losses) on settlements of litigation.
Other reversals of provisions	X duration, credit	IAS 1.98 g Disclosure	The amount of reversals of provisions that the entity does not separately disclose in the same statement or note. [Refer: Provisions]
Income from continuing operations attributable to owners of parent	X duration, credit	IFRS 5.33 d Disclosure	The amount of income from continuing operations attributable to owners of the parent. [Refer: Continuing operations [member]]
Income from discontinued operations attributable to owners of parent	X duration, credit	IFRS 5.33 d Disclosure	The amount of income from discontinued operations attributable to owners of the parent. [Refer: Discontinued operations [member]]
Profit (loss) from continuing operations attributable to non-controlling interests	X duration, credit	IFRS 5.33 d Example, IFRS 5 - Example 11 Example	The profit (loss) from continuing operations attributable to non-controlling interests. [Refer: Profit (loss) from continuing operations; Non-controlling interests]
Profit (loss) from discontinued operations attributable to non-controlling interests	X duration, credit	IFRS 5.33 d Example, IFRS 5 - Example 11 Example	The profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued operations; Non-controlling interests]
Dividends classified as expense	X duration, debit	IAS 32.40 Example	The amount of dividends classified as an expense.
Royalty expense	X duration, debit	IAS 1.85 Common practice	The amount of expense arising from royalties.
Research and development expense	X duration, debit	IAS 38.126 Disclosure	The amount of expenditure directly attributable to research or development activities, recognised in profit or loss.
Investment income	X duration, credit	IAS 1.85 Common practice, IAS 26.35 b (iii) Disclosure	The amount of investment income, such as interest and dividends.
Finance income (cost)	X duration, credit	IAS 1.85 Common practice	The amount of income or cost associated with interest and other financing activities of the entity.
Other finance income (cost)	X duration, credit	IAS 1.85 Common practice	The amount of finance income or cost that the entity does not separately disclose in the same statement or note. [Refer: Finance income (cost)]
Other finance income	X duration, credit	IAS 1.112 c Common practice	The amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income]
Other finance cost	X duration, debit	IAS 1.112 c Common practice	The amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs]
Interest expense	X duration, debit	IFRS 8.23 d Disclosure, IFRS 8.28 e Disclosure, IFRS 12.B13 f Disclosure	The amount of expense arising from interest.
Interest expense on bank loans and overdrafts	X duration, debit	IAS 1.112 c Common practice	The amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts]
Interest expense on bonds	X duration, debit	IAS 1.112 c Common practice	The amount of interest expense on bonds issued. [Refer: Interest expense; Bonds issued]
Interest expense on borrowings	X duration, debit	IAS 1.112 c Common practice	The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings]
Interest expense on debt instruments issued	X duration, debit	IAS 1.112 c Common practice	The amount of interest expense on debt instruments issued. [Refer: Interest expense; Debt instruments issued]
Interest expense on deposits from banks	X duration, debit	IAS 1.112 c Common practice	The amount of interest expense on deposits from banks. [Refer: Interest expense; Deposits from banks]
Interest expense on deposits from customers	X duration, debit	IAS 1.112 c Common practice	The amount of interest expense on deposits from customers. [Refer: Interest expense; Deposits from customers]
Interest expense on liabilities due to central banks	X duration, debit	IAS 1.112 c Common practice	The amount of interest expense on liabilities due to central banks. [Refer: Interest expense; Liabilities due to central banks]
Interest expense on financial liabilities designated at fair value through profit or loss	X duration, debit	IAS 1.112 c Common practice	The amount of interest expense on financial liabilities designated at fair value through profit or loss. [Refer: Interest expense; Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]
Interest expense on financial liabilities held for trading	X duration, debit	IAS 1.112 c Common practice	The amount of interest expense on financial liabilities held for trading. [Refer: Interest expense; Financial liabilities at fair value through profit or loss that meet definition of held for trading]
Interest expense on other financial liabilities	X duration, debit	IAS 1.112 c Common practice	The amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities]
Interest expense on repurchase agreements and cash collateral on securities lent	X duration, debit	IAS 1.112 c Common practice	The amount of interest expense on repurchase agreements and cash collateral on securities lent. [Refer: Interest expense; Repurchase agreements and cash collateral on securities lent]
Interest income (expense)	X duration, credit	IAS 1.85 Common practice, IFRS 8.23 Disclosure, IFRS 8.28 e Disclosure	The amount of income or expense arising from interest. [Refer: Interest expense; Interest income]
Expense arising from passage of time on other provisions	X duration, debit	IAS 1.112 c Common practice	The amount of expense recognised due to the unwinding of the discount on provisions other than provisions from employee benefits, resulting from the effect of the passage of time. [Refer: Other provisions]The amount of expense recognised due to the unwinding of the discount on provisions other than provisions for employee benefits, resulting from the effect of the passage of time. [Refer: Other provisions]
Repairs and maintenance expense	X duration, debit	IAS 1.85 Common practice	The amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables or small parts.
Fuel and energy expense [abstract]
Fuel expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from the consumption of fuel.
Energy expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from the consumption of energy.
Total fuel and energy expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from the consumption of fuel and energy.
Other operating income (expense)	X duration, credit	IAS 1.85 Common practice	The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.
Miscellaneous other operating income	X duration, credit	IAS 1.112 c Common practice	The amount of miscellaneous other operating income. [Refer: Other operating income (expense)]
Miscellaneous other operating expense	X duration, debit	IAS 1.112 c Common practice	The amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)]
Selling, general and administrative expense [abstract]
Selling expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense relating to selling activities of the entity.
General and administrative expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense relating to general and administrative activities of the entity.
Total selling, general and administrative expense	X duration, debit	IAS 1.85 Common practice	The amount of expense relating to selling, general and administrative activities of the entity.
Distribution and administrative expense	X duration, debit	IAS 1.85 Common practice	The amount of expense relating to distribution costs and administrative expenses. [Refer: Administrative expenses; Distribution costs]
Donations and subsidies expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from donations and subsidies.
Directors' remuneration expense	X duration, debit	IAS 1.112 c Common practice	The amount of remuneration paid or payable to the entity's directors.
Occupancy expense	X duration, debit	IAS 1.85 Common practice	The amount of expense arising from occupancy services received by the entity.
Revenue and other operating income	X duration, credit	IAS 1.85 Common practice	The aggregate amount of the entity's revenue and other operating income. [Refer: Revenue]
Rental income	X duration, credit	IAS 1.112 c Common practice	The amount of income recognised from rental activities.
Rental expense	X duration, debit	IAS 1.85 Common practice	The amount of expense recognised on rental activities.
Property service charge income (expense) [abstract]
Property service charge income	X duration, credit	IAS 1.112 c Common practice	The amount of income arising from charges related to servicing of property.
Property service charge expense	(X) duration, debit	IAS 1.112 c Common practice	The amount of expense arising from charges related to servicing of property.
Net property service charge income (expense)	X duration, credit	IAS 1.112 c Common practice	The amount of income or expense arising from property service charge. [Refer: Property service charge expense; Property service charge income]
Property development and project management income	X duration, credit	IAS 1.85 Common practice	The amount of income arising from property development and project management.
Property development and project management expense	X duration, debit	IAS 1.85 Common practice	The amount of expense arising from property development and project management.
Property management expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense relating to property management. Property is land or a building - or part of a building - or both.
Income from reimbursements under insurance policies	X duration, credit	IAS 1.112 c Common practice	The amount of income recognised from the reimbursement of a claim as a result of the occurrence of an insured event covered by an insurance contract. [Refer: Types of insurance contracts [member]]The amount of income recognised from the reimbursement of a claim as a result of the occurrence of an insured event covered by an insurance contract.
Income from fines and penalties	X duration, credit	IAS 1.112 c Common practice	The amount of income arising from fines and penalties.
Operating expense	X duration, debit	IAS 1.85 Common practice	The amount of all operating expenses.
Operating expense excluding cost of sales	X duration, debit	IAS 1.85 Common practice	The amount of operating expense excluding the cost of sales. [Refer: Cost of sales]
Cost of sales, hotel operations	X duration, debit	IAS 1.85 Common practice	The amount of cost of sales attributed to hotel operations. [Refer: Cost of sales]
Cost of sales, room occupancy services	X duration, debit	IAS 1.85 Common practice	The amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales]
Cost of sales, food and beverage	X duration, debit	IAS 1.85 Common practice	The amount of cost of sales attributed to food and beverage. [Refer: Cost of sales]
Sales and marketing expense	X duration, debit	IAS 1.85 Common practice	The amount of expense relating to the marketing and selling of goods or services.
Media production expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from media production.
Gains (losses) on change in fair value of derivatives [abstract]
Gains on change in fair value of derivatives	X duration, credit	IAS 1.85 Common practice	The gains resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]
Losses on change in fair value of derivatives	(X) duration, debit	IAS 1.85 Common practice	The losses resulting from changes in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]
Net gains (losses) on change in fair value of derivatives	X duration, credit	IAS 1.85 Common practice	The gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]
Fee and commission income (expense) [abstract]
Fee and commission income [abstract]
Brokerage fee income	X duration, credit	IAS 1.112 c Common practice	The amount of income recognised for brokerage fees charged by the entity.
Portfolio and other management fee income	X duration, credit	IAS 1.112 c Common practice	The amount of income recognised from portfolio and other management fees.
Credit-related fee and commission income	X duration, credit	IAS 1.112 c Common practice	The amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income]
Other fee and commission income	X duration, credit	IAS 1.112 c Common practice	The amount of fee and commission income that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission income]
Total fee and commission income	X duration, credit	IAS 1.85 Common practice	The amount of income relating to fees and commissions.
Fee and commission expense [abstract]
Brokerage fee expense	(X) duration, debit	IAS 1.112 c Common practice	The amount of expense recognised for brokerage fees charged to the entity.
Other fee and commission expense	(X) duration, debit	IAS 1.112 c Common practice	The amount of fee and commission expense that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission expense]
Total fee and commission expense	(X) duration, debit	IAS 1.85 Common practice	The amount of expense relating to fees and commissions.
Net fee and commission income (expense)	X duration, credit	IAS 1.85 Common practice	The amount of income or expense relating to fees and commissions.
Trading income (expense) [abstract]
Trading income (expense) on debt instruments	X duration, credit	IAS 1.112 c Common practice	The amount of trading income (expense) relating to debt instruments. [Refer: Debt instruments held; Trading income (expense)]
Trading income (expense) on equity instruments	X duration, credit	IAS 1.112 c Common practice	The amount of trading income (expense) relating to equity instruments. [Refer: Equity instruments held; Trading income (expense)]
Trading income (expense) on derivative financial instruments	X duration, credit	IAS 1.112 c Common practice	The amount of trading income (expense) relating to derivative financial instruments. [Refer: Derivatives [member]; Trading income (expense)]
Trading income (expense) on foreign exchange contracts	X duration, credit	IAS 1.112 c Common practice	The amount of trading income (expense) relating to foreign exchange contracts. [Refer: Trading income (expense)]
Other trading income (expense)	X duration, credit	IAS 1.112 c Common practice	The amount of trading income (expense) that the entity does not separately disclose in the same statement or note. [Refer: Trading income (expense)]
Total trading income (expense)	X duration, credit	IAS 1.85 Common practice	The amount of income (expense) relating to trading assets and liabilities.
Net earned premium	X duration, credit	Expiry date 2023-01-01 IAS 1.85 Common practice	The amount of premiums earned on insurance contracts net of reinsurance premiums. [Refer: Types of insurance contracts [member]]
Claims and benefits paid, net of reinsurance recoveries	X duration, debit	Expiry date 2023-01-01 IAS 1.85 Common practice	The amount of claims and benefits paid to policyholders, net of reinsurance recoveries.
Increase (decrease) in provision for unearned premium	X duration, debit	Expiry date 2023-01-01 IAS 1.85 Common practice	The increase (decrease) in the provision for unearned premiums. [Refer: Unearned premiums]
Premiums written, net of reinsurance	X duration, credit	Expiry date 2023-01-01 IAS 1.85 Common practice	The amount of premiums written, net of amounts reinsured with third parties.
Increase (decrease) in insurance liabilities, net of reinsurance	X duration, debit	Expiry date 2023-01-01 IAS 1.85 Common practice	The increase (decrease) in insurance liabilities, net of reinsurance.
Acquisition and administration expense related to insurance contracts	X duration, debit	Expiry date 2023-01-01 IAS 1.85 Common practice	The amount of acquisition and administration expense relating to insurance contracts. [Refer: Types of insurance contracts [member]]
Expenses by nature [abstract]
Raw materials and consumables used	X duration, debit	IAS 1.102 Example, IAS 1.99 Disclosure	The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials]
Cost of merchandise sold	X duration, debit	IAS 1.85 Common practice	The amount of merchandise that was sold during the period and recognised as an expense.
Cost of purchased energy sold	X duration, debit	IAS 1.112 c Common practice	The amount of purchased energy that was sold during the period and recognised as an expense.
Services expense	X duration, debit	IAS 1.85 Common practice	The amount of expense arising from services.
Insurance expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from purchased insurance.
Professional fees expense	X duration, debit	IAS 1.112 c Common practice	The amount of fees paid or payable for professional services.
Transportation expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from transportation services.
Bank and similar charges	X duration, debit	IAS 1.112 c Common practice	The amount of bank and similar charges recognised by the entity as an expense.
Energy transmission charges	X duration, debit	IAS 1.112 c Common practice	The amount of charges related to transmission of energy.
Travel expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from travel.
Communication expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from communication.
Utilities expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from purchased utilities.
Advertising expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from advertising.
Classes of employee benefits expense [abstract]
Short-term employee benefits expense [abstract]
Wages and salaries	X duration, debit	IAS 19.9 Common practice	A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]
Social security contributions	X duration, debit	IAS 19.9 Common practice	A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense]
Other short-term employee benefits	X duration, debit	IAS 19.9 Common practice	The amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services, that the entity does not separately disclose in the same statement or note. [Refer: Employee benefits expense]
Total short-term employee benefits expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense from employee benefits (other than termination benefits) that are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services.
Post-employment benefit expense in profit or loss [abstract]
Post-employment benefit expense, defined contribution plans	X duration, debit	IAS 19.53 Disclosure	The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.
Post-employment benefit expense in profit or loss, defined benefit plans	X duration, debit	IAS 19.135 b Common practice, IAS 19.5 Common practice	The amount of post-employment benefit expense included in profit or loss relating to defined benefit plans. [Refer: Profit (loss); Defined benefit plans [member]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss]
Total post-employment benefit expense in profit or loss	X duration, debit	IAS 19.5 Common practice	The amount of post-employment benefit expense included in profit or loss
Termination benefits expense	X duration, debit	IAS 19.171 Common practice	The amount of expense in relation to termination benefits. Termination benefits are employee benefits provided in exchange for the termination of an employee's employment as a result of either: (a) an entity's decision to terminate an employee's employment before the normal retirement date; or (b) an employee's decision to accept an offer of benefits in exchange for the termination of employment. [Refer: Employee benefits expense]
Other long-term employee benefits	X duration, debit	IAS 19.158 Common practice	The amount of long-term employee benefits other than post-employment benefits and termination benefits. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. [Refer: Employee benefits expense]
Expense from share-based payment transactions with employees	X duration, debit	IAS 1.112 c Common practice	The amount of expense from share-based payment transactions with employees. [Refer: Expense from share-based payment transactions]
Other employee expense	X duration, debit	IAS 19.5 Common practice	The amount of employee expenses that the entity does not separately disclose in the same statement or note.
Total employee benefits expense	X duration, debit	IAS 1.104 Disclosure, IAS 1.102 Example, IAS 1.99 Disclosure	The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.
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 c Common practice	The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.
Amortisation expense	X duration, debit	IAS 1.112 c Common practice	The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives.
Total depreciation and amortisation expense	X duration, debit	IFRS 12.B13 d Disclosure, IFRS 8.28 e Disclosure, IFRS 8.23 e Disclosure, IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure	The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.
Impairment loss (reversal of impairment loss) recognised in profit or loss	X duration, debit	IAS 1.99 Disclosure	The amount of impairment loss or reversal of impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss]
Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss	X duration, debit	IAS 1.112 c Common practice	The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss]
Tax expense other than income tax expense	X duration, debit	IAS 1.85 Common practice	The amount of tax expense exclusive of income tax expense.
Property tax expense	X duration, debit	IAS 1.85 Common practice	The amount of tax expense levied on property. Property is land or a building - or part of a building - or both.
Other expenses	X duration, debit	IAS 1.99 Disclosure, IAS 1.102 Example	The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'nature of expense' form for its analysis of expenses. [Refer: Expenses, by nature]
Total expenses, by nature	X duration, debit	IAS 1.99 Disclosure	The amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and not reallocated among functions within the entity.
Disclosure of attribution of expenses by nature to their function [text block]	text block	IAS 1.104 Common practice, IAS 1.112 c Common practice	The disclosure of attribution of expenses by nature to line items by function in the statement of profit or loss.
Disclosure of attribution of expenses by nature to their function [abstract]
Disclosure of attribution of expenses by nature to their function [table]	table	IAS 1.112 c Common practice, IAS 1.104 Common practice	Schedule disclosing information related to attribution of expenses by nature to analysis of expenses by function in the statement of profit or loss.
Attribution of expenses by nature to their function [axis]	axis	IAS 1.112 c Common practice, IAS 1.104 Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Line items by function [member]	member [default]	IAS 1.104 Common practice, IAS 1.112 c Common practice	This member stands for the standard value of the ‘Attribution of expenses by nature to their function' axis if no other member is used.
Cost of sales [member]	member	IAS 1.112 c Common practice, IAS 1.104 Common practice	This member stands for the amount of all expenses directly or indirectly attributed to goods or services sold. This member is used to attribute an expense by nature to a functional line item in the statement of profit or loss.
Selling, general and administrative expense [member]	member	IAS 1.112 c Common practice, IAS 1.104 Common practice	This member stands for the amount of expense relating to selling, general and administrative activities of the entity. This member is used to attribute an expense by nature to a functional line item in the statement of profit or loss.
Disclosure of attribution of expenses by nature to their function [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Depreciation and amortisation expense [abstract]
Depreciation expense	X duration, debit	IAS 1.112 c Common practice	The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.
Amortisation expense	X duration, debit	IAS 1.112 c Common practice	The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives.
Total depreciation and amortisation expense	X duration, debit	IFRS 12.B13 d Disclosure, IFRS 8.28 e Disclosure, IFRS 8.23 e Disclosure, IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure	The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.
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 1.85 Common practice	The increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in the tax rate. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations [abstract]
Other comprehensive income, net of tax, exchange differences on translation of foreign operations	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, after reclassification adjustments, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, hedges of net investments in foreign operations	X duration, credit	IFRS 9.6.5.13 a Disclosure, IAS 1.91 a Disclosure, IAS 39.102 a Disclosure	The amount of other comprehensive income, net of tax, after reclassification adjustments, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations	X duration, credit	IAS 1.91 a Common practice	The amount of other comprehensive income, net of tax, after reclassification adjustments, that is the aggregate of exchange differences on translation of financial statements of foreign operations and hedges of net investments in foreign operations. [Refer: Other comprehensive income]
Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations [abstract]
Other comprehensive income, before tax, exchange differences on translation of foreign operations	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, after reclassification adjustments, related to exchange differences on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax]
Other comprehensive income, before tax, hedges of net investments in foreign operations	X duration, credit	IFRS 9.6.5.13 a Disclosure, IAS 39.102 a Disclosure, IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, after reclassification adjustments, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax]
Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations	X duration, credit	IAS 1.91 b Common practice	The amount of other comprehensive income, before tax, after reclassification adjustments, that is the aggregate of exchange differences on translation of financial statements of foreign operations and hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax]
Income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income [abstract]
Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income	X duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on the translation of financial statements of foreign operations. [Refer: Other comprehensive income; Reserve of exchange differences on translation]
Income tax relating to hedges of net investments in foreign operations included in other comprehensive income	X duration, debit	IAS 1.90 Disclosure, IAS 12.81 ab Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments in foreign operations. [Refer: Other comprehensive income]
Total income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income	X duration, debit	IAS 12.81 ab Common practice, IAS 1.90 Common practice	The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments in foreign operations. [Refer: Other comprehensive income; Hedges of net investment in foreign operations [member]]
Other comprehensive income, attributable to owners of parent	X duration, credit	IAS 1.85 Common practice	The amount of other comprehensive income attributable to owners of the parent.
Other comprehensive income, attributable to non-controlling interests	X duration, credit	IAS 1.85 Common practice	The amount of other comprehensive income attributable to non-controlling interests. [Refer: Non-controlling interests; Other comprehensive income]
Other components of other comprehensive income that will be reclassified to profit or loss, net of tax	X duration, credit	IAS 1.85 Common practice	The amount of individually immaterial components of other comprehensive income that will be reclassified to profit or loss, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income]
Other components of other comprehensive income that will not be reclassified to profit or loss, net of tax	X duration, credit	IAS 1.85 Common practice	The amount of individually immaterial components of other comprehensive income that will not be reclassified to profit or loss, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income]
Other components of other comprehensive income that will be reclassified to profit or loss, before tax	X duration, credit	IAS 1.85 Common practice	The amount of individually immaterial components of other comprehensive income that will be reclassified to profit or loss, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax]
Other components of other comprehensive income that will not be reclassified to profit or loss, before tax	X duration, credit	IAS 1.85 Common practice	The amount of individually immaterial components of other comprehensive income that will not be reclassified to profit or loss, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax]
Income tax relating to other components of other comprehensive income that will be reclassified to profit or loss	X duration, debit	IAS 1.85 Common practice	The amount of income tax relating to other individually immaterial components of other comprehensive income that will be reclassified to profit or loss. [Refer: Other comprehensive income]
Income tax relating to other components of other comprehensive income that will not be reclassified to profit or loss	X duration, debit	IAS 1.85 Common practice	The amount of income tax relating to other individually immaterial components of other comprehensive income that will not be reclassified to profit or loss. [Refer: Other comprehensive income]
Other individually immaterial components of other comprehensive income, net of tax	X duration, credit	IAS 1.85 Common practice	The amount of individually immaterial components of other comprehensive income, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income]
Other individually immaterial components of other comprehensive income, before tax	X duration, credit	IAS 1.85 Common practice	The amount of individually immaterial components of other comprehensive income, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax]
Income tax relating to other individually immaterial components of other comprehensive income	X duration, debit	IAS 1.85 Common practice	The amount of income tax relating to other individually immaterial components of other comprehensive income. [Refer: Other comprehensive income]
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 1.85 Common practice	The entity's share of the profit (loss) of associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Profit (loss)]
Share of profit (loss) of joint ventures accounted for using equity method	X duration, credit	IAS 1.85 Common practice	The entity's share of the profit (loss) of joint ventures accounted for using the equity method. [Refer: Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]
Total share of profit (loss) of associates and joint ventures accounted for using equity method	X duration, credit	IAS 1.82 c Disclosure, IFRS 8.23 g Disclosure, IFRS 8.28 e Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure	The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]
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 1.82A Disclosure	Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, net of tax.
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 1.82A Disclosure	Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, net of tax.
Total share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax	X duration, credit	IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure	The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]
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 1.82A Disclosure	Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, before tax.
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 1.82A Disclosure	Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, before tax.
Total share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax	X duration, credit	Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IAS 1.91 b Disclosure	The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]
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 1.91 Disclosure	The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]
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 1.91 Disclosure	The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]
Aggregated income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method	X duration, debit	IAS 1.90 Disclosure	The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]
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 1.91 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income that will not be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income]
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss	X duration, debit	IAS 1.91 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income that will be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income]
Aggregated income tax relating to components of other comprehensive income	X duration	IAS 1.90 Disclosure, IAS 12.81 ab Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]
Comprehensive income, continuing and discontinued operations [abstract]
Comprehensive income from continuing operations	X duration, credit	IFRS 5.33 d Common practice	The comprehensive income from continuing operations. [Refer: Continuing operations [member]; Comprehensive income]
Comprehensive income from discontinued operations	X duration, credit	IFRS 5.33 d Common practice	The comprehensive income from discontinued operations. [Refer: Discontinued operations [member]; Comprehensive income]
Total comprehensive income	X duration, credit	IFRS 12.B10 b Example, IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 12.B12 b (ix) Disclosure, IFRS 1.24 b Disclosure, IFRS 1.32 a (ii) Disclosure	The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.
Comprehensive income attributable to owners of parent, continuing and discontinued operations [abstract]
Comprehensive income from continuing operations, attributable to owners of parent	X duration, credit	IFRS 5.33 d Common practice	The comprehensive income from continuing operations attributable to owners of the parent. [Refer: Comprehensive income from continuing operations]
Comprehensive income from discontinued operations, attributable to owners of parent	X duration, credit	IFRS 5.33 d Common practice	The comprehensive income from discontinued operations attributable to owners of the parent. [Refer: Comprehensive income from discontinued operations]
Total comprehensive income, attributable to owners of parent	X duration, credit	IAS 1.81B b (ii) Disclosure, IAS 1.106 a Disclosure	The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]
Comprehensive income attributable to non-controlling interests, continuing and discontinued operations [abstract]
Comprehensive income from continuing operations, attributable to non-controlling interests	X duration, credit	IFRS 5.33 d Common practice	The comprehensive income from continuing operations attributable to non-controlling interests. [Refer: Comprehensive income from continuing operations; Non-controlling interests]
Comprehensive income from discontinued operations, attributable to non-controlling interests	X duration, credit	IFRS 5.33 d Common practice	The comprehensive income from discontinued operations attributable to non-controlling interests. [Refer: Comprehensive income from discontinued operations; Non-controlling interests]
Total comprehensive income, attributable to non-controlling interests	X duration, credit	IAS 1.106 a Disclosure, IAS 1.81B b (i) Disclosure	The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]
[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 7.14 Common practice	The cash outflow for payments to suppliers for goods and services and to, and on behalf of, employees.
Payments for exploration and evaluation expenses	X duration, credit	IAS 7.14 Common practice	The cash outflow for expenses incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
Adjustments for interest expense	X duration, debit	IAS 7.20 Common practice	Adjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)]
Adjustments for interest income	X duration, credit	IAS 7.20 Common practice	Adjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)]
Adjustments for dividend income	X duration, credit	IAS 7.20 Common practice	Adjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend income; Profit (loss)]
Adjustments for finance income	X duration, credit	IAS 7.20 Common practice	Adjustments for finance income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income; Profit (loss)]
Adjustments for finance income (cost)	X duration, credit	IAS 7.20 Common practice	Adjustments for net finance income or cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income (cost); Profit (loss)]
Adjustments for deferred tax expense	X duration, debit	IAS 7.20 Common practice	Adjustments for deferred tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred tax expense (income); Profit (loss)]
Adjustments to reconcile profit (loss) other than changes in working capital	X duration, debit	IAS 7.20 Common practice	Adjustments, other than changes in working capital, to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Cash flows from (used in) operations before changes in working capital	X duration	IAS 7.20 Common practice, IAS 7 - A Statement of cash flows for an entity other than a financial institution Example	The cash inflow (outflow) from the entity's operations before changes in working capital.
Increase (decrease) in working capital	X duration, credit	IAS 7.20 Common practice	The increase (decrease) in working capital.
Adjustments for decrease (increase) in trade and other receivables	X duration, debit	IAS 7.20 Common practice	Adjustments for decrease (increase) in trade and other receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Profit (loss)]
Adjustments for increase (decrease) in trade and other payables	X duration, debit	IAS 7.20 Common practice	Adjustments for increase (decrease) in trade and other payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other payables; Profit (loss)]
Adjustments for decrease (increase) in prepaid expenses	X duration, debit	IAS 7.20 Common practice	Adjustments for the decrease (increase) in prepaid expenses to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Current prepaid expenses; Profit (loss)]
Adjustments for decrease (increase) in accrued income including contract assets [abstract]
Adjustments for decrease (increase) in contract assets	X duration, debit	IAS 7.20 a Common practice	Adjustments for the decrease (increase) in contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Contract assets; Profit (loss)]
Adjustments for decrease (increase) in accrued income other than contract assets	X duration, debit	IAS 7.20 a Common practice	Adjustments for the decrease (increase) in accrued income other than contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Accrued income other than contract assets; Profit (loss)]
Total adjustments for decrease (increase) in accrued income including contract assets	X duration, debit	IAS 7.20 a Common practice	Adjustments for the decrease (increase) in accrued income including contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Accrued income including contract assets; Profit (loss)]
Adjustments for increase (decrease) in deferred income including contract liabilities [abstract]
Adjustments for increase (decrease) in contract liabilities	X duration, debit	IAS 7.20 a Common practice	Adjustments for the increase (decrease) in contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Contract liabilities; Profit (loss)]
Adjustments for increase (decrease) in deferred income other than contract liabilities	X duration, debit	IAS 7.20 a Common practice	Adjustments for the increase (decrease) in deferred income other than contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income other than contract liabilities; Profit (loss)]
Total adjustments for increase (decrease) in deferred income including contract liabilities	X duration, debit	IAS 7.20 a Common practice	Adjustments for the increase (decrease) in deferred income including contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income including contract liabilities; Profit (loss)]
Adjustments for decrease (increase) in other assets	X duration, debit	IAS 7.20 Common practice	Adjustments for decrease (increase) in other assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other assets; Profit (loss)]
Adjustments for increase (decrease) in other liabilities	X duration, debit	IAS 7.20 Common practice	Adjustments for increase (decrease) in other liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other liabilities; Profit (loss)]
Adjustments for decrease (increase) in other current assets	X duration, debit	IAS 7.20 Common practice	Adjustments for decrease (increase) in other current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current assets; Profit (loss)]
Adjustments for increase (decrease) in other current liabilities	X duration, debit	IAS 7.20 Common practice	Adjustments for increase (decrease) in other current liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current liabilities; Profit (loss)]
Adjustments for increase (decrease) in employee benefit liabilities	X duration, debit	IAS 7.20 Common practice	Adjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for decrease (increase) in loans and advances to customers	X duration, debit	IAS 7.20 Common practice	Adjustments for decrease (increase) in loans and advances to customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to customers; Profit (loss)]
Adjustments for decrease (increase) in loans and advances to banks	X duration, debit	IAS 7.20 Common practice	Adjustments for decrease (increase) in loans and advances to banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to banks; Profit (loss)]
Adjustments for increase (decrease) in deposits from customers	X duration, debit	IAS 7.20 Common practice	Adjustments for increase (decrease) in deposits from customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from customers; Profit (loss)]
Adjustments for increase (decrease) in deposits from banks	X duration, debit	IAS 7.20 Common practice	Adjustments for increase (decrease) in deposits from banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from banks; Profit (loss)]
Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities	X duration, debit	IAS 7.20 Common practice	Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment contracts liabilities; Liabilities under insurance contracts and reinsurance contracts issued; Profit (loss)]Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment contracts liabilities; Profit (loss)]
Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent	X duration, debit	IAS 7.20 Common practice	Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Repurchase agreements and cash collateral on securities lent; Profit (loss)]
Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed	X duration, debit	IAS 7.20 Common practice	Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Reverse repurchase agreements and cash collateral on securities borrowed; Profit (loss)]
Adjustments for decrease (increase) in financial assets held for trading	X duration, debit	IAS 7.20 Common practice	Adjustments for decrease (increase) in financial assets held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss, classified as held for trading; Profit (loss)]
Adjustments for increase (decrease) in financial liabilities held for trading	X duration, debit	IAS 7.20 Common practice	Adjustments for increase (decrease) in financial liabilities held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading; Profit (loss)]
Adjustments for decrease (increase) in derivative financial assets	X duration, debit	IAS 7.20 Common practice	Adjustments for decrease (increase) in derivative financial assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial assets; Profit (loss)]
Adjustments for increase (decrease) in derivative financial liabilities	X duration, debit	IAS 7.20 Common practice	Adjustments for increase (decrease) in derivative financial liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial liabilities; Profit (loss)]
Adjustments for decrease (increase) in biological assets	X duration, debit	IAS 7.20 Common practice	Adjustments for decrease (increase) in biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)]
Adjustments for increase in other provisions arising from passage of time	X duration, debit	IAS 7.20 Common practice	Adjustments for increases in other provisions arising from the passage of time to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Other provisions [member]]
Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss	X duration, debit	IAS 7.20 Common practice	Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss; Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss; Profit (loss)]
Adjustments for amortisation expense	X duration, debit	IAS 7.20 Common practice	Adjustments for amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Depreciation and amortisation expense]
Adjustments for depreciation expense	X duration, debit	IAS 7.20 Common practice	Adjustments for depreciation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for impairment loss recognised in profit or loss, goodwill	X duration, debit	IAS 7.20 Common practice	Adjustments for impairment loss on goodwill recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Goodwill; Impairment loss; Impairment loss recognised in profit or loss]
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivables	X duration, debit	IAS 7.20 Common practice	Adjustments for impairment loss (reversal of impairment loss) on trade and other receivables recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories	X duration, debit	IAS 7.20 Common practice	Adjustments for impairment loss (reversal of impairment loss) on inventories recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipment	X duration, debit	IAS 7.20 Common practice	Adjustments for impairment loss (reversal of impairment loss) on property, plant and equipment recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Property, plant and equipment]
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assets	X duration, debit	IAS 7.20 Common practice	Adjustments for impairment loss (reversal of impairment loss) on exploration and evaluation assets recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Exploration and evaluation assets [member]; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances	X duration, debit	IAS 7.20 Common practice	Adjustments for impairment loss (reversal of impairment loss) on loans and advances recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss]
Adjustments for gains (losses) on fair value adjustment, investment property	X duration, credit	IAS 7.20 Common practice	Adjustments for gains (losses) arising from a change in the fair value of investment property to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment property; Gains (losses) on fair value adjustment, investment property; Profit (loss)]
Adjustments for gains (losses) on change in fair value less costs to sell, biological assets	X duration, credit	IAS 7.20 Common practice	Adjustments for gains (losses) on changes in the fair value less costs to sell of biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)]
Adjustments for gains (losses) on change in fair value of derivatives	X duration, credit	IAS 7.20 Common practice	Adjustments for gains (losses) on changes in the fair value of derivatives to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: At fair value [member]; Derivatives [member]; Profit (loss)]
Adjustments for gain (loss) on disposals, property, plant and equipment	X duration, credit	IAS 7.20 Common practice	Adjustments for gain (loss) on disposals of property, plant and equipment to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Property, plant and equipment; Disposals, property, plant and equipment]
Adjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associates	X duration, credit	IAS 7.20 Common practice	Adjustments for gain (loss) on disposals investments in subsidiaries, joint ventures and associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; Profit (loss)]
Adjustments for undistributed profits of investments accounted for using equity method	X duration, credit	IAS 7.20 Common practice	Adjustments for undistributed profits of investments accounted for using the equity method to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investments accounted for using equity method; Profit (loss)]
Income taxes paid, classified as operating activities	X duration, credit	IAS 7.35 Common practice	The cash outflow for income taxes paid, classified as operating activities.
Income taxes refund, classified as operating activities	X duration, debit	IAS 7.35 Common practice	The cash inflow from income taxes refunded, classified as operating activities.
Finance costs paid, classified as operating activities	X duration, credit	IAS 7.31 Common practice	The cash outflow for finance costs paid, classified as operating activities. [Refer: Finance costs]
Finance income received, classified as operating activities	X duration, debit	IAS 7.31 Common practice	The cash inflow from finance income received, classified as operating activities. [Refer: Finance income]
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 7.16 Common practice	The cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
Dividends received from investments accounted for using equity method, classified as investing activities	X duration, debit	IAS 7.16 Common practice	The cash inflow representing dividends received from investments that are accounted for using the equity method, classified as investing activities. [Refer: Investments accounted for using equity method; Dividends received]
Dividends received from associates, classified as investing activities	X duration, debit	IAS 7.16 Common practice	The cash inflow representing dividends received from associates, classified as investing activities. [Refer: Associates [member]; Dividends received]
Dividends received from joint ventures, classified as investing activities	X duration, debit	IAS 7.16 Common practice	The cash inflow representing dividends received from joint ventures, classified as investing activities. [Refer: Joint ventures [member]; Dividends received]
Purchase of interests in associates	X duration, credit	IAS 7.16 Common practice	The cash outflow for the purchase of interests in associates. [Refer: Associates [member]]
Proceeds from sales of interests in associates	X duration, debit	IAS 7.16 Common practice	The cash inflow from sales of interests in associates. [Refer: Associates [member]]
Purchase of interests in investments accounted for using equity method	X duration, credit	IAS 7.16 Common practice	The cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
Proceeds from sales of investments accounted for using equity method	X duration, debit	IAS 7.16 Common practice	The cash inflow from sales of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
Cash advances and loans made to related parties	X duration, credit	IAS 7.16 Common practice	The cash outflow for loans and advances made to related parties. [Refer: Related parties [member]]
Cash receipts from repayment of advances and loans made to related parties	X duration, debit	IAS 7.16 Common practice	The cash inflow from repayment to the entity of loans and advances made to related parties. [Refer: Related parties [member]]
Purchase of investment property	X duration, credit	IAS 7.16 Common practice	The cash outflow for the purchase of investment property. [Refer: Investment property]
Proceeds from sales of investment property	X duration, debit	IAS 7.16 Common practice	The cash inflow from sales of investment property. [Refer: Investment property]
Purchase of biological assets	X duration, credit	IAS 7.16 Common practice	The cash outflow for the purchase of biological assets. [Refer: Biological assets]
Proceeds from sales of biological assets	X duration, debit	IAS 7.16 Common practice	The cash inflow from sales of biological assets. [Refer: Biological assets]
Purchase of exploration and evaluation assets	X duration, credit	IAS 7.16 Common practice	The cash outflow for the purchase of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
Proceeds from disposal of exploration and evaluation assets	X duration, debit	IAS 7.16 Common practice	The cash inflow from the disposal of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
Purchase of mining assets	X duration, credit	IAS 7.16 Common practice	The cash outflow for the purchase of mining assets. [Refer: Mining assets]
Proceeds from disposal of mining assets	X duration, debit	IAS 7.16 Common practice	The cash inflow from the disposal of mining assets. [Refer: Mining assets]
Purchase of oil and gas assets	X duration, credit	IAS 7.16 Common practice	The cash outflow for the purchase of oil and gas assets. [Refer: Oil and gas assets]
Proceeds from disposal of oil and gas assets	X duration, debit	IAS 7.16 Common practice	The cash inflow from disposal of oil and gas assets. [Refer: Oil and gas assets]
Proceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations	X duration, debit	IAS 7.16 Common practice	The cash inflow from the disposal of non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale]
Purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets	X duration, credit	IAS 7.16 Common practice	The cash outflow for the purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment]
Proceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets	X duration, debit	IAS 7.16 Common practice	The cash inflow from the disposal of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment]
Payments for development project expenditure	X duration, credit	IAS 7.16 Common practice	The cash outflow for expenditure related to development projects.
Cash flows used in exploration and development activities	X duration, credit	IAS 7.16 Common practice	The cash outflow for exploration and development activities.
Purchase of investments other than investments accounted for using equity method	X duration, credit	IAS 7.16 Common practice	The cash outflow for the purchase of investments other than investments accounted for using equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]
Proceeds from sales of investments other than investments accounted for using equity method	X duration, debit	IAS 7.16 Common practice	The cash inflow from sales of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]
Purchase of financial instruments, classified as investing activities	X duration, credit	IAS 7.16 Common practice	The cash outflow for the purchase of financial instruments. [Refer: Financial instruments, class [member]]
Proceeds from sales or maturity of financial instruments, classified as investing activities	X duration, debit	IAS 7.16 Common practice	The cash inflow from sales or maturity of financial instruments, classified as investing activities. [Refer: Financial instruments, class [member]]
Purchase of available-for-sale financial assets	X duration, credit	Expiry date 2023-01-01 IAS 7.16 Common practice, Expired 2023-01-01 IAS 7.16 Common practice	The cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale]
Proceeds from disposal or maturity of available-for-sale financial assets	X duration, debit	Expiry date 2023-01-01 IAS 7.16 Common practice, Expired 2023-01-01 IAS 7.16 Common practice	The cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale]
Cash flows from (used in) decrease (increase) in short-term deposits and investments	X duration, debit	IAS 7.16 Common practice	The cash inflow (outflow) due to a decrease (increase) in short-term deposits and investments.
Inflows of cash from investing activities	X duration, debit	IAS 7.16 Common practice	The cash inflow from investing activities.
Outflows of cash from investing activities	X duration, credit	IAS 7.16 Common practice	The cash outflow for investing activities.
Cash flows from (used in) financing activities [abstract]
Dividends paid to equity holders of parent, classified as financing activities	X duration, credit	IAS 7.17 Common practice	The cash outflow for dividends paid to equity holders of the parent, classified as financing activities.
Dividends paid to non-controlling interests, classified as financing activities	X duration, credit	IAS 7.17 Common practice	The cash outflow for dividends paid to non-controlling interests, classified as financing activities. [Refer: Non-controlling interests; Dividends paid to non-controlling interests]
Proceeds from sale or issue of treasury shares	X duration, debit	IAS 7.17 Common practice	The cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares]
Proceeds from exercise of options	X duration, debit	IAS 7.17 Common practice	The cash inflow from the exercise of options.
Proceeds from exercise of warrants	X duration, debit	IAS 7.17 Common practice	The cash inflow from the exercise of share purchase warrants.
Proceeds from issue of ordinary shares	X duration, debit	IAS 7.17 Common practice	The cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]]
Proceeds from issue of preference shares	X duration, debit	IAS 7.17 Common practice	The cash inflow from the issuing of preference shares. [Refer: Preference shares [member]]
Proceeds from non-current borrowings	X duration, debit	IAS 7.17 Common practice	The cash inflow from non-current borrowings obtained. [Refer: Borrowings]
Repayments of non-current borrowings	X duration, credit	IAS 7.17 Common practice	The cash outflow for repayments of non-current borrowings. [Refer: Borrowings]
Proceeds from current borrowings	X duration, debit	IAS 7.17 Common practice	The cash inflow from current borrowings obtained. [Refer: Current borrowings]
Repayments of current borrowings	X duration, credit	IAS 7.17 Common practice	The cash outflow for repayments of current borrowings. [Refer: Current borrowings]
Cash flows from (used in) increase (decrease) in current borrowings	X duration, debit	IAS 7.17 Common practice	The cash inflow (outflow) due to an increase (decrease) in current borrowings. [Refer: Current borrowings]
Cash advances and loans from related parties	X duration, debit	IAS 7.17 Common practice	The cash inflow from advances and loans from related parties. [Refer: Related parties [member]]
Cash repayments of advances and loans from related parties	X duration, credit	IAS 7.17 Common practice	The cash outflow for repayments of advances and loans from related parties. [Refer: Related parties [member]]
Proceeds from issue of bonds, notes and debentures	X duration, debit	IAS 7.17 Common practice	The cash inflow from the issuing of bonds, notes and debentures.
Repayments of bonds, notes and debentures	X duration, credit	IAS 7.17 Common practice	The cash outflow for repayments of bonds, notes and debentures.
Payments for share issue costs	X duration, credit	IAS 7.17 Common practice	The cash outflow for share issue costs.
Payments for debt issue costs	X duration, credit	IAS 7.17 Common practice	The cash outflow for debt issue costs.
Proceeds from contributions of non-controlling interests	X duration, debit	IAS 7.17 Common practice	The cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests]
Proceeds from issue of subordinated liabilities	X duration, debit	IAS 7.17 Common practice	The cash inflow from the issuing of subordinated liabilities. [Refer: Subordinated liabilities]
Repayments of subordinated liabilities	X duration, credit	IAS 7.17 Common practice	The cash outflow for repayments of subordinated liabilities. [Refer: Subordinated liabilities]
[800400] Notes - Statement of changes in equity, additional disclosures
Statement of changes in equity [abstract]
Statement of changes in equity [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Dividends recognised as distributions to owners of parent, relating to prior years	X duration, debit	IAS 1.106 d Common practice	The amount of dividends relating to prior years, recognised as distributions to owners of the parent. [Refer: Parent [member]]
Dividends recognised as distributions to owners of parent, relating to current year	X duration, debit	IAS 1.106 d Common practice	The amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent [member]]
Dividends recognised as distributions to owners of parent	X duration, debit	IAS 1.106 d Common practice	The amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]]
Dividends recognised as distributions to non-controlling interests	X duration, debit	IAS 1.106 d Common practice	The amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests]
Increase (decrease) through change in equity of subsidiaries, equity	X duration, credit	IAS 1.106 d Common practice	The increase (decrease) in the entity's equity resulting from the change in the equity of subsidiaries. [Refer: Subsidiaries [member]]
Increase (decrease) through acquisition of subsidiary, equity	X duration, credit	IAS 1.106 d Common practice	The increase (decrease) in equity resulting from the acquisition of subsidiaries. [Refer: Subsidiaries [member]]
Increase (decrease) through disposal of subsidiary, equity	X duration, credit	IAS 1.106 d Common practice	The increase (decrease) in equity resulting from the disposal of subsidiaries. [Refer: Subsidiaries [member]]
Increase (decrease) through transfer between revaluation surplus and retained earnings, equity	X duration, credit	IAS 1.106 d Common practice	The increase (decrease) in equity resulting from transfers between a revaluation surplus and retained earnings. [Refer: Retained earnings; Revaluation surplus]
Increase (decrease) through transfer to statutory reserve, equity	X duration, credit	IAS 1.106 d Common practice	The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve]
Increase (decrease) through appropriation of retained earnings, equity	X duration, credit	IAS 1.106 d Common practice	The increase (decrease) in equity resulting from the appropriation of retained earnings. [Refer: Retained earnings]
Increase (decrease) through exercise of options, equity	X duration, credit	IAS 1.106 d Common practice	The increase (decrease) in equity resulting from the exercise of options.
Increase (decrease) through exercise of warrants, equity	X duration, credit	IAS 1.106 d Common practice	The increase (decrease) in equity resulting from the exercise of warrants.
Increase (decrease) through conversion of convertible instruments, equity	X duration, credit	IAS 1.106 d Common practice	The increase (decrease) in equity resulting from the conversion of convertible instruments.
Issue of convertible instruments	X duration, credit	IAS 1.106 d Common practice	The change in equity resulting from the issuing of convertible instruments.
Decrease (increase) through tax on share-based payment transactions, equity	X duration, debit	IAS 1.106 d Common practice	The decrease (increase) in equity resulting from tax on transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]
Increase (decrease) through transactions with owners, equity	X duration, credit	IAS 1.106 d Common practice	The increase (decrease) in equity resulting from transactions with owners.
Purchase of treasury shares	X duration, debit	IAS 1.106 d Common practice	The decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares]
Sale or issue of treasury shares	X duration, credit	IAS 1.106 d Common practice	The increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares]
Cancellation of treasury shares	X duration, credit	IAS 1.106 d Common practice	The amount of treasury stock cancelled during the period. [Refer: Treasury shares]
Reduction of issued capital	X duration, debit	IAS 1.106 d Common practice	The decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital]
Share issue related cost	X duration, debit	IAS 1.106 d Common practice	The amount of cost related to the issuance of shares.
Miscellaneous components of equity [abstract]
Components of equity [axis]	axis	IAS 1.106 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Equity [member]	member	IAS 1.106 Disclosure	This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the 'Components of equity' axis if no other member is used.
Statutory reserve [member]	member	IAS 1.108 Common practice	This member stands for a component of equity representing reserves created based on legal requirements.
Capital redemption reserve [member]	member	IAS 1.108 Common practice	This member stands for a component of equity representing the reserve for the redemption of the entity's own shares.
Merger reserve [member]	member	IAS 1.108 Common practice	This member stands for a component of equity that may result in relation to a business combination outside the scope of IFRS 3.
Reserve of equity component of convertible instruments [member]	member	IAS 1.108 Common practice	This member stands for a component of equity representing components of convertible instruments classified as equity.
Capital reserve [member]	member	IAS 1.108 Common practice	This member stands for a component of equity representing capital reserves.
Additional paid-in capital [member]	member	IAS 1.108 Common practice	This member stands for amounts received from issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders.
Warrant reserve [member]	member	IAS 1.108 Common practice	This member stands for a component of equity resulting from issuing share purchase warrants, other than those resulting from share-based payment arrangements. [Refer: Reserve of share-based payments [member]]
Retained earnings, profit (loss) for reporting period [member]	member	IAS 1.108 Common practice	This member stands for a component of equity representing the entity’s undistributed profit or loss for the reporting period. [Refer: Retained earnings [member]; Profit (loss)]
Retained earnings, excluding profit (loss) for reporting period [member]	member	IAS 1.108 Common practice	This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit, excluding profit or loss for the reporting period. [Refer: Retained earnings [member]]
Miscellaneous other reserves [member]	member	IAS 1.108 Common practice	This member stands for a component of equity representing miscellaneous reserves that the entity does not separately disclose in the same statement or note. [Refer: Other reserves [member]]
Reserve of overlay approach [member]	member	Effective on first application of IFRS 9 IFRS 4.35D b Common practice	This member stands for a component of equity representing the accumulated overlay approach adjustments.
[800500] Notes - List of notes
Disclosure of notes and other explanatory information [text block]	text block	IAS 1.10 e Disclosure	The disclosure of notes and other explanatory information as part of a complete set of financial statements.
Disclosure of accounting judgements and estimates [text block]	text block	IAS 1.10 e Common practice	The disclosure of judgements that management has made in the process of applying the entity's accounting policies that have the most significant effect on amounts recognised in the financial statements along with information about the assumptions that the entity makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next year. [Refer: Carrying amount [member]]
Disclosure of accrued expenses and other liabilities [text block]	text block	IAS 1.10 e Common practice	The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities]
Disclosure of allowance for credit losses [text block]	text block	IAS 1.10 e Common practice	The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]
Disclosure of associates [text block]	text block	IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure	The disclosure of associates. [Refer: Associates [member]]
Disclosure of auditors' remuneration [text block]	text block	IAS 1.10 e Common practice	The disclosure of compensation to the entity's auditors.
Disclosure of authorisation of financial statements [text block]	text block	IAS 1.10 e Common practice	The disclosure of the authorisation of financial statements for issue.
Disclosure of available-for-sale financial assets [text block]	text block	Expiry date 2023-01-01 IAS 1.10 e Common practice, Expired 2023-01-01 IAS 1.10 e Common practice	The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale]
Disclosure of basis of consolidation [text block]	text block	IAS 1.10 e Common practice	The disclosure of the basis used for consolidation.
Disclosure of basis of preparation of financial statements [text block]	text block	IAS 1.10 e Common practice	The disclosure of the basis used for the preparation of the financial statements.
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]	text block	IAS 41 - Disclosure Disclosure	The entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets.
Disclosure of borrowing costs [text block]	text block	IAS 23 - Disclosure Disclosure	The entire disclosure for borrowing costs.
Disclosure of borrowings [text block]	text block	IAS 1.10 e Common practice	The disclosure of borrowings. [Refer: Borrowings]
Disclosure of business combinations [text block]	text block	IFRS 3 - Disclosures Disclosure	The entire disclosure for business combinations.
Disclosure of cash and bank balances at central banks [text block]	text block	IAS 1.10 e Common practice	The disclosure of cash and bank balances at central banks.
Disclosure of cash and cash equivalents [text block]	text block	IAS 1.10 e Common practice	The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]
Disclosure of cash flow statement [text block]	text block	IAS 7 - Presentation of a statement of cash flows Disclosure	The entire disclosure for a statement of cash flows.
Disclosure of changes in accounting policies [text block]	text block	IAS 1.10 e Common practice	The disclosure of changes made to accounting policies by the entity.
Disclosure of changes in accounting policies, accounting estimates and errors [text block]	text block	IAS 8 - Accounting policies Disclosure	The entire disclosure for changes in accounting policies, accounting estimates and errors.
Disclosure of collateral [text block]	text block	IAS 1.10 e Common practice	The disclosure of assets and liabilities used as collateral.
Disclosure of claims and benefits paid [text block]	text block	IAS 1.10 e Common practice	The disclosure of claims and benefits paid to policyholders.
Disclosure of commitments [text block]	text block	IAS 1.10 e Common practice	The disclosure of commitments.
Disclosure of commitments and contingent liabilities [text block]	text block	IAS 1.10 e Common practice	The disclosure of commitments and contingent liabilities. [Refer: Contingent liabilities [member]]
Disclosure of contingent liabilities [text block]	text block	IAS 37.86 Disclosure	The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]]
Disclosure of cost of sales [text block]	text block	IAS 1.10 e Common practice	The disclosure of the cost of sales. [Refer: Cost of sales]
Disclosure of credit risk [text block]	text block	IFRS 7 - Credit risk Disclosure, IAS 1.10 e Common practice	The disclosure of credit risk. [Refer: Credit risk [member]]
Disclosure of debt instruments [text block]	text block	IAS 1.10 e Common practice	The disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held]
Disclosure of deferred acquisition costs arising from insurance contracts [text block]	text block	IAS 1.10 e Common practice	The disclosure of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]The disclosure of deferred acquisition costs arising from insurance contracts.
Disclosure of deferred income [text block]	text block	IAS 1.10 e Common practice	The disclosure of deferred income. [Refer: Deferred income including contract liabilities]
Disclosure of deferred taxes [text block]	text block	IAS 1.10 e Common practice	The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]
Disclosure of deposits from banks [text block]	text block	IAS 1.10 e Common practice	The disclosure of deposits from banks. [Refer: Deposits from banks]
Disclosure of deposits from customers [text block]	text block	IAS 1.10 e Common practice	The disclosure of deposits from customers. [Refer: Deposits from customers]
Disclosure of depreciation and amortisation expense [text block]	text block	IAS 1.10 e Common practice	The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]
Disclosure of derivative financial instruments [text block]	text block	IAS 1.10 e Common practice	The disclosure of derivative financial instruments. [Refer: Derivatives [member]]
Disclosure of discontinued operations [text block]	text block	IAS 1.10 e Common practice	The disclosure of discontinued operations. [Refer: Discontinued operations [member]]
Disclosure of dividends [text block]	text block	IAS 1.10 e Common practice	The disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.
Disclosure of earnings per share [text block]	text block	IAS 33 - Disclosure Disclosure	The entire disclosure for earnings per share.
Disclosure of effect of changes in foreign exchange rates [text block]	text block	IAS 21 - Disclosure Disclosure	The entire disclosure for the effect of changes in foreign exchange rates.
Disclosure of employee benefits [text block]	text block	IAS 19 - Scope Disclosure	The entire disclosure for employee benefits.
Disclosure of entity's operating segments [text block]	text block	IFRS 8 - Disclosure Disclosure	The entire disclosure for operating segments.
Disclosure of events after reporting period [text block]	text block	IAS 10 - Disclosure Disclosure	The entire disclosure for events after the reporting period.
Disclosure of expenses [text block]	text block	IAS 1.10 e Common practice	The disclosure of expenses.
Disclosure of expenses by nature [text block]	text block	IAS 1.10 e Common practice	The disclosure of expenses by nature. [Refer: Expenses, by nature]
Disclosure of exploration and evaluation assets [text block]	text block	IFRS 6 - Disclosure Disclosure	The entire disclosure for exploration and evaluation assets.
Disclosure of fair value measurement [text block]	text block	IFRS 13 - Disclosure Disclosure	The entire disclosure for fair value measurement.
Disclosure of fair value of financial instruments [text block]	text block	IAS 1.10 e Common practice	The disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]]
Disclosure of fee and commission income (expense) [text block]	text block	IAS 1.10 e Common practice	The disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)]
Disclosure of finance cost [text block]	text block	IAS 1.10 e Common practice	The disclosure of finance cost. [Refer: Finance costs]
Disclosure of finance income (cost) [text block]	text block	IAS 1.10 e Common practice	The disclosure of finance income (cost). [Refer: Finance income (cost)]
Disclosure of finance income [text block]	text block	IAS 1.10 e Common practice	The disclosure of finance income. [Refer: Finance income]
Disclosure of financial assets held for trading [text block]	text block	IAS 1.10 e Common practice	The disclosure of financial assets classified as held for trading. [Refer: Financial assets]
Disclosure of financial instruments [text block]	text block	IFRS 7 - Scope Disclosure	The entire disclosure for financial instruments.
Disclosure of financial instruments at fair value through profit or loss [text block]	text block	IAS 1.10 e Common practice	The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]
Disclosure of financial instruments designated at fair value through profit or loss [text block]	text block	IAS 1.10 e Common practice	The disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]
Disclosure of financial instruments held for trading [text block]	text block	IAS 1.10 e Common practice	The disclosure of financial instruments classified as held for trading. [Refer: Financial instruments, class [member]]
Disclosure of financial liabilities held for trading [text block]	text block	IAS 1.10 e Common practice	The disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities]
Disclosure of financial risk management [text block]	text block	IAS 1.10 e Common practice	The disclosure of the entity's financial risk management practices and policies.
Disclosure of first-time adoption [text block]	text block	IFRS 1 - Presentation and disclosure Disclosure	The entire disclosure for the entity's first-time adoption of International Financial Reporting Standards.
Disclosure of general and administrative expense [text block]	text block	IAS 1.10 e Common practice	The disclosure of general and administrative expenses. [Refer: Administrative expenses]
Disclosure of general information about financial statements [text block]	text block	IAS 1.51 Disclosure	The entire disclosure for general information about financial statements.
Disclosure of going concern [text block]	text block	IAS 1.10 e Common practice	The disclosure of the entity's ability to continue as a going concern.
Disclosure of goodwill [text block]	text block	IAS 1.10 e Common practice	The disclosure of goodwill. [Refer: Goodwill]
Disclosure of government grants [text block]	text block	IAS 20 - Disclosure Disclosure	The entire disclosure for government grants.
Disclosure of hyperinflationary reporting [text block]Disclosure of information about hyperinflationary reporting [text block]	text block	IAS 29 - Disclosures Disclosure	The entire disclosure for financial reporting in hyperinflationary economies.The disclosure of information about financial reporting in hyperinflationary economies.
Disclosure of impairment of assets [text block]	text block	IAS 36 - Disclosure Disclosure	The entire disclosure for the impairment of assets.
Disclosure of income tax [text block]	text block	IAS 12 - Disclosure Disclosure	The entire disclosure for income taxes.
Disclosure of information about employees [text block]	text block	IAS 1.10 e Common practice	The disclosure of information about employees.
Disclosure of information about key management personnel [text block]	text block	IAS 1.10 e Common practice	The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]]
Disclosure of insurance contracts [text block]	text block	Effective 2023-01-01 IFRS 17 - Disclosure Disclosure, Expiry date 2023-01-01 IFRS 4 - Disclosure Disclosure, IFRS 17 - Disclosure Disclosure	The entire disclosure for insurance contracts.
Disclosure of insurance premium revenue [text block]	text block	IAS 1.10 e Common practice	The disclosure of insurance premium revenue. [Refer: Revenue]
Disclosure of intangible assets [text block]	text block	IAS 38 - Disclosure Disclosure	The entire disclosure for intangible assets.
Disclosure of intangible assets and goodwill [text block]	text block	IAS 1.10 e Common practice	The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill]
Disclosure of interest expense [text block]	text block	IAS 1.10 e Common practice	The disclosure of interest expense. [Refer: Interest expense]
Disclosure of interest income [text block]	text block	IAS 1.10 e Common practice	The disclosure of interest income. [Refer: Interest income]
Disclosure of interest income (expense) [text block]	text block	IAS 1.10 e Common practice	The disclosure of interest income and expense. [Refer: Interest income (expense)]
Disclosure of interests in other entities [text block]	text block	IFRS 12.1 Disclosure	The entire disclosure for interests in other entities.
Disclosure of interim financial reporting [text block]Disclosure of information about interim financial reporting [text block]	text block	IAS 34 - Content of an interim financial report Disclosure	The entire disclosure for interim financial reporting.The disclosure of information about interim financial reporting.
Disclosure of inventories [text block]	text block	IAS 2 - Disclosure Disclosure	The entire disclosure for inventories.
Disclosure of investment contracts liabilities [text block]	text block	IAS 1.10 e Common practice	The disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities]
Disclosure of investment property [text block]	text block	IAS 40 - Disclosure Disclosure	The entire disclosure for investment property.
Disclosure of investments accounted for using equity method [text block]	text block	IAS 1.10 e Common practice	The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
Disclosure of investments other than investments accounted for using equity method [text block]	text block	IAS 1.10 e Common practice	The disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method]
Disclosure of issued capital [text block]	text block	IAS 1.10 e Common practice	The disclosure of issued capital. [Refer: Issued capital]
Disclosure of joint ventures [text block]	text block	IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure	The disclosure of joint ventures. [Refer: Joint ventures [member]]
Disclosure of lease prepayments [text block]	text block	IAS 1.10 e Common practice	The disclosure of lease prepayments. [Refer: Prepayments]
Disclosure of leases [text block]	text block	IFRS 16 - Disclosure Disclosure, IFRS 16 - Presentation Disclosure	The entire disclosure for leases.
Disclosure of liquidity risk [text block]	text block	IAS 1.10 e Common practice	The disclosure of liquidity risk. [Refer: Liquidity risk [member]]
Disclosure of loans and advances to banks [text block]	text block	IAS 1.10 e Common practice	The disclosure of loans and advances to banks. [Refer: Loans and advances to banks]
Disclosure of loans and advances to customers [text block]	text block	IAS 1.10 e Common practice	The disclosure of loans and advances to customers. [Refer: Loans and advances to customers]
Disclosure of market risk [text block]	text block	IAS 1.10 e Common practice	The disclosure of market risk. [Refer: Market risk [member]]
Disclosure of material accounting policy information [text block]	text block	Effective 2023-01-01 IAS 1.117 Disclosure, IAS 1.117 Disclosure	The entire disclosure of material accounting policy information applied by the entity.
Disclosure of net asset value attributable to unit-holders [text block]	text block	IAS 1.10 e Common practice	The disclosure of the net asset value attributable to unit-holders.
Disclosure of non-controlling interests [text block]	text block	IAS 1.10 e Common practice	The disclosure of non-controlling interests. [Refer: Non-controlling interests]
Disclosure of non-current assets held for sale and discontinued operations [text block]	text block	IFRS 5 - Presentation and disclosure Disclosure	The entire disclosure for non-current assets held for sale and discontinued operations.
Disclosure of non-current assets or disposal groups classified as held for sale [text block]	text block	IAS 1.10 e Common practice	The disclosure of non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]
Disclosure of objectives, policies and processes for managing capital [text block]	text block	IAS 1.134 Disclosure	The disclosure of information that enables users of financial statements to evaluate the entity's objectives, policies and processes for managing capital.
Disclosure of other assets [text block]	text block	IAS 1.10 e Common practice	The disclosure of other assets. [Refer: Other assets]
Disclosure of other current assets [text block]	text block	IAS 1.10 e Common practice	The disclosure of other current assets. [Refer: Other current assets]
Disclosure of other current liabilities [text block]	text block	IAS 1.10 e Common practice	The disclosure of other current liabilities. [Refer: Other current liabilities]
Disclosure of other liabilities [text block]	text block	IAS 1.10 e Common practice	The disclosure of other liabilities. [Refer: Other liabilities]
Disclosure of other non-current assets [text block]	text block	IAS 1.10 e Common practice	The disclosure of other non-current assets. [Refer: Other non-current assets]
Disclosure of other non-current liabilities [text block]	text block	IAS 1.10 e Common practice	The disclosure of other non-current liabilities. [Refer: Other non-current liabilities]
Disclosure of other operating expense [text block]	text block	IAS 1.10 e Common practice	The disclosure of other operating expense. [Refer: Other operating income (expense)]
Disclosure of other operating income (expense) [text block]	text block	IAS 1.10 e Common practice	The disclosure of other operating income or expense. [Refer: Other operating income (expense)]
Disclosure of other operating income [text block]	text block	IAS 1.10 e Common practice	The disclosure of other operating income. [Refer: Other operating income (expense)]
Disclosure of other provisions, contingent liabilities and contingent assets [text block]	text block	IAS 37 - Disclosure Disclosure	The entire disclosure for other provisions, contingent liabilities and contingent assets.
Disclosure of prepayments and other assets [text block]	text block	IAS 1.10 e Common practice	The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments]
Disclosure of profit (loss) from operating activities [text block]	text block	IAS 1.10 e Common practice	The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities]
Disclosure of property, plant and equipment [text block]	text block	IAS 16 - Disclosure Disclosure	The entire disclosure for property, plant and equipment.
Disclosure of provisions [text block]	text block	IAS 1.10 e Common practice	The disclosure of provisions. [Refer: Provisions]
Disclosure of reclassification of financial instruments [text block]	text block	IAS 1.10 e Common practice	The disclosure of the reclassification of financial instruments. [Refer: Financial instruments, class [member]]
Disclosure of regulatory deferral accounts [text block]	text block	IFRS 14 - Disclosure Disclosure, IFRS 14 - Presentation Disclosure	The entire disclosure for regulatory deferral accounts.
Disclosure of reinsurance [text block]	text block	IAS 1.10 e Common practice	The disclosure of reinsurance.
Disclosure of related party [text block]	text block	IAS 24 - Disclosures Disclosure	The entire disclosure for related parties.
Disclosure of repurchase and reverse repurchase agreements [text block]	text block	IAS 1.10 e Common practice	The disclosure of repurchase and reverse repurchase agreements.
Disclosure of research and development expense [text block]	text block	IAS 1.10 e Common practice	The disclosure of research and development expense. [Refer: Research and development expense]
Disclosure of reserves within equity [text block]	text block	IAS 1.79 b Disclosure	The disclosure of reserves within equity. [Refer: Other reserves [member]]
Disclosure of restricted cash and cash equivalents [text block]	text block	IAS 1.10 e Common practice	The disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
Disclosure of revenue [text block]	text block	IAS 1.10 e Common practice	The entire disclosure for revenue.
Disclosure of revenue from contracts with customers [text block]	text block	IFRS 15 - Presentation Disclosure, IFRS 15 - Disclosure Disclosure	The entire disclosure for revenue from contracts with customers.
Disclosure of separate financial statements [text block]Disclosure of information about separate financial statements [text block]	text block	IAS 27 - Disclosure Disclosure, IFRS 12 - Objective Disclosure	The entire disclosure for separate financial statements.The disclosure of information about separate financial statements.
Disclosure of service concession arrangements [text block]	text block	SIC 29 - Consensus Disclosure	The entire disclosure for service concession arrangements.
Disclosure of share capital, reserves and other equity interest [text block]	text block	IAS 1.79 Disclosure	The entire disclosure for share capital, reserves and other equity interest.
Disclosure of share-based payment arrangements [text block]	text block	IFRS 2.44 Disclosure	The entire disclosure for share-based payment arrangements.
Disclosure of subordinated liabilities [text block]	text block	IAS 1.10 e Common practice	The disclosure of subordinated liabilities. [Refer: Subordinated liabilities]
Disclosure of subsidiaries [text block]	text block	IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure	The disclosure of subsidiaries. [Refer: Subsidiaries [member]]
Disclosure of significant accounting policies [text block]	text block	Expiry date 2023-01-01 IAS 1.117 Disclosure	The entire disclosure for significant accounting policies applied by the entity.
Disclosure of tax receivables and payables [text block]	text block	IAS 1.10 e Common practice	The disclosure of tax receivables and payables.
Disclosure of trade and other payables [text block]	text block	IAS 1.10 e Common practice	The disclosure of trade and other payables. [Refer: Trade and other payables]
Disclosure of trade and other receivables [text block]	text block	IAS 1.10 e Common practice	The disclosure of trade and other receivables. [Refer: Trade and other receivables]
Disclosure of trading income (expense) [text block]	text block	IAS 1.10 e Common practice	The disclosure of trading income (expense). [Refer: Trading income (expense)]
Disclosure of treasury shares [text block]	text block	IAS 1.10 e Common practice	The disclosure of treasury shares. [Refer: Treasury shares]
[800600] Notes - List of accounting policies
Disclosure of significant accounting policies [text block]	text block	Expiry date 2023-01-01 IAS 1.117 Disclosure	The entire disclosure for significant accounting policies applied by the entity.
Description of accounting policy for available-for-sale financial assets [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Expired 2023-01-01 IAS 1.117 b Common practice	The description of the entity's accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale]
Description of accounting policy for biological assets [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for biological assets. [Refer: Biological assets] Effective 2023-01-01: The description of the entity's material accounting policy information for biological assets. [Refer: Biological assets]The description of the entity's material accounting policy information for biological assets. [Refer: Biological assets]
Description of accounting policy for borrowing costs [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds. Effective 2023-01-01: The description of the entity's material accounting policy information for interest and other costs that the entity incurs in connection with the borrowing of funds.The description of the entity's material accounting policy information for interest and other costs that the entity incurs in connection with the borrowing of funds.
Description of accounting policy for borrowings [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for borrowings. [Refer: Borrowings] Effective 2023-01-01: The description of the entity's material accounting policy information for borrowings. [Refer: Borrowings]The description of the entity's material accounting policy information for borrowings. [Refer: Borrowings]
Description of accounting policy for business combinations [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for business combinations. [Refer: Business combinations [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for business combinations. [Refer: Business combinations [member]]The description of the entity's material accounting policy information for business combinations. [Refer: Business combinations [member]]
Description of accounting policy for business combinations and goodwill [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill] Effective 2023-01-01: The description of the entity's material accounting policy information for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill]The description of the entity's material accounting policy information for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill]
Description of accounting policy for cash flows [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for cash flows. Effective 2023-01-01: The description of the entity's material accounting policy information for cash flows.The description of the entity's material accounting policy information for cash flows.
Description of accounting policy for collateral [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for collateral. Effective 2023-01-01: The description of the entity's material accounting policy information for collateral.The description of the entity's material accounting policy information for collateral.
Description of accounting policy for construction in progress [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for construction in progress. [Refer: Construction in progress] Effective 2023-01-01: The description of the entity's material accounting policy information for construction in progress. [Refer: Construction in progress]The description of the entity's material accounting policy information for construction in progress. [Refer: Construction in progress]
Description of accounting policy for contingent liabilities and contingent assets [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets] Effective 2023-01-01: The description of the entity's material accounting policy information for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets]The description of the entity's material accounting policy information for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets]
Description of accounting policy for customer acquisition costs [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for costs related to acquisition of customers. Effective 2023-01-01: The description of the entity's material accounting policy information for costs related to acquisition of customers.The description of the entity's material accounting policy information for costs related to acquisition of customers.
Description of accounting policy for customer loyalty programmes [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for customer loyalty programmes. Effective 2023-01-01: The description of the entity's material accounting policy information for customer loyalty programmes.The description of the entity's material accounting policy information for customer loyalty programmes.
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs] Effective 2023-01-01: The description of the entity's material accounting policy information for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]The description of the entity's material accounting policy information for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]
Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts] Effective 2023-01-01: The description of the entity's material accounting policy information for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]The description of the entity's material accounting policy information for deferred acquisition costs arising from insurance contracts.
Description of accounting policy for deferred income tax [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for deferred income tax. [Refer: Deferred tax expense (income)] Effective 2023-01-01: The description of the entity's material accounting policy information for deferred income tax. [Refer: Deferred tax expense (income)]The description of the entity's material accounting policy information for deferred income tax. [Refer: Deferred tax expense (income)]
Description of accounting policy for depreciation expense [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for depreciation expense. [Refer: Depreciation and amortisation expense] Effective 2023-01-01: The description of the entity's material accounting policy information for depreciation expense. [Refer: Depreciation and amortisation expense]The description of the entity's material accounting policy information for depreciation expense. [Refer: Depreciation and amortisation expense]
Description of accounting policy for derecognition of financial instruments [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for the derecognition of financial instruments. [Refer: Financial instruments, class [member]]The description of the entity's material accounting policy information for the derecognition of financial instruments. [Refer: Financial instruments, class [member]]
Description of accounting policy for derivative financial instruments [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]]The description of the entity's material accounting policy information for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]]
Description of accounting policy for derivative financial instruments and hedging [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]]The description of the entity's material accounting policy information for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]]
Description of accounting policy for determining components of cash and cash equivalents [text block]	text block	IAS 7.46 Disclosure	The description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]
Description of accounting policy for discontinued operations [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for discontinued operations. [Refer: Discontinued operations [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for discontinued operations. [Refer: Discontinued operations [member]]The description of the entity's material accounting policy information for discontinued operations. [Refer: Discontinued operations [member]]
Description of accounting policy for discounts and rebates [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for discounts and rebates. Effective 2023-01-01: The description of the entity's material accounting policy information for discounts and rebates.The description of the entity's material accounting policy information for discounts and rebates.
Description of accounting policy for dividends [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. Effective 2023-01-01: The description of the entity's material accounting policy information for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.The description of the entity's material accounting policy information for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.
Description of accounting policy for earnings per share [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for earnings per share. Effective 2023-01-01: The description of the entity's material accounting policy information for earnings per share.The description of the entity's material accounting policy information for earnings per share.
Description of accounting policy for emission rights [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for emission rights. Effective 2023-01-01: The description of the entity's material accounting policy information for emission rights.The description of the entity's material accounting policy information for emission rights.
Description of accounting policy for employee benefits [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment. Effective 2023-01-01: The description of the entity's material accounting policy information for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.The description of the entity's material accounting policy information for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.
Description of accounting policy for environment related expense [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for environment related expense. Effective 2023-01-01: The description of the entity's material accounting policy information for environment related expense.The description of the entity's material accounting policy information for environment related expense.
Description of accounting policy for exceptional items [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for exceptional items. Effective 2023-01-01: The description of the entity's material accounting policy information for exceptional items.The description of the entity's material accounting policy information for exceptional items.
Description of accounting policy for expenses [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for expenses. Effective 2023-01-01: The description of the entity's material accounting policy information for expenses.The description of the entity's material accounting policy information for expenses.
Description of accounting policy for exploration and evaluation expenditures [text block]	text block	IFRS 6.24 a Disclosure	The description of the entity's accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
Description of accounting policy for fair value measurement [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for fair value measurement. [Refer: At fair value [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for fair value measurement. [Refer: At fair value [member]]The description of the entity's material accounting policy information for fair value measurement. [Refer: At fair value [member]]
Description of accounting policy for fee and commission income and expense [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for fee and commission income and expense. [Refer: Fee and commission income (expense)] Effective 2023-01-01: The description of the entity's material accounting policy information for fee and commission income and expense. [Refer: Fee and commission income (expense)]The description of the entity's material accounting policy information for fee and commission income and expense. [Refer: Fee and commission income (expense)]
Description of accounting policy for finance costs [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for finance costs. [Refer: Finance costs] Effective 2023-01-01: The description of the entity's material accounting policy information for finance costs. [Refer: Finance costs]The description of the entity's material accounting policy information for finance costs. [Refer: Finance costs]
Description of accounting policy for finance income and costs [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for finance income and costs. [Refer: Finance income (cost)] Effective 2023-01-01: The description of the entity's material accounting policy information for finance income and costs. [Refer: Finance income (cost)]The description of the entity's material accounting policy information for finance income and costs. [Refer: Finance income (cost)]
Description of accounting policy for financial assets [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for financial assets. [Refer: Financial assets] Effective 2023-01-01: The description of the entity's material accounting policy information for financial assets. [Refer: Financial assets]The description of the entity's material accounting policy information for financial assets. [Refer: Financial assets]
Description of accounting policy for financial guarantees [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for financial guarantees. [Refer: Guarantees [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for financial guarantees. [Refer: Guarantees [member]]The description of the entity's material accounting policy information for financial guarantees. [Refer: Guarantees [member]]
Description of accounting policy for financial instruments [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for financial instruments. [Refer: Financial instruments, class [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for financial instruments. [Refer: Financial instruments, class [member]]The description of the entity's material accounting policy information for financial instruments. [Refer: Financial instruments, class [member]]
Description of accounting policy for financial instruments at fair value through profit or loss [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]The description of the entity's material accounting policy information for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]
Description of accounting policy for financial liabilities [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for financial liabilities. [Refer: Financial liabilities] Effective 2023-01-01: The description of the entity's material accounting policy information for financial liabilities. [Refer: Financial liabilities]The description of the entity's material accounting policy information for financial liabilities. [Refer: Financial liabilities]
Description of accounting policy for foreign currency translation [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for foreign currency translation. Effective 2023-01-01: The description of the entity's material accounting policy information for foreign currency translation.The description of the entity's material accounting policy information for foreign currency translation.
Description of accounting policy for franchise fees [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for franchise fees. Effective 2023-01-01: The description of the entity's material accounting policy information for franchise fees.The description of the entity's material accounting policy information for franchise fees.
Description of accounting policy for functional currency [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for the currency of the primary economic environment in which the entity operates. Effective 2023-01-01: The description of the entity's material accounting policy information for the currency of the primary economic environment in which the entity operates.The description of the entity's material accounting policy information for the currency of the primary economic environment in which the entity operates.
Description of accounting policy for goodwill [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for goodwill. [Refer: Goodwill] Effective 2023-01-01: The description of the entity's material accounting policy information for goodwill. [Refer: Goodwill]The description of the entity's material accounting policy information for goodwill. [Refer: Goodwill]
Description of accounting policy for government grants [text block]	text block	IAS 20.39 a Disclosure	The description of the entity's accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants]
Description of accounting policy for hedging [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for hedging. Effective 2023-01-01: The description of the entity's material accounting policy information for hedging.The description of the entity's material accounting policy information for hedging.
Description of accounting policy for held-to-maturity investments [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Expired 2023-01-01 IAS 1.117 b Common practice	The description of the entity's accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments]
Description of accounting policy for impairment of assets [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for the impairment of assets. Effective 2023-01-01: The description of the entity's material accounting policy information for the impairment of assets.The description of the entity's material accounting policy information for the impairment of assets.
Description of accounting policy for impairment of financial assets [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for the impairment of financial assets. [Refer: Financial assets] Effective 2023-01-01: The description of the entity's material accounting policy information for the impairment of financial assets. [Refer: Financial assets]The description of the entity's material accounting policy information for the impairment of financial assets. [Refer: Financial assets]
Description of accounting policy for impairment of non-financial assets [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for the impairment of non-financial assets. [Refer: Financial assets] Effective 2023-01-01: The description of the entity's material accounting policy information for the impairment of non-financial assets. [Refer: Financial assets]The description of the entity's material accounting policy information for the impairment of non-financial assets. [Refer: Financial assets]
Description of accounting policy for income tax [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for income tax. Effective 2023-01-01: The description of the entity's material accounting policy information for income tax.The description of the entity's material accounting policy information for income tax.
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, Expiry date 2023-01-01 IFRS 4.37 a Disclosure, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]]The description of the entity's material accounting policy information for insurance contracts and related assets, liabilities, income and expense.
Description of accounting policy for intangible assets and goodwill [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill] Effective 2023-01-01: The description of the entity's material accounting policy information for intangible assets and goodwill. [Refer: Intangible assets and goodwill]The description of the entity's material accounting policy information for intangible assets and goodwill. [Refer: Intangible assets and goodwill]
Description of accounting policy for intangible assets other than goodwill [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] Effective 2023-01-01: The description of the entity's material accounting policy information for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]The description of the entity's material accounting policy information for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
Description of accounting policy for interest income and expense [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for income and expense arising from interest. Effective 2023-01-01: The description of the entity's material accounting policy information for income and expense arising from interest.The description of the entity's material accounting policy information for income and expense arising from interest.
Description of accounting policy for investment in associates [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for investments in associates. [Refer: Associates [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for investments in associates. [Refer: Associates [member]]The description of the entity's material accounting policy information for investments in associates. [Refer: Associates [member]]
Description of accounting policy for investment in associates and joint ventures [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]]The description of the entity's material accounting policy information for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]]
Description of accounting policy for investments in joint ventures [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for investments in joint ventures. [Refer: Joint ventures [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for investments in joint ventures. [Refer: Joint ventures [member]]The description of the entity's material accounting policy information for investments in joint ventures. [Refer: Joint ventures [member]]
Description of accounting policy for investment property [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for investment property. [Refer: Investment property] Effective 2023-01-01: The description of the entity's material accounting policy information for investment property. [Refer: Investment property]The description of the entity's material accounting policy information for investment property. [Refer: Investment property]
Description of accounting policy for investments other than investments accounted for using equity method [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] Effective 2023-01-01: The description of the entity's material accounting policy information for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]The description of the entity's material accounting policy information for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]
Description of accounting policy for issued capital [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for issued capital. [Refer: Issued capital] Effective 2023-01-01: The description of the entity's material accounting policy information for issued capital. [Refer: Issued capital]The description of the entity's material accounting policy information for issued capital. [Refer: Issued capital]
Description of accounting policy for leases [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time. Effective 2023-01-01: The description of the entity's material accounting policy information for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.The description of the entity's material accounting policy information for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.
Description of accounting policy for loans and receivables [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Expired 2023-01-01 IAS 1.117 b Common practice	The description of the entity's accounting policy for loans and receivables. [Refer: Loans and receivables]
Description of accounting policy for measuring inventories [text block]	text block	IAS 2.36 a Disclosure	The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]
Description of accounting policy for mining assets [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for mining assets. [Refer: Mining assets] Effective 2023-01-01: The description of the entity's material accounting policy information for mining assets. [Refer: Mining assets]The description of the entity's material accounting policy information for mining assets. [Refer: Mining assets]
Description of accounting policy for mining rights [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for mining rights. [Refer: Mining rights [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for mining rights. [Refer: Mining rights [member]]The description of the entity's material accounting policy information for mining rights. [Refer: Mining rights [member]]
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale] Effective 2023-01-01: The description of the entity's material accounting policy information for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]The description of the entity's material accounting policy information for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale] Effective 2023-01-01: The description of the entity's material accounting policy information for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale]The description of the entity's material accounting policy information for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale]
Description of accounting policy for offsetting of financial instruments [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for the offsetting of financial instruments. [Refer: Financial instruments, class [member]]The description of the entity's material accounting policy information for the offsetting of financial instruments. [Refer: Financial instruments, class [member]]
Description of accounting policy for oil and gas assets [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for oil and gas assets. [Refer: Oil and gas assets] Effective 2023-01-01: The description of the entity's material accounting policy information for oil and gas assets. [Refer: Oil and gas assets]The description of the entity's material accounting policy information for oil and gas assets. [Refer: Oil and gas assets]
Description of accounting policy for programming assets [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for programming assets. [Refer: Programming assets] Effective 2023-01-01: The description of the entity's material accounting policy information for programming assets. [Refer: Programming assets]The description of the entity's material accounting policy information for programming assets. [Refer: Programming assets]
Description of accounting policy for property, plant and equipment [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for property, plant and equipment. [Refer: Property, plant and equipment] Effective 2023-01-01: The description of the entity's material accounting policy information for property, plant and equipment. [Refer: Property, plant and equipment]The description of the entity's material accounting policy information for property, plant and equipment. [Refer: Property, plant and equipment]
Description of accounting policy for provisions [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for provisions. [Refer: Provisions] Effective 2023-01-01: The description of the entity's material accounting policy information for provisions. [Refer: Provisions]The description of the entity's material accounting policy information for provisions. [Refer: Provisions]
Description of accounting policy for reclassification of financial instruments [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for the reclassification of financial instruments. [Refer: Financial instruments, class [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for the reclassification of financial instruments. [Refer: Financial instruments, class [member]]The description of the entity's material accounting policy information for the reclassification of financial instruments. [Refer: Financial instruments, class [member]]
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]	text block	IFRS 7.28 a Disclosure	The description of the entity's accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Financial instruments, class [member]]
Description of accounting policy for recognition of revenue [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for recognising revenue. [Refer: Revenue] Effective 2023-01-01: The description of the entity's material accounting policy information for recognising revenue. [Refer: Revenue]The description of the entity's material accounting policy information for recognising revenue. [Refer: Revenue]
Description of accounting policy for regulatory deferral accounts [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]]The description of the entity's material accounting policy information for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]]
Description of accounting policy for reinsurance [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for reinsurance. Effective 2023-01-01: The description of the entity's material accounting policy information for reinsurance.The description of the entity's material accounting policy information for reinsurance.
Description of accounting policy for repairs and maintenance [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for repairs and maintenance. [Refer: Repairs and maintenance expense] Effective 2023-01-01: The description of the entity's material accounting policy information for repairs and maintenance. [Refer: Repairs and maintenance expense]The description of the entity's material accounting policy information for repairs and maintenance. [Refer: Repairs and maintenance expense]
Description of accounting policy for repurchase and reverse repurchase agreements [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for repurchase and reverse repurchase agreements. Effective 2023-01-01: The description of the entity's material accounting policy information for repurchase and reverse repurchase agreements.The description of the entity's material accounting policy information for repurchase and reverse repurchase agreements.
Description of accounting policy for research and development expense [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for research and development expense. [Refer: Research and development expense] Effective 2023-01-01: The description of the entity's material accounting policy information for research and development expense. [Refer: Research and development expense]The description of the entity's material accounting policy information for research and development expense. [Refer: Research and development expense]
Description of accounting policy for restricted cash and cash equivalents [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] Effective 2023-01-01: The description of the entity's material accounting policy information for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]The description of the entity's material accounting policy information for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
Description of accounting policy for segment reporting [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for segment reporting. Effective 2023-01-01: The description of the entity's material accounting policy information for segment reporting.The description of the entity's material accounting policy information for segment reporting.
Description of accounting policy for service concession arrangements [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for service concession arrangements. [Refer: Service concession arrangements [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for service concession arrangements. [Refer: Service concession arrangements [member]]The description of the entity's material accounting policy information for service concession arrangements. [Refer: Service concession arrangements [member]]
Description of accounting policy for share-based payment transactions [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]The description of the entity's material accounting policy information for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]
Description of accounting policy for stripping costs [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for waste removal costs that are incurred in mining activity. Effective 2023-01-01: The description of the entity's material accounting policy information for waste removal costs that are incurred in mining activity.The description of the entity's material accounting policy information for waste removal costs that are incurred in mining activity.
Description of accounting policy for subsidiaries [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for subsidiaries. [Refer: Subsidiaries [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for subsidiaries. [Refer: Subsidiaries [member]]The description of the entity's material accounting policy information for subsidiaries. [Refer: Subsidiaries [member]]
Description of accounting policy for taxes other than income tax [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for taxes other than income tax. [Refer: Tax expense other than income tax expense] Effective 2023-01-01: The description of the entity's material accounting policy information for taxes other than income tax. [Refer: Tax expense other than income tax expense]The description of the entity's material accounting policy information for taxes other than income tax. [Refer: Tax expense other than income tax expense]
Description of accounting policy for termination benefits [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for termination benefits. [Refer: Termination benefits expense] Effective 2023-01-01: The description of the entity's material accounting policy information for termination benefits. [Refer: Termination benefits expense]The description of the entity's material accounting policy information for termination benefits. [Refer: Termination benefits expense]
Description of accounting policy for trade and other payables [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for trade and other payables. [Refer: Trade and other payables] Effective 2023-01-01: The description of the entity's material accounting policy information for trade and other payables. [Refer: Trade and other payables]The description of the entity's material accounting policy information for trade and other payables. [Refer: Trade and other payables]
Description of accounting policy for trade and other receivables [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for trade and other receivables. [Refer: Trade and other receivables] Effective 2023-01-01: The description of the entity's material accounting policy information for trade and other receivables. [Refer: Trade and other receivables]The description of the entity's material accounting policy information for trade and other receivables. [Refer: Trade and other receivables]
Description of accounting policy for trading income and expense [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for trading income and expense. [Refer: Trading income (expense)] Effective 2023-01-01: The description of the entity's material accounting policy information for trading income and expense. [Refer: Trading income (expense)]The description of the entity's material accounting policy information for trading income and expense. [Refer: Trading income (expense)]
Description of accounting policy for transactions with non-controlling interests [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for transactions with non-controlling interests. [Refer: Non-controlling interests] Effective 2023-01-01: The description of the entity's material accounting policy information for transactions with non-controlling interests. [Refer: Non-controlling interests]The description of the entity's material accounting policy information for transactions with non-controlling interests. [Refer: Non-controlling interests]
Description of accounting policy for transactions with related parties [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for transactions with related parties. [Refer: Related parties [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for transactions with related parties. [Refer: Related parties [member]]The description of the entity's material accounting policy information for transactions with related parties. [Refer: Related parties [member]]
Description of accounting policy for treasury shares [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for treasury shares. [Refer: Treasury shares] Effective 2023-01-01: The description of the entity's material accounting policy information for treasury shares. [Refer: Treasury shares]The description of the entity's material accounting policy information for treasury shares. [Refer: Treasury shares]
Description of accounting policy for warrants [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares. Effective 2023-01-01: The description of the entity's material accounting policy information for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares.The description of the entity's material accounting policy information for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares.
Description of other accounting policies relevant to understanding of financial statements [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Disclosure	The description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose.
[800610] Notes - List of material accounting policy information
Disclosure of material accounting policy information [text block]	text block	Effective 2023-01-01 IAS 1.117 Disclosure, IAS 1.117 Disclosure	The entire disclosure of material accounting policy information applied by the entity.
Description of accounting policy for available-for-sale financial assets [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Expired 2023-01-01 IAS 1.117 b Common practice	The description of the entity's accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale]
Description of accounting policy for biological assets [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for biological assets. [Refer: Biological assets] Effective 2023-01-01: The description of the entity's material accounting policy information for biological assets. [Refer: Biological assets]The description of the entity's material accounting policy information for biological assets. [Refer: Biological assets]
Description of accounting policy for borrowing costs [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds. Effective 2023-01-01: The description of the entity's material accounting policy information for interest and other costs that the entity incurs in connection with the borrowing of funds.The description of the entity's material accounting policy information for interest and other costs that the entity incurs in connection with the borrowing of funds.
Description of accounting policy for borrowings [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for borrowings. [Refer: Borrowings] Effective 2023-01-01: The description of the entity's material accounting policy information for borrowings. [Refer: Borrowings]The description of the entity's material accounting policy information for borrowings. [Refer: Borrowings]
Description of accounting policy for business combinations [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for business combinations. [Refer: Business combinations [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for business combinations. [Refer: Business combinations [member]]The description of the entity's material accounting policy information for business combinations. [Refer: Business combinations [member]]
Description of accounting policy for business combinations and goodwill [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill] Effective 2023-01-01: The description of the entity's material accounting policy information for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill]The description of the entity's material accounting policy information for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill]
Description of accounting policy for cash flows [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for cash flows. Effective 2023-01-01: The description of the entity's material accounting policy information for cash flows.The description of the entity's material accounting policy information for cash flows.
Description of accounting policy for collateral [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for collateral. Effective 2023-01-01: The description of the entity's material accounting policy information for collateral.The description of the entity's material accounting policy information for collateral.
Description of accounting policy for construction in progress [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for construction in progress. [Refer: Construction in progress] Effective 2023-01-01: The description of the entity's material accounting policy information for construction in progress. [Refer: Construction in progress]The description of the entity's material accounting policy information for construction in progress. [Refer: Construction in progress]
Description of accounting policy for contingent liabilities and contingent assets [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets] Effective 2023-01-01: The description of the entity's material accounting policy information for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets]The description of the entity's material accounting policy information for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets]
Description of accounting policy for customer acquisition costs [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for costs related to acquisition of customers. Effective 2023-01-01: The description of the entity's material accounting policy information for costs related to acquisition of customers.The description of the entity's material accounting policy information for costs related to acquisition of customers.
Description of accounting policy for customer loyalty programmes [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for customer loyalty programmes. Effective 2023-01-01: The description of the entity's material accounting policy information for customer loyalty programmes.The description of the entity's material accounting policy information for customer loyalty programmes.
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs] Effective 2023-01-01: The description of the entity's material accounting policy information for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]The description of the entity's material accounting policy information for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]
Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts] Effective 2023-01-01: The description of the entity's material accounting policy information for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]The description of the entity's material accounting policy information for deferred acquisition costs arising from insurance contracts.
Description of accounting policy for deferred income tax [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for deferred income tax. [Refer: Deferred tax expense (income)] Effective 2023-01-01: The description of the entity's material accounting policy information for deferred income tax. [Refer: Deferred tax expense (income)]The description of the entity's material accounting policy information for deferred income tax. [Refer: Deferred tax expense (income)]
Description of accounting policy for depreciation expense [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for depreciation expense. [Refer: Depreciation and amortisation expense] Effective 2023-01-01: The description of the entity's material accounting policy information for depreciation expense. [Refer: Depreciation and amortisation expense]The description of the entity's material accounting policy information for depreciation expense. [Refer: Depreciation and amortisation expense]
Description of accounting policy for derecognition of financial instruments [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for the derecognition of financial instruments. [Refer: Financial instruments, class [member]]The description of the entity's material accounting policy information for the derecognition of financial instruments. [Refer: Financial instruments, class [member]]
Description of accounting policy for derivative financial instruments [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]]The description of the entity's material accounting policy information for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]]
Description of accounting policy for derivative financial instruments and hedging [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]]The description of the entity's material accounting policy information for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]]
Description of accounting policy for determining components of cash and cash equivalents [text block]	text block	IAS 7.46 Disclosure	The description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]
Description of accounting policy for discontinued operations [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for discontinued operations. [Refer: Discontinued operations [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for discontinued operations. [Refer: Discontinued operations [member]]The description of the entity's material accounting policy information for discontinued operations. [Refer: Discontinued operations [member]]
Description of accounting policy for discounts and rebates [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for discounts and rebates. Effective 2023-01-01: The description of the entity's material accounting policy information for discounts and rebates.The description of the entity's material accounting policy information for discounts and rebates.
Description of accounting policy for dividends [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. Effective 2023-01-01: The description of the entity's material accounting policy information for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.The description of the entity's material accounting policy information for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.
Description of accounting policy for earnings per share [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for earnings per share. Effective 2023-01-01: The description of the entity's material accounting policy information for earnings per share.The description of the entity's material accounting policy information for earnings per share.
Description of accounting policy for emission rights [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for emission rights. Effective 2023-01-01: The description of the entity's material accounting policy information for emission rights.The description of the entity's material accounting policy information for emission rights.
Description of accounting policy for employee benefits [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment. Effective 2023-01-01: The description of the entity's material accounting policy information for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.The description of the entity's material accounting policy information for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.
Description of accounting policy for environment related expense [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for environment related expense. Effective 2023-01-01: The description of the entity's material accounting policy information for environment related expense.The description of the entity's material accounting policy information for environment related expense.
Description of accounting policy for exceptional items [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for exceptional items. Effective 2023-01-01: The description of the entity's material accounting policy information for exceptional items.The description of the entity's material accounting policy information for exceptional items.
Description of accounting policy for expenses [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for expenses. Effective 2023-01-01: The description of the entity's material accounting policy information for expenses.The description of the entity's material accounting policy information for expenses.
Description of accounting policy for exploration and evaluation expenditures [text block]	text block	IFRS 6.24 a Disclosure	The description of the entity's accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
Description of accounting policy for fair value measurement [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for fair value measurement. [Refer: At fair value [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for fair value measurement. [Refer: At fair value [member]]The description of the entity's material accounting policy information for fair value measurement. [Refer: At fair value [member]]
Description of accounting policy for fee and commission income and expense [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for fee and commission income and expense. [Refer: Fee and commission income (expense)] Effective 2023-01-01: The description of the entity's material accounting policy information for fee and commission income and expense. [Refer: Fee and commission income (expense)]The description of the entity's material accounting policy information for fee and commission income and expense. [Refer: Fee and commission income (expense)]
Description of accounting policy for finance costs [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for finance costs. [Refer: Finance costs] Effective 2023-01-01: The description of the entity's material accounting policy information for finance costs. [Refer: Finance costs]The description of the entity's material accounting policy information for finance costs. [Refer: Finance costs]
Description of accounting policy for finance income and costs [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for finance income and costs. [Refer: Finance income (cost)] Effective 2023-01-01: The description of the entity's material accounting policy information for finance income and costs. [Refer: Finance income (cost)]The description of the entity's material accounting policy information for finance income and costs. [Refer: Finance income (cost)]
Description of accounting policy for financial assets [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for financial assets. [Refer: Financial assets] Effective 2023-01-01: The description of the entity's material accounting policy information for financial assets. [Refer: Financial assets]The description of the entity's material accounting policy information for financial assets. [Refer: Financial assets]
Description of accounting policy for financial guarantees [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for financial guarantees. [Refer: Guarantees [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for financial guarantees. [Refer: Guarantees [member]]The description of the entity's material accounting policy information for financial guarantees. [Refer: Guarantees [member]]
Description of accounting policy for financial instruments [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for financial instruments. [Refer: Financial instruments, class [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for financial instruments. [Refer: Financial instruments, class [member]]The description of the entity's material accounting policy information for financial instruments. [Refer: Financial instruments, class [member]]
Description of accounting policy for financial instruments at fair value through profit or loss [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]The description of the entity's material accounting policy information for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]
Description of accounting policy for financial liabilities [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for financial liabilities. [Refer: Financial liabilities] Effective 2023-01-01: The description of the entity's material accounting policy information for financial liabilities. [Refer: Financial liabilities]The description of the entity's material accounting policy information for financial liabilities. [Refer: Financial liabilities]
Description of accounting policy for foreign currency translation [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for foreign currency translation. Effective 2023-01-01: The description of the entity's material accounting policy information for foreign currency translation.The description of the entity's material accounting policy information for foreign currency translation.
Description of accounting policy for franchise fees [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for franchise fees. Effective 2023-01-01: The description of the entity's material accounting policy information for franchise fees.The description of the entity's material accounting policy information for franchise fees.
Description of accounting policy for functional currency [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for the currency of the primary economic environment in which the entity operates. Effective 2023-01-01: The description of the entity's material accounting policy information for the currency of the primary economic environment in which the entity operates.The description of the entity's material accounting policy information for the currency of the primary economic environment in which the entity operates.
Description of accounting policy for goodwill [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for goodwill. [Refer: Goodwill] Effective 2023-01-01: The description of the entity's material accounting policy information for goodwill. [Refer: Goodwill]The description of the entity's material accounting policy information for goodwill. [Refer: Goodwill]
Description of accounting policy for government grants [text block]	text block	IAS 20.39 a Disclosure	The description of the entity's accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants]
Description of accounting policy for hedging [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for hedging. Effective 2023-01-01: The description of the entity's material accounting policy information for hedging.The description of the entity's material accounting policy information for hedging.
Description of accounting policy for held-to-maturity investments [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Expired 2023-01-01 IAS 1.117 b Common practice	The description of the entity's accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments]
Description of accounting policy for impairment of assets [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for the impairment of assets. Effective 2023-01-01: The description of the entity's material accounting policy information for the impairment of assets.The description of the entity's material accounting policy information for the impairment of assets.
Description of accounting policy for impairment of financial assets [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for the impairment of financial assets. [Refer: Financial assets] Effective 2023-01-01: The description of the entity's material accounting policy information for the impairment of financial assets. [Refer: Financial assets]The description of the entity's material accounting policy information for the impairment of financial assets. [Refer: Financial assets]
Description of accounting policy for impairment of non-financial assets [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for the impairment of non-financial assets. [Refer: Financial assets] Effective 2023-01-01: The description of the entity's material accounting policy information for the impairment of non-financial assets. [Refer: Financial assets]The description of the entity's material accounting policy information for the impairment of non-financial assets. [Refer: Financial assets]
Description of accounting policy for income tax [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for income tax. Effective 2023-01-01: The description of the entity's material accounting policy information for income tax.The description of the entity's material accounting policy information for income tax.
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, Expiry date 2023-01-01 IFRS 4.37 a Disclosure, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]]The description of the entity's material accounting policy information for insurance contracts and related assets, liabilities, income and expense.
Description of accounting policy for investments other than investments accounted for using equity method [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] Effective 2023-01-01: The description of the entity's material accounting policy information for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]The description of the entity's material accounting policy information for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]
Description of accounting policy for issued capital [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for issued capital. [Refer: Issued capital] Effective 2023-01-01: The description of the entity's material accounting policy information for issued capital. [Refer: Issued capital]The description of the entity's material accounting policy information for issued capital. [Refer: Issued capital]
Description of accounting policy for leases [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time. Effective 2023-01-01: The description of the entity's material accounting policy information for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.The description of the entity's material accounting policy information for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.
Description of accounting policy for loans and receivables [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Expired 2023-01-01 IAS 1.117 b Common practice	The description of the entity's accounting policy for loans and receivables. [Refer: Loans and receivables]
Description of accounting policy for measuring inventories [text block]	text block	IAS 2.36 a Disclosure	The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]
Description of accounting policy for mining assets [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for mining assets. [Refer: Mining assets] Effective 2023-01-01: The description of the entity's material accounting policy information for mining assets. [Refer: Mining assets]The description of the entity's material accounting policy information for mining assets. [Refer: Mining assets]
Description of accounting policy for mining rights [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for mining rights. [Refer: Mining rights [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for mining rights. [Refer: Mining rights [member]]The description of the entity's material accounting policy information for mining rights. [Refer: Mining rights [member]]
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale] Effective 2023-01-01: The description of the entity's material accounting policy information for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]The description of the entity's material accounting policy information for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]
Description of accounting policy for intangible assets and goodwill [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill] Effective 2023-01-01: The description of the entity's material accounting policy information for intangible assets and goodwill. [Refer: Intangible assets and goodwill]The description of the entity's material accounting policy information for intangible assets and goodwill. [Refer: Intangible assets and goodwill]
Description of accounting policy for intangible assets other than goodwill [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] Effective 2023-01-01: The description of the entity's material accounting policy information for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]The description of the entity's material accounting policy information for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
Description of accounting policy for interest income and expense [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for income and expense arising from interest. Effective 2023-01-01: The description of the entity's material accounting policy information for income and expense arising from interest.The description of the entity's material accounting policy information for income and expense arising from interest.
Description of accounting policy for investment in associates [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for investments in associates. [Refer: Associates [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for investments in associates. [Refer: Associates [member]]The description of the entity's material accounting policy information for investments in associates. [Refer: Associates [member]]
Description of accounting policy for investment in associates and joint ventures [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]]The description of the entity's material accounting policy information for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]]
Description of accounting policy for investments in joint ventures [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for investments in joint ventures. [Refer: Joint ventures [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for investments in joint ventures. [Refer: Joint ventures [member]]The description of the entity's material accounting policy information for investments in joint ventures. [Refer: Joint ventures [member]]
Description of accounting policy for investment property [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for investment property. [Refer: Investment property] Effective 2023-01-01: The description of the entity's material accounting policy information for investment property. [Refer: Investment property]The description of the entity's material accounting policy information for investment property. [Refer: Investment property]
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale] Effective 2023-01-01: The description of the entity's material accounting policy information for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale]The description of the entity's material accounting policy information for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale]
Description of accounting policy for offsetting of financial instruments [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for the offsetting of financial instruments. [Refer: Financial instruments, class [member]]The description of the entity's material accounting policy information for the offsetting of financial instruments. [Refer: Financial instruments, class [member]]
Description of accounting policy for oil and gas assets [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for oil and gas assets. [Refer: Oil and gas assets] Effective 2023-01-01: The description of the entity's material accounting policy information for oil and gas assets. [Refer: Oil and gas assets]The description of the entity's material accounting policy information for oil and gas assets. [Refer: Oil and gas assets]
Description of accounting policy for programming assets [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for programming assets. [Refer: Programming assets] Effective 2023-01-01: The description of the entity's material accounting policy information for programming assets. [Refer: Programming assets]The description of the entity's material accounting policy information for programming assets. [Refer: Programming assets]
Description of accounting policy for property, plant and equipment [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for property, plant and equipment. [Refer: Property, plant and equipment] Effective 2023-01-01: The description of the entity's material accounting policy information for property, plant and equipment. [Refer: Property, plant and equipment]The description of the entity's material accounting policy information for property, plant and equipment. [Refer: Property, plant and equipment]
Description of accounting policy for provisions [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for provisions. [Refer: Provisions] Effective 2023-01-01: The description of the entity's material accounting policy information for provisions. [Refer: Provisions]The description of the entity's material accounting policy information for provisions. [Refer: Provisions]
Description of accounting policy for reclassification of financial instruments [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for the reclassification of financial instruments. [Refer: Financial instruments, class [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for the reclassification of financial instruments. [Refer: Financial instruments, class [member]]The description of the entity's material accounting policy information for the reclassification of financial instruments. [Refer: Financial instruments, class [member]]
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]	text block	IFRS 7.28 a Disclosure	The description of the entity's accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Financial instruments, class [member]]
Description of accounting policy for recognition of revenue [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for recognising revenue. [Refer: Revenue] Effective 2023-01-01: The description of the entity's material accounting policy information for recognising revenue. [Refer: Revenue]The description of the entity's material accounting policy information for recognising revenue. [Refer: Revenue]
Description of accounting policy for regulatory deferral accounts [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]]The description of the entity's material accounting policy information for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]]
Description of accounting policy for reinsurance [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for reinsurance. Effective 2023-01-01: The description of the entity's material accounting policy information for reinsurance.The description of the entity's material accounting policy information for reinsurance.
Description of accounting policy for repairs and maintenance [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for repairs and maintenance. [Refer: Repairs and maintenance expense] Effective 2023-01-01: The description of the entity's material accounting policy information for repairs and maintenance. [Refer: Repairs and maintenance expense]The description of the entity's material accounting policy information for repairs and maintenance. [Refer: Repairs and maintenance expense]
Description of accounting policy for repurchase and reverse repurchase agreements [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for repurchase and reverse repurchase agreements. Effective 2023-01-01: The description of the entity's material accounting policy information for repurchase and reverse repurchase agreements.The description of the entity's material accounting policy information for repurchase and reverse repurchase agreements.
Description of accounting policy for research and development expense [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for research and development expense. [Refer: Research and development expense] Effective 2023-01-01: The description of the entity's material accounting policy information for research and development expense. [Refer: Research and development expense]The description of the entity's material accounting policy information for research and development expense. [Refer: Research and development expense]
Description of accounting policy for restricted cash and cash equivalents [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] Effective 2023-01-01: The description of the entity's material accounting policy information for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]The description of the entity's material accounting policy information for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
Description of accounting policy for segment reporting [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for segment reporting. Effective 2023-01-01: The description of the entity's material accounting policy information for segment reporting.The description of the entity's material accounting policy information for segment reporting.
Description of accounting policy for service concession arrangements [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for service concession arrangements. [Refer: Service concession arrangements [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for service concession arrangements. [Refer: Service concession arrangements [member]]The description of the entity's material accounting policy information for service concession arrangements. [Refer: Service concession arrangements [member]]
Description of accounting policy for share-based payment transactions [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]The description of the entity's material accounting policy information for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]
Description of accounting policy for stripping costs [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for waste removal costs that are incurred in mining activity. Effective 2023-01-01: The description of the entity's material accounting policy information for waste removal costs that are incurred in mining activity.The description of the entity's material accounting policy information for waste removal costs that are incurred in mining activity.
Description of accounting policy for subsidiaries [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for subsidiaries. [Refer: Subsidiaries [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for subsidiaries. [Refer: Subsidiaries [member]]The description of the entity's material accounting policy information for subsidiaries. [Refer: Subsidiaries [member]]
Description of accounting policy for taxes other than income tax [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for taxes other than income tax. [Refer: Tax expense other than income tax expense] Effective 2023-01-01: The description of the entity's material accounting policy information for taxes other than income tax. [Refer: Tax expense other than income tax expense]The description of the entity's material accounting policy information for taxes other than income tax. [Refer: Tax expense other than income tax expense]
Description of accounting policy for termination benefits [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for termination benefits. [Refer: Termination benefits expense] Effective 2023-01-01: The description of the entity's material accounting policy information for termination benefits. [Refer: Termination benefits expense]The description of the entity's material accounting policy information for termination benefits. [Refer: Termination benefits expense]
Description of accounting policy for trade and other payables [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for trade and other payables. [Refer: Trade and other payables] Effective 2023-01-01: The description of the entity's material accounting policy information for trade and other payables. [Refer: Trade and other payables]The description of the entity's material accounting policy information for trade and other payables. [Refer: Trade and other payables]
Description of accounting policy for trade and other receivables [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for trade and other receivables. [Refer: Trade and other receivables] Effective 2023-01-01: The description of the entity's material accounting policy information for trade and other receivables. [Refer: Trade and other receivables]The description of the entity's material accounting policy information for trade and other receivables. [Refer: Trade and other receivables]
Description of accounting policy for trading income and expense [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for trading income and expense. [Refer: Trading income (expense)] Effective 2023-01-01: The description of the entity's material accounting policy information for trading income and expense. [Refer: Trading income (expense)]The description of the entity's material accounting policy information for trading income and expense. [Refer: Trading income (expense)]
Description of accounting policy for transactions with non-controlling interests [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for transactions with non-controlling interests. [Refer: Non-controlling interests] Effective 2023-01-01: The description of the entity's material accounting policy information for transactions with non-controlling interests. [Refer: Non-controlling interests]The description of the entity's material accounting policy information for transactions with non-controlling interests. [Refer: Non-controlling interests]
Description of accounting policy for transactions with related parties [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for transactions with related parties. [Refer: Related parties [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for transactions with related parties. [Refer: Related parties [member]]The description of the entity's material accounting policy information for transactions with related parties. [Refer: Related parties [member]]
Description of accounting policy for treasury shares [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for treasury shares. [Refer: Treasury shares] Effective 2023-01-01: The description of the entity's material accounting policy information for treasury shares. [Refer: Treasury shares]The description of the entity's material accounting policy information for treasury shares. [Refer: Treasury shares]
Description of accounting policy for warrants [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares. Effective 2023-01-01: The description of the entity's material accounting policy information for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares.The description of the entity's material accounting policy information for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares.
Description of other accounting policies relevant to understanding of financial statements [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Disclosure	The description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose.
[810000] Notes - Corporate information and statement of IFRS compliance
Disclosure of notes and other explanatory information [text block]	text block	IAS 1.10 e Disclosure	The disclosure of notes and other explanatory information as part of a complete set of financial statements.
Name of reporting entity or other means of identification	text	IAS 1.51 a Disclosure	The name of the reporting entity or other means of identification.
Domicile of entity	text	IAS 1.138 a Disclosure	The country of domicile of the entity. [Refer: Country of domicile [member]]
Legal form of entity	text	IAS 1.138 a Disclosure	Information about the legal structure under which the entity operates.
Country of incorporation	text	IAS 1.138 a Disclosure	The country in which the entity is incorporated.
Address of entity's registered office	text	IAS 1.138 a Disclosure	The address at which the entity's office is registered.
Principal place of business	text	IAS 1.138 a Disclosure	The place where an entity principally conducts operations.
Description of nature of entity's operations and principal activities	text	IAS 1.138 b Disclosure	The description of the nature of the entity's operations and principal activities.
Name of parent entity	text	IAS 1.138 c Disclosure, IAS 24.13 Disclosure	The name of the entity's parent. [Refer: Parent [member]]
Name of ultimate parent of group	text	IAS 24.13 Disclosure, IAS 1.138 c Disclosure	The name of the ultimate controlling party of the group.
Length of life of limited life entity	text	IAS 1.138 d Disclosure	Information about the length of the entity's life if it is a limited life entity.
Statement of IFRS compliance [text block]	text block	IAS 1.16 Disclosure	An explicit and unreserved statement of compliance with all the requirements of IFRSs.
Management conclusion on fair presentation as consequence of departure	text	IAS 1.20 a Disclosure	The conclusion by management that the financial statements present fairly the entity's financial position, financial performance and cash flows, when the entity has departed from a requirement of an IFRS.
Explanation of departure from IFRS	text	IAS 1.20 b Disclosure, IAS 1.20 c Disclosure	The explanation of the entity's departure from an IFRS, disclosing that it has complied with applicable IFRSs except that it has departed from a particular requirement to achieve a fair presentation. This includes the disclosure of the title of the IFRS from which the entity has departed, the nature of the departure (including the treatment that the IFRS would require), the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Conceptual Framework, and the treatment adopted. [Refer: IFRSs [member]]
Explanation of financial effect of departure from IFRS	text	IAS 1.20 d Disclosure	The explanation of the financial effect of the departure from IFRS on items in the financial statements that would have been reported when complying with the requirement.
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 a Disclosure	The explanation of the title of the IFRS in question, the nature of the requirement and the reason why management has concluded that complying with the requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in the Conceptual Framework.
Explanation of adjustments that would be necessary to achieve fair presentation	text	IAS 1.23 b Disclosure	The explanation of the adjustments to items in the financial statements that management has concluded would be necessary to achieve a fair presentation in circumstances in which management concludes that compliance with a requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework, but the relevant regulatory framework prohibits departure from the requirement.
Disclosure of uncertainties of entity's ability to continue as going concern [text block]	text block	IAS 1.25 Disclosure	The disclosure of material uncertainties related to events or conditions that may cast significant doubt upon the entity's ability to continue as a going concern.
Explanation of fact and basis for preparation of financial statements when not going concern basis	text	IAS 1.25 Disclosure	The explanation of the fact that the entity has not prepared financial statements on a going concern basis and an explanation of the basis on which financial statements were prepared.
Explanation of why entity not regarded as going concern	text	IAS 1.25 Disclosure	The explanation of the reason why the entity is not regarded as a going concern.
Description of reason for using longer or shorter reporting period	text	IAS 1.36 a Disclosure	The description of the reason for using a longer or shorter reporting period when the entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.
Description of fact that amounts presented in financial statements are not entirely comparable	text	IAS 1.36 b Disclosure	The description of the fact that amounts presented in the financial statements are not entirely comparable when an entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.
Disclosure of reclassifications or changes in presentation [text block]	text block	IAS 1.41 Disclosure	The disclosure of reclassifications or changes in the presentation of items in the financial statements.
Disclosure of reclassifications or changes in presentation [abstract]
Disclosure of reclassifications or changes in presentation [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Amount of reclassifications or changes in presentation	X duration	IAS 1.41 b Disclosure	The amount that is reclassified when the entity changes classification or presentation in its financial statements.
Description of nature of reclassifications or changes in presentation	text	IAS 1.41 a Disclosure	The description of the nature of reclassifications or changes in presentation.
Description of reason for reclassifications or changes in presentation	text	IAS 1.41 c Disclosure	The description of the reason for the reclassifications or changes in presentation.
Disclosure of reclassifications or changes in presentation [table]	table	IAS 1.41 Disclosure	Schedule disclosing information related to reclassifications or changes in presentation.
Reclassified items [axis]	axis	IAS 1.41 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Reclassified items [member]	member [default]	IAS 1.41 Disclosure	This member stands for items that have been reclassified when the entity changes their presentation or classification in its financial statements. It also represents the standard value for the 'Reclassified items' axis if no other member is used.
Description of reason why reclassification of comparative amounts is impracticable	text	IAS 1.42 a Disclosure	The description of the reason why the reclassification of comparative amounts is impracticable.
Description of nature of necessary adjustments to provide comparative information	text	IAS 1.42 b Disclosure	The description, when it is impracticable to reclassify comparative amounts, of the nature of the adjustments that would have been made if the amounts had been reclassified.
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 1.61 Disclosure	The disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, twelve months after reporting date.
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 [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Current inventories	X instant, debit	IAS 1.68 Example, IAS 2.36 b Disclosure, IAS 1.54 g Disclosure	The amount of current inventories. [Refer: Inventories]
Current trade receivables	X instant, debit	IAS 1.68 Example, IAS 1.78 b Example	The amount of current trade receivables. [Refer: Trade receivables]
Current trade payables	X instant, credit	IAS 1.78 Common practice, IAS 1.70 Example	The current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities; Trade payables]
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 1.61 Disclosure	Schedule disclosing information related to amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, twelve months after reporting date.
Maturity [axis]	axis	Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 16.97 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 7.42E e Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.23B a Disclosure, IAS 1.61 Disclosure, IAS 19.147 c Example, Effective 2023-01-01 IFRS 17.109A Disclosure, IFRS 17.109A Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated time bands [member]	member [default]	IFRS 7.B11 Example, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 16.97 Disclosure, IFRS 7.B35 Example, IAS 19.147 c Example, IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.109A Disclosure, IAS 1.61 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 17.109 Disclosure	This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.
Later than one year [member]	member	Expiry date 2023-01-01 IFRS 7.37 a Example, IAS 1.61 b Disclosure, Expiry date 2023-01-01 IFRS 7.IG28 d Example	This member stands for a time band of later than one year.
Not later than one year [member]	member	IAS 1.61 a Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of not later than one year.
Disclosure of material accounting policy information [text block]	text block	Effective 2023-01-01 IAS 1.117 Disclosure, IAS 1.117 Disclosure	The entire disclosure of material accounting policy information applied by the entity.
Disclosure of significant accounting policies [text block]	text block	Expiry date 2023-01-01 IAS 1.117 Disclosure	The entire disclosure for significant accounting policies applied by the entity.
Description of other accounting policies relevant to understanding of financial statements [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Disclosure	The description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose.
Explanation of measurement bases used in preparing financial statements [text block]	text block	Expiry date 2023-01-01 IAS 1.117 a Disclosure	The explanation of the measurement basis (or bases) used in preparing the financial statements.
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts	text	IAS 1.122 Disclosure	The explanation of judgements, apart from those involving estimations, that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment	text	IFRIC 14.10 Disclosure, IAS 1.125 Disclosure	The explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment.
Disclosure of assets and liabilities with significant risk of material adjustment [text block]	text block	IAS 1.125 Disclosure	The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year.
Disclosure of assets and liabilities with significant risk of material adjustment [abstract]
Disclosure of assets and liabilities with significant risk of material adjustment [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of nature of assets with significant risk of material adjustments within next financial year	text	IAS 1.125 a Disclosure	The description of the nature of assets that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.
Assets with significant risk of material adjustments within next financial year	X instant, debit	IAS 1.125 b Disclosure	The amount of assets subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.
Liabilities with significant risk of material adjustments within next financial year	X instant, credit	IAS 1.125 b Disclosure	The amount of liabilities subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.
Description of nature of liabilities with significant risk of material adjustments within next financial year	text	IAS 1.125 a Disclosure	The description of the nature of liabilities that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.
Disclosure of assets and liabilities with significant risk of material adjustment [table]	table	IAS 1.125 Disclosure	Schedule disclosing information related to assets and liabilities with a significant risk of material adjustment.
Assets and liabilities [axis]	axis	IAS 1.125 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Assets and liabilities [member]	member [default]	IAS 1.125 Disclosure	This member stands for assets and liabilities. It also represents the standard value for the 'Assets and liabilities' axis if no other member is used. [Refer: Assets; Liabilities]
Disclosure of objectives, policies and processes for managing capital [text block]	text block	IAS 1.134 Disclosure	The disclosure of information that enables users of financial statements to evaluate the entity's objectives, policies and processes for managing capital.
Disclosure of objectives, policies and processes for managing capital [abstract]
Disclosure of objectives, policies and processes for managing capital [table]	table	IAS 1.136 Disclosure	Schedule disclosing information related to the objectives, policies and processes for managing capital.
Capital requirements [axis]	axis	IAS 1.136 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Capital requirements [member]	member [default]	IAS 1.136 Disclosure	This member stands for capital requirements that the entity is subject to. It also represents the standard value for the 'Capital requirements' axis if no other member is used.
Disclosure of objectives, policies and processes for managing capital [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Summary quantitative data about what entity manages as capital	text	IAS 1.135 b Disclosure	Summary quantitative data about what the entity manages as capital.
Description of changes in entity's objectives, policies and processes for managing capital and what entity manages as capital	text	IAS 1.135 c Disclosure	The description of changes in entity's objectives, policies and processes for managing capital and what the entity manages as capital.
Information whether entity complied with any externally imposed capital requirements	text	IAS 1.135 d Disclosure	Information about whether the entity complied with externally imposed capital requirements to which it is subject. [Refer: Capital requirements [member]]
Qualitative information about entity's objectives, policies and processes for managing capital	text	IAS 1.135 a Disclosure	Qualitative information about the entity's objectives, policies and processes for managing capital. This should include a description of what it manages as capital, the nature of externally imposed capital requirements and how those requirements are managed, and how the entity is meeting its objectives for managing capital. [Refer: Capital requirements [member]]
Information about consequences of non-compliance with externally imposed capital requirements	text	IAS 1.135 e Disclosure	Information about the consequences of non-compliance with externally imposed capital requirements. [Refer: Capital requirements [member]]
Dividends recognised as distributions to owners per share	X.XX duration	IAS 1.107 Disclosure	The amount, per share, of dividends recognised as distributions to owners.
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners	X duration	IAS 1.137 a Disclosure, IAS 10.13 Disclosure	The amount of dividends proposed or declared after the reporting period but before financial statements are authorised for issue. Such dividends are not recognised as a liability at the end of the reporting period because no obligation exists at that time.
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share	X.XX duration	IAS 1.137 a Disclosure	The amount, per share, of dividends proposed or declared before financial statements were authorised for issue but not recognised as distribution to owners.
Cumulative preference dividends not recognised	X duration	IAS 1.137 b Disclosure	The amount of cumulative preference dividends not recognised.
Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue	text	IFRIC 17.17 a Disclosure	The description of the nature of non-cash assets to be distributed as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue.
Non-cash assets declared for distribution to owners before financial statements authorised for issue	X instant, debit	IFRIC 17.17 b Disclosure	The amount of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue.
Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value	X instant, debit	IFRIC 17.17 c Disclosure	The fair value of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: At fair value [member]; Non-cash assets declared for distribution to owners before financial statements authorised for issue]
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 c Disclosure	The description of methods used to measure the fair value of non-cash assets declared to be distributed as a dividend, when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Non-cash assets declared for distribution to owners before financial statements authorised for issue]
Dividends payable, non-cash assets distributions	X instant, credit	IFRIC 17.16 a Disclosure	The amount of dividends payable by means of the distribution of non-cash assets to owners.
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 b Disclosure	The increase (decrease) in dividends payable through a change in the fair value of non-cash assets held for distribution to owners.
Equity reclassified into financial liabilities	X duration	IAS 1.80A Disclosure	The amount of equity reclassified into financial liabilities. [Refer: Equity; Financial liabilities]
Financial liabilities reclassified into equity	X duration	IAS 1.80A Disclosure	The amount of financial liabilities reclassified into equity. [Refer: Equity; Financial liabilities]
Description of timing and reason of reclassification between financial liabilities and equity	text	IAS 1.80A Disclosure	The description of the timing of, and the reason for, the reclassification of instruments between financial liabilities and equity. [Refer: Financial liabilities]
[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 policies Disclosure	The entire disclosure for changes in accounting policies, accounting estimates and errors.
Disclosure of initial application of standards or interpretations [text block]	text block	IAS 8.28 Disclosure	The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]]
Disclosure of initial application of standards or interpretations [abstract]
Disclosure of initial application of standards or interpretations [table]	table	IAS 8.28 Disclosure	Schedule disclosing information related to the initial application of standards or interpretations.
Initially applied IFRSs [axis]	axis	IAS 8.28 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Initially applied IFRSs [member]	member [default]	IAS 8.28 Disclosure	This member stands for IFRSs that have been initially applied by the entity. It also represents the standard value for the 'Initially applied IFRSs' axis if no other member is used. [Refer: IFRSs [member]]
IFRS 17 [member]	member	Expiry date 2025-01-01 IFRS 17.C1 Disclosure, Effective 2023-01-01 IFRS 17.C3 Common practice, IFRS 17.C3 Common practice	This member stands for IFRS 17 Insurance Contracts.
Property, Plant and Equipment-Proceeds before Intended Use [member]	member	Expiry date 2024-01-01 IAS 16.81N Disclosure	This member stands for Property, Plant and Equipment-Proceeds before Intended Use (Amendments to IAS 16) issued in May 2020.
Classification of Liabilities as Current or Non-current [member]	member	Expiry date 2025-01-01 IAS 1.139U Disclosure, Expiry date 2026-01-01 IAS 1.139U Disclosure	This member stands for Classification of Liabilities as Current or Non-current (Amendments to IAS 1) issued in January 2020 and later amended in July 2020.
Onerous Contracts-Cost of Fulfilling Contract [member]	member	Expiry date 2024-01-01 IAS 37.105 Disclosure	This member stands for Onerous Contracts-Cost of Fulfilling a Contract (Amendments to IAS 37) issued in May 2020.
Annual Improvements to IFRS Standards 2018-20 [member]	member	Expiry date 2024-01-01 IFRS 1.39AG Disclosure, Expiry date 2024-01-01 IAS 41.65 Disclosure, Expiry date 2024-01-01 IFRS 9.7.1.9 Disclosure	This member stands for Annual Improvements to IFRS Standards 2018-20 issued in May 2020.
Annual Improvements 2018-20 Amendments to IFRS 1 [member]	member	Expiry date 2024-01-01 IFRS 1.39AG Disclosure	This member stands for Amendments to IFRS 1 issued as part of Annual Improvements to IFRS Standards 2018-20 in May 2020. Subject of the amendment is Subsidiary as a First-time Adopter.
Annual Improvements 2018-20 Amendments to IFRS 9 [member]	member	Expiry date 2024-01-01 IFRS 9.7.1.9 Disclosure	This member stands for Amendments to IFRS 9 issued as part of Annual Improvements to IFRS Standards 2018-20 in May 2020. Subject of the amendment is Fees in the '10 per cent' Test for Derecognition of Financial Liabilities.
Annual Improvements 2018-20 Amendments to IAS 41 [member]	member	Expiry date 2024-01-01 IAS 41.65 Disclosure	This member stands for Amendments to IAS 41 issued as part of Annual Improvements to IFRS Standards 2018-20 in May 2020. Subject of the amendment is Taxation in Fair Value Measurements.
Disclosure of Accounting Policies [member]	member	Expiry date 2025-01-01 IAS 1.139V Disclosure	This member stands for Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2) issued in February 2021.
Non-current Liabilities with Covenants [member]	member	Expiry date 2026-01-01 IAS 1.139W Disclosure	This member stands for Noncurrent Liabilities with Covenants (Amendments to IAS 1) issued in October 2022.
Lease Liability in a Sale and Leaseback [member]	member	Expiry date 2026-01-01 IFRS 16.C1D Disclosure	This member stands for Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) issued in September 2022.
Interest Rate Benchmark Reform-Phase 2 [member]	member	Expiry date 2023-01-01 IFRS 16.C1B Disclosure, Expiry date 2023-01-01 IAS 39.108H Disclosure, Expiry date 2023-01-01 IFRS 4.50 Disclosure, Expiry date 2023-01-01 IFRS 9.7.1.10 Disclosure	This member stands for Interest Rate Benchmark Reform-Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) issued in August 2020.
Disclosure of initial application of standards or interpretations [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Title of initially applied IFRS	text	IAS 8.28 a Disclosure	The title of an initially applied IFRS. [Refer: IFRSs [member]]
Description whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRS	text	IAS 8.28 b Disclosure	The description that a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS. [Refer: IFRSs [member]]
Description of nature of change in accounting policy	text	IAS 8.28 c Disclosure	The description of the nature of a change in accounting policy related to an initial application of an IFRS. [Refer: IFRSs [member]]
Description of transitional provisions of initially applied IFRS	text	IAS 8.28 d Disclosure	The description of transitional provisions related to an initial application of an IFRS. [Refer: IFRSs [member]]
Description of transitional provisions of initially applied IFRS that might have effect on future periods	text	IAS 8.28 e Disclosure	The description of transitional provisions related to an initial application of an IFRS that might have an effect on future periods. [Refer: IFRSs [member]]
Description of fact that new or amended IFRS Standard is applied early	text	Expiry date 2023-01-01 IFRS 4.50 Disclosure, Expiry date 2023-01-01 IAS 39.108H Disclosure, Expiry date 2024-01-01 IAS 41.65 Disclosure, Expiry date 2025-01-01 IFRS 17.C1 Disclosure, Expiry date 2024-01-01 IAS 37.105 Disclosure, Expiry date 2024-01-01 IFRS 1.39AG Disclosure, Expiry date 2023-01-01 IFRS 9.7.1.10 Disclosure, Expiry date 2023-01-01 IFRS 16.C1B Disclosure, Expiry date 2025-01-01 IAS 1.139U Disclosure, Expiry date 2024-01-01 IAS 16.81N Disclosure, Expiry date 2025-01-01 IAS 1.139V Disclosure, Expiry date 2024-01-01 IFRS 9.7.1.9 Disclosure, Expiry date 2026-01-01 IAS 1.139U Disclosure	The description of the fact that a new or amended IFRS Standard is applied earlier than its effective date.
Disclosure of voluntary change in accounting policy [text block]	text block	IAS 8.29 Disclosure	The disclosure of a voluntary change in accounting policy.
Disclosure of voluntary change in accounting policy [abstract]
Disclosure of voluntary change in accounting policy [table]	table	IAS 8.29 Disclosure	Schedule disclosing information related to a voluntary change in accounting policy.
Voluntary changes in accounting policy [axis]	axis	IAS 8.29 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Voluntary changes in accounting policy [member]	member [default]	IAS 8.29 Disclosure	This member stands for changes in accounting policy that result in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity’s financial position, financial performance or cash flows. Early application of an IFRS is not considered a voluntary change in accounting policy. It also represents the standard value for the 'Voluntary changes in accounting policy' axis if no other member is used.
Disclosure of voluntary change in accounting policy [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of nature of voluntary change in accounting policy	text	IAS 8.29 a Disclosure	The description of the nature of a voluntary change in accounting policy.
Description of reasons why applying new accounting policy provides reliable and more relevant information	text	IAS 8.29 b Disclosure	The description of reasons why applying a new accounting policy provides reliable and more relevant information.
Explanation of new standards or interpretations not applied	text	IAS 8.30 a Disclosure	The explanation of the fact that the entity has not applied a new IFRS that has been issued but is not yet effective.
Disclosure of expected impact of initial application of new standards or interpretations [text block]	text block	IAS 8.30 b Disclosure	The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have.
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 b Disclosure	Schedule disclosing information related to the expected impact of the initial application of new standards or interpretations.
New IFRSs [axis]	axis	IAS 8.30 b Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
New IFRSs [member]	member [default]	IAS 8.30 b Disclosure	This member stands for IFRSs that have been issued but are not yet effective. It also represents the standard value for the 'New IFRSs' axis if no other member is used. [Refer: IFRSs [member]]
Disclosure of expected impact of initial application of new standards or interpretations [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Title of new IFRS	text	IAS 8.31 a Example	The title of a new IFRS that has been issued but is not yet effective.
Description of nature of impending change in accounting policy	text	IAS 8.31 b Example	The description of the nature of the impending change or changes in accounting policy due to a new IFRS that has been issued but is not yet effective.
Date by which application of new IFRS is required	yyyy-mm-dd	IAS 8.31 c Example	The date by which the entity is required to apply a new IFRS that has been issued but is not yet effective.
Date as at which entity plans to apply new IFRS initially	yyyy-mm-dd	IAS 8.31 d Example	The date on which the entity plans to apply a new IFRS that has been issued but is not yet effective.
Discussion of impact that initial application of new IFRS is expected to have on financial statements	text	IAS 8.31 e (i) Example	The discussion of the impact that the initial application of a new IFRS is expected to have on financial statements.
Description of fact that impact of initial application of new IFRS is not known or reasonably estimable	text	IAS 8.31 e (ii) Example	The description of the fact that the impact of the initial application of a new IFRS is not known or reasonably estimable. [Refer: IFRSs [member]]
Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy	text	IAS 8.28 h Disclosure, IAS 8.29 e Disclosure	The explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting policy.
Disclosure of changes in accounting estimates [text block]	text block	IAS 8.39 Disclosure	The disclosure of changes in accounting estimates.
Disclosure of changes in accounting estimates [abstract]
Disclosure of changes in accounting estimates [table]	table	IAS 8.39 Disclosure	Schedule disclosing information related to the changes in accounting estimates.
Accounting estimates [axis]	axis	IAS 8.39 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Accounting estimates [member]	member [default]	IAS 8.39 Disclosure	Expiry date 2023-01-01: This member stands for an asset, a liability or a periodic consumption of an asset, subject to adjustments that result from the assessment of the present status of, and expected future benefits and obligations associated with, assets and liabilities. It also represents the standard value for the 'Accounting estimates' axis if no other member is used. Effective 2023-01-01: This member stands for monetary amounts in financial statements that are subject to measurement uncertainty. It also represents the standard value for the 'Accounting estimates' axis if no other member is used.This member stands for monetary amounts in financial statements that are subject to measurement uncertainty. It also represents the standard value for the 'Accounting estimates' axis if no other member is used.
Disclosure of changes in accounting estimates [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of nature of change in accounting estimate [text block]	text block	IAS 8.39 Disclosure	The description of the nature of changes in accounting estimates that have effects in the current period or are expected to have effects in future periods.
Increase (decrease) in accounting estimate	X duration	IAS 8.39 Disclosure	The increase (decrease) in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods.
Description of fact that estimating amount of change in accounting estimate is impracticable [text block]	text block	IAS 8.40 Disclosure	The description of the fact that the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable.
Description of nature of accounting errors in prior periods [text block]	text block	IAS 8.49 a Disclosure	The description of the nature of accounting errors in prior periods.
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors	text	IAS 8.49 d Disclosure	The explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors.
[813000] Notes - Interim financial reporting
Disclosure of interim financial reporting [text block]Disclosure of information about interim financial reporting [text block]	text block	IAS 34 - Content of an interim financial report Disclosure	The entire disclosure for interim financial reporting.The disclosure of information about interim financial reporting.
Description of significant events and transactions	text	IAS 34.15 Disclosure	The description, in the entity's interim financial report, of events and transactions that are significant to an understanding of the changes in the financial position and performance of the entity since the end of the last annual reporting period. Information disclosed in relation to those events and transactions shall update the relevant information presented in the most recent annual financial report.
Description of cross-reference to disclosures presented outside interim financial statements	text	IAS 34.16A Disclosure	The description of cross-reference to disclosures presented outside interim financial statements.
Description of accounting policies and methods of computation followed in interim financial statements [text block]	text block	IAS 34.16A a Disclosure	The disclosure of a statement that the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements or, if those policies or methods have been changed, a description of the nature and effect of the changes.
Explanation of seasonality or cyclicality of interim operations	text	IAS 34.16A b Disclosure	The explanatory comments about the seasonality or cyclicality of interim operations.
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 c Disclosure	The explanation of the nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature, size or incidence.
Explanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial years	text	IAS 34.16A d Disclosure	The explanation of the nature and amount of changes in estimates of amounts reported in prior interim periods of the current financial year or changes in estimates of amounts reported in prior financial years, disclosed in the entity's interim financial report.
Explanation of issues, repurchases and repayments of debt and equity securities	text	IAS 34.16A e Disclosure	The explanation of the issues, repurchases and repayments of debt and equity securities.
Dividends paid, ordinary shares	X duration, debit	IAS 34.16A f Disclosure	The amount of dividends paid by the entity on ordinary shares. [Refer: Ordinary shares [member]]
Dividends paid, other shares	X duration, debit	IAS 34.16A f Disclosure	The amount of dividends paid by the entity on shares other than ordinary shares. [Refer: Ordinary shares [member]]
Dividends paid, ordinary shares per share	X.XX duration	IAS 34.16A f Disclosure	The amount of dividends paid per ordinary share.
Dividends paid, other shares per share	X.XX duration	IAS 34.16A f Disclosure	The amount of dividends paid per other share.
Explanation of events after interim period that have not been reflected	text	IAS 34.16A h Disclosure	The explanation of events after the interim period that have not been reflected in the financial statements for the interim period.
Explanation of effect of changes in composition of entity during interim period	text	IAS 34.16A i Disclosure	The explanation of the effect of changes in the composition of the entity during the interim period, including business combinations, obtaining or losing control of subsidiaries and long-term investments, restructurings and discontinued operations. [Refer: Business combinations [member]; Discontinued operations [member]; Subsidiaries [member]]
Description of compliance with IFRSs if applied for interim financial report	text	IAS 34.19 Disclosure	The description of the compliance of the entity's interim financial report with IFRSs. [Refer: IFRSs [member]]
Description of nature and amount of change in estimate during final interim period	text	IAS 34.26 Disclosure	The description of the nature and amount of change in an estimate of an amount reported in an interim period that is changed significantly during the final interim period of the financial year.
[815000] Notes - Events after reporting period
Disclosure of events after reporting period [text block]	text block	IAS 10 - Disclosure Disclosure	The entire disclosure for events after the reporting period.
Explanation of body of authorisation	text	IAS 10.17 Disclosure	The explanation of who authorised the financial statements for issue.
Date of authorisation for issue of financial statements	yyyy-mm-dd	IAS 10.17 Disclosure	The date on which financial statements are authorised for issue.
Explanation of fact that entity's owners or others have power to amend financial statements after issue	text	IAS 10.17 Disclosure	The explanation of the fact that the entity's owners or others have the power to amend financial statements after issue.
Disclosure of non-adjusting events after reporting period [text block]	text block	IAS 10.21 Disclosure	The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [member]]
Disclosure of non-adjusting events after reporting period [abstract]
Disclosure of non-adjusting events after reporting period [table]	table	IAS 10.21 Disclosure	Schedule disclosing information related to non-adjusting events after the reporting period.
Non-adjusting events after reporting period [axis]	axis	IAS 10.21 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Non-adjusting events after reporting period [member]	member [default]	IAS 10.21 Disclosure	This member stands for events that occur between the end of the reporting period and the date when the financial statements are authorised for issue and are indicative of conditions that arose after the reporting period. It also represents the standard value for the 'Non-adjusting events after reporting period' axis if no other member is used.
Major business combination [member]	member	IAS 10.22 a Example	This member stands for major business combinations. [Refer: Business combinations [member]]
Disposal of major subsidiary [member]	member	IAS 10.22 a Example	This member stands for the disposal of a major subsidiary. [Refer: Subsidiaries [member]]
Announcement of plan to discontinue operation [member]	member	IAS 10.22 b Example	This member stands for the announcement of a plan to discontinue an operation.
Major purchases of assets [member]	member	IAS 10.22 c Example	This member stands for major purchases of assets.
Classification of assets as held for sale [member]	member	IAS 10.22 c Example	This member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]]
Other disposals of assets [member]	member	IAS 10.22 c Example	This member stands for disposals of assets that the entity does not separately disclose in the same statement or note.
Expropriation of major assets by government [member]	member	IAS 10.22 c Example	This member stands for expropriation of major assets by government. [Refer: Government [member]]
Destruction of major production plant [member]	member	IAS 10.22 d Example	This member stands for destruction of a major production plant.
Announcing or commencing implementation of major restructuring [member]	member	IAS 10.22 e Example	This member stands for announcing or commencing implementation of major restructuring.
Major ordinary share transactions [member]	member	IAS 10.22 f Example	This member stands for major ordinary share transactions. [Refer: Ordinary shares [member]]
Potential ordinary share transactions [member]	member	IAS 10.22 f Example	This member stands for potential ordinary share transactions. [Refer: Ordinary shares [member]]
Abnormally large changes in asset prices or foreign exchange rates [member]	member	IAS 10.22 g Example	This member stands for abnormally large changes in asset prices or foreign exchange rates.
Changes in tax rates or tax laws enacted or announced [member]	member	IAS 10.22 h Example	This member stands for changes in tax rates or tax laws enacted or announced.
Entering into significant commitments or contingent liabilities [member]	member	IAS 10.22 i Example	This member stands for entering into significant commitments or contingent liabilities. [Refer: Contingent liabilities [member]]
Commencement of major litigation [member]	member	IAS 10.22 j Example	This member stands for the commencement of major litigation.
Disclosure of non-adjusting events after reporting period [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of nature of non-adjusting event after reporting period	text	IAS 10.21 a Disclosure	The description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [member]]
Explanation of financial effect of non-adjusting event after reporting period [text block]	text block	IAS 10.21 b Disclosure	The explanation of either an estimate of the financial effect of a non-adjusting event after the reporting period or a statement that such an estimate cannot be made.
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners	X duration	IAS 1.137 a Disclosure, IAS 10.13 Disclosure	The amount of dividends proposed or declared after the reporting period but before financial statements are authorised for issue. Such dividends are not recognised as a liability at the end of the reporting period because no obligation exists at that time.
[816000] Notes - Hyperinflationary reporting
Disclosure of hyperinflationary reporting [text block]Disclosure of information about hyperinflationary reporting [text block]	text block	IAS 29 - Disclosures Disclosure	The entire disclosure for financial reporting in hyperinflationary economies.The disclosure of information about financial reporting in hyperinflationary economies.
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 a Disclosure	The explanation of the fact that financial statements and the corresponding figures for previous periods have been restated for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period in hyperinflationary reporting.
Description of bases of financial statements that have been restated for changes in general purchasing power of functional currency	text	IAS 29.39 b Disclosure	The description of whether the financial statements that have been restated for changes in the general purchasing power of the functional currency are based on a historical cost approach or a current cost approach in hyperinflationary reporting. [Refer: Cost approach [member]]
Description of identity of price index	text	IAS 29.39 c Disclosure	The description of the identity of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.
Level of price index	X.XX instant	IAS 29.39 c Disclosure	The value of the level of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.
Price index movements	X.XX duration	IAS 29.39 c Disclosure	The movements in the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.
Gains (losses) on net monetary position	X duration, credit	IAS 29.9 Disclosure	The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners' equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting.
[817000] Notes - Business combinations
Disclosure of business combinations [text block]	text block	IFRS 3 - Disclosures Disclosure	The entire disclosure for business combinations.
Description of nature and financial effect of business combinations during period	text	IFRS 3.59 a Disclosure	The description of the nature and financial effect of business combinations during the current reporting period. [Refer: Business combinations [member]]
Description of nature and financial effect of business combinations after reporting period before statements authorised for issue	text	IFRS 3.59 b Disclosure	The description of the nature and financial effect of business combinations after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Business combinations [member]]
Explanation of financial effect of adjustments related to business combinations	text	IFRS 3.61 Disclosure	The explanation of the financial effects of the adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods. [Refer: Business combinations [member]]
Additional information about nature and financial effect of business combination	text	IFRS 3.63 Disclosure	Additional information about the nature and financial effects of business combinations necessary to meet the objectives of IFRS 3. [Refer: Business combinations [member]]
Disclosure of detailed information about business combination [text block]	text block	IFRS 3 - Disclosures application of paragraphs 59 and 61 Disclosure	The disclosure of detailed information about business combinations. [Refer: Business combinations [member]]
Disclosure of detailed information about business combination [abstract]
Disclosure of detailed information about business combination [table]	table	IFRS 3.B64 Disclosure	Schedule disclosing information related to details of business combinations.
Business combinations [axis]	axis	IFRS 3.B64 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for business combinations [member]	member [default]	IFRS 3.B64 Disclosure, IFRS 3.B67 Disclosure	This member stands for the standard value for the 'Business combinations' axis if no other member is used.
Business combinations [member]	member	IFRS 3.B64 Disclosure	This member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as 'true mergers' or 'mergers of equals' are also business combinations as that term is used in IFRS 3.
Aggregated individually immaterial business combinations [member]	member	IFRS 3.B65 Disclosure	This member stands for the aggregation of business combinations that are individually immaterial. [Refer: Business combinations [member]]
Disclosure of detailed information about business combination [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Name of acquiree	text	IFRS 3.B64 a Disclosure	The name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]
Description of acquiree	text	IFRS 3.B64 a Disclosure	The description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]
Date of acquisition	yyyy-mm-dd	IFRS 3.B64 b Disclosure	The date on which the acquirer obtains control of the acquiree in a business combination.
Percentage of voting equity interests acquired	X.XX instant	IFRS 3.B64 c Disclosure	The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]]
Description of primary reasons for business combination	text	IFRS 3.B64 d Disclosure	The description of the primary reasons for a business combination. [Refer: Business combinations [member]]
Description of how acquirer obtained control of acquiree	text	IFRS 3.B64 d Disclosure	The description of how the acquirer obtained the power to govern the financial and operating policies of the acquiree so as to obtain benefits from its activities.
Description of factors that make up goodwill recognised	text	IFRS 3.B64 e Disclosure	The qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors. [Refer: Goodwill]
Acquisition-date fair value of total consideration transferred [abstract]
Cash transferred	X instant, credit	IFRS 3.B64 f (i) Disclosure	The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]]
Other tangible or intangible assets transferred	X instant, credit	IFRS 3.B64 f (ii) Disclosure	The fair value, at acquisition date, of other tangible or intangible assets (including a business or subsidiary of the acquirer) transferred as consideration in a business combination, that the entity does not separately disclose in the same note. [Refer: Intangible assets other than goodwill; Business combinations [member]; Subsidiaries [member]]
Liabilities incurred	X instant, credit	IFRS 3.B64 f (iii) Disclosure	The fair value, at acquisition date, of liabilities incurred (for example, a liability for contingent consideration) as consideration transferred in a business combination. [Refer: Business combinations [member]]
Equity interests of acquirer	X instant, credit	IFRS 3.B64 f (iv) Disclosure	The fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]
Number of instruments or interests issued or issuable	X.XX instant	IFRS 3.B64 f (iv) Disclosure	The number of instruments or interests issued or issuable at acquisition date for equity interests of the acquirer transferred as consideration in a business combination.
Description of method of measuring fair value of instruments or interests	text	IFRS 3.B64 f (iv) Disclosure	The description of the method of measuring the fair value of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]
Total consideration transferred, acquisition-date fair value	X instant, credit	IFRS 3.B64 f Disclosure	The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]]
Contingent consideration recognised as of acquisition date	X instant, credit	IFRS 3.B64 g (i) Disclosure	The amount, at acquisition date, of contingent consideration arrangements recognised as consideration transferred in a business combination. [Refer: Business combinations [member]]
Indemnification assets recognised as of acquisition date	X instant, debit	IFRS 3.B64 g (i) Disclosure	The amount recognised as of the acquisition date for indemnification assets acquired in a business combination. [Refer: Business combinations [member]]
Description of arrangement for contingent consideration arrangements and indemnification assets	text	IFRS 3.B64 g (ii) Disclosure	The description of the contingent consideration arrangements and the arrangements for indemnification assets.
Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets	text	IFRS 3.B64 g (ii) Disclosure	The description of the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets.
Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets	text	IFRS 3.B64 g (iii) Disclosure	The description of the estimate of the range of undiscounted outcomes from contingent consideration arrangements and indemnification assets.
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	The description of the fact and reasons why the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated.
Explanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited	text	IFRS 3.B64 g (iii) Disclosure	The explanation of the fact that the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited.
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.IE72 Example, IFRS 3.B64 i Example	The amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets; Business combinations [member]]
Inventory recognised as of acquisition date	X instant, debit	IFRS 3.B64 i Example, IFRS 3.IE72 Example	The amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Business combinations [member]]
Property, plant and equipment recognised as of acquisition date	X instant, debit	IFRS 3.B64 i Example, IFRS 3.IE72 Example	The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]]
Identifiable intangible assets recognised as of acquisition date	X instant, debit	IFRS 3.B64 i Example, IFRS 3.IE72 Example	The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Business combinations [member]]
Customer-related intangible assets recognised as of acquisition date	X instant, debit	IFRS 3.B64 i Common practice	The amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Business combinations [member]]
Technology-based intangible assets recognised as of acquisition date	X instant, debit	IFRS 3.B64 i Common practice	The amount recognised as of the acquisition date for technology-based intangible assets acquired in a business combination. [Refer: Technology-based intangible assets [member]; Business combinations [member]]
Financial liabilities recognised as of acquisition date	(X) instant, credit	IFRS 3.IE72 Example, IFRS 3.B64 i Example	The amount recognised as of the acquisition date for financial liabilities assumed in a business combination. [Refer: Financial liabilities; Business combinations [member]]
Contingent liabilities recognised as of acquisition date	(X) instant, credit	IFRS 3.IE72 Example, IFRS 3.B64 i Example	The amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
Net identifiable assets acquired (liabilities assumed)	X instant, debit	IFRS 3.B64 i Example, IFRS 3.IE72 Example	The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]]
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 i Common practice	The amount recognised as of the acquisition date for non-current assets acquired in a business combination. [Refer: Non-current assets; Business combinations [member]]
Current assets recognised as of acquisition date	X instant, debit	IFRS 3.B64 i Common practice	The amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Current assets; Business combinations [member]]
Non-current liabilities recognised as of acquisition date	(X) instant, credit	IFRS 3.B64 i Common practice	The amount recognised as of the acquisition date for non-current liabilities assumed in a business combination. [Refer: Non-current liabilities; Business combinations [member]]
Current liabilities recognised as of acquisition date	(X) instant, credit	IFRS 3.B64 i Common practice	The amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Current liabilities; Business combinations [member]]
Trade and other payables recognised as of acquisition date	(X) instant, credit	IFRS 3.B64 i Common practice	The amount recognised as of the acquisition date for trade and other payables assumed in a business combination. [Refer: Trade and other payables; Business combinations [member]]
Deferred tax assets recognised as of acquisition date	X instant, debit	IFRS 3.B64 i Common practice	The amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Business combinations [member]]
Deferred tax liabilities recognised as of acquisition date	(X) instant, credit	IFRS 3.B64 i Common practice	The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Business combinations [member]]
Borrowings recognised as of acquisition date	(X) instant, credit	IFRS 3.B64 i Common practice	The amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Business combinations [member]]
Deferred income including contract liabilities recognised as of acquisition date [abstract]
Contract liabilities recognised as of acquisition date	(X) instant, credit	IFRS 3.B64 i Common practice	The amount recognised as of the acquisition date for contract liabilities assumed in a business combination. [Refer: Contract liabilities; Business combinations [member]]
Deferred income other than contract liabilities recognised as of acquisition date	(X) instant, credit	IFRS 3.B64 i Common practice	The amount recognised as of the acquisition date for deferred income other than contract liabilities assumed in a business combination. [Refer: Deferred income other than contract liabilities; Business combinations [member]]
Total deferred income including contract liabilities recognised as of acquisition date	(X) instant, credit	IFRS 3.B64 i Common practice	The amount recognised as of the acquisition date for deferred income including contract liabilities assumed in a business combination. [Refer: Deferred income including contract liabilities; Business combinations [member]]
Cash and cash equivalents recognised as of acquisition date	X instant, debit	IFRS 3.B64 i Common practice	The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Business combinations [member]]
Goodwill recognised as of acquisition date	X instant, debit	IFRS 3.IE72 Example, IFRS 3.B64 Example	The amount recognised as of the business combination's acquisition date for goodwill. [Refer: Goodwill; Business combinations [member]]
Goodwill expected to be deductible for tax purposes	X instant, debit	IFRS 3.B64 k Disclosure	The amount of goodwill in a business combination that is expected to be deductible for tax purposes. [Refer: Goodwill; Business combinations [member]]
Gain recognised in bargain purchase transaction	X duration, credit	IFRS 3.B64 n (i) Disclosure	The amount of any gain recognised in a business combination in which the net of the identifiable assets acquired and the liabilities assumed exceeds the aggregate of the consideration transferred, non-controlling interest in the acquiree and fair value of the acquirer's previously held equity interest in the acquiree. [Refer: Business combinations [member]]
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	The description of the line item in the statement of comprehensive income in which a gain in a bargain purchase transaction is recognised. [Refer: Gain recognised in bargain purchase transaction]
Description of reasons why bargain purchase transaction resulted in gain	text	IFRS 3.B64 n (ii) Disclosure	The description of the reasons why a bargain purchase transaction resulted in a gain. [Refer: Gain recognised in bargain purchase transaction]
Non-controlling interest in acquiree recognised at acquisition date	X instant, credit	IFRS 3.B64 o (i) Disclosure	The amount of non-controlling interest in the acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]]
Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date	text	IFRS 3.B64 o (i) Disclosure	The description of the measurement basis for a non-controlling interest in an acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]; Non-controlling interest in acquiree recognised at acquisition date]
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	The description of the valuation techniques and significant inputs used to measure non-controlling interest in an acquiree measured at fair value for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: At fair value [member]; Business combinations [member]; Valuation techniques [member]]
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	The acquisition-date fair value of equity interest in the acquiree held by the acquirer immediately before the acquisition date in a business combination achieved in stages. [Refer: Business combinations [member]]
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	The gain (loss) recognised as result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]]
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	The description of the line item of the statement of comprehensive income in which the gain or loss is recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]]
Revenue of acquiree since acquisition date	X duration, credit	IFRS 3.B64 q (i) Disclosure	The amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income. [Refer: Revenue]
Profit (loss) of acquiree since acquisition date	X duration, credit	IFRS 3.B64 q (i) Disclosure	The profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)]
Revenue of combined entity as if combination occurred at beginning of period	X duration, credit	IFRS 3.B64 q (ii) Disclosure	The revenue of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Revenue]
Profit (loss) of combined entity as if combination occurred at beginning of period	X duration, credit	IFRS 3.B64 q (ii) Disclosure	The profit (loss) of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Profit (loss)]
Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable	text	IFRS 3.B64 q Disclosure	The explanation of the fact and the reason why the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the beginning of the reporting period is impracticable. [Refer: Business combinations [member]; Revenue]
Description of reasons why initial accounting for business combination is incomplete	text	IFRS 3.B67 a (i) Disclosure	The description of the reasons why initial accounting for business combination is incomplete. [Refer: Business combinations [member]]
Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete	text	IFRS 3.B67 a (ii) Disclosure	The description of the assets, liabilities, equity interests or items of consideration for which the initial accounting for a business combination is incomplete. [Refer: Business combinations [member]]
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	The description of the nature of the measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration for which initial accounting for a business combination is incomplete. [Refer: Non-controlling interests; Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration; Business combinations [member]]
Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration	X duration	IFRS 3.B67 a (iii) Disclosure	The amount of measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration if the initial accounting for a business combination is incomplete. The measurement period is the period after the acquisition date during which the acquirer may adjust the provisional amounts recognised for a business combination. [Refer: Non-controlling interests; Business combinations [member]]
Increase (decrease) in contingent consideration asset (liability)	X duration, debit	IFRS 3.B67 b (i) Disclosure	The increase (decrease) in a contingent consideration asset (liability) relating to a business combination.
Explanation of any changes in recognised amounts of contingent consideration	text	IFRS 3.B67 b (i) Disclosure	The explanation of any changes in recognised amounts of contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]]
Explanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration	text	IFRS 3.B67 b (ii) Disclosure	The explanation of any changes in the range of undiscounted outcomes and the reasons for those changes for contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]]
Description of valuation techniques and key model inputs used to measure contingent consideration	text	IFRS 3.B67 b (iii) Disclosure	The description of valuation techniques and key model inputs used to measure contingent consideration assets or liabilities. [Refer: Valuation techniques [member]]
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 e Disclosure	The gain (loss) that both: (a) relates to identifiable assets acquired or liabilities assumed in a business combination; and (b) is of such size, nature or incidence that disclosure is relevant to understanding the combined entity's financial statements. [Refer: Business combinations [member]]
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 e Disclosure	The explanation of the gain or loss that both relates to identifiable assets acquired or liabilities assumed in a business combination and is of such size, nature or incidence that disclosure is relevant to understanding the combined entity's financial statements. [Refer: Business combinations [member]]
Disclosure of reconciliation of changes in goodwill [text block]	text block	IFRS 3.B67 d Disclosure	The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill]
Disclosure of reconciliation of changes in goodwill [abstract]
Disclosure of reconciliation of changes in goodwill [table]	table	IFRS 3.B67 d Disclosure	Schedule disclosing information related to the reconciliation of changes in goodwill.
Business combinations [axis]	axis	IFRS 3.B64 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for business combinations [member]	member [default]	IFRS 3.B64 Disclosure, IFRS 3.B67 Disclosure	This member stands for the standard value for the 'Business combinations' axis if no other member is used.
Business combinations [member]	member	IFRS 3.B64 Disclosure	This member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as 'true mergers' or 'mergers of equals' are also business combinations as that term is used in IFRS 3.
Aggregated individually immaterial business combinations [member]	member	IFRS 3.B65 Disclosure	This member stands for the aggregation of business combinations that are individually immaterial. [Refer: Business combinations [member]]
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]	axis	IAS 40.79 d Disclosure, IAS 40.76 Disclosure, Expiry date 2023-01-01 IFRS 7.37 b Common practice, IAS 16.73 e Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 Common practice, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 38.118 e Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IFRS 7.35H Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Carrying amount [member]	member [default]	IAS 40.79 d Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 a Example, IFRS 7.35I Disclosure, IAS 16.73 e Disclosure, Expiry date 2023-01-01 IFRS 7.37 b Example, IAS 38.118 e Disclosure, IAS 41.50 Disclosure, IFRS 7.35H Disclosure	This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss]
Gross carrying amount [member]	member	IAS 38.118 c Disclosure, IFRS 7.35M Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 Common practice, Expiry date 2023-01-01 IFRS 7.37 b Common practice, IFRS 7.35I Disclosure, IFRS 7.35N Example, IAS 16.73 d Disclosure, IAS 40.79 c Disclosure, IFRS 3.B67 d Disclosure, IAS 41.54 f Disclosure	This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
Accumulated impairment [member]	member	IAS 40.79 c Common practice, Expiry date 2023-01-01 IFRS 7.37 b Example, IFRS 7.35H Disclosure, IAS 38.118 c Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35N Example, Expiry date 2023-01-01 IFRS 7.IG29 b Example, IAS 16.73 d Common practice, IAS 41.54 f Common practice	This member stands for accumulated impairment. [Refer: Impairment loss]
Disclosure of reconciliation of changes in goodwill [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Reconciliation of changes in goodwill [abstract]
Goodwill at beginning of period	X instant, debit	IAS 36.134 a Disclosure, IAS 36.135 a Disclosure, IAS 1.54 c Disclosure, IFRS 3.B67 d Disclosure	The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]
Changes in goodwill [abstract]
Additional recognition, goodwill	X duration, debit	IFRS 3.B67 d (ii) Disclosure	The amount of additional goodwill recognised, except goodwill included in a disposal group that, on acquisition, meets the criteria to be classified as held for sale in accordance with IFRS 5. [Refer: Goodwill; Disposal groups classified as held for sale [member]]
Subsequent recognition of deferred tax assets, goodwill	(X) duration, credit	IFRS 3.B67 d (iii) Disclosure	The decrease in goodwill resulting from the subsequent recognition of deferred tax assets during the measurement period for a business combination. [Refer: Goodwill; Deferred tax assets; Business combinations [member]]
Decrease through classified as held for sale, goodwill	(X) duration, credit	IFRS 3.B67 d (iv) Disclosure	The decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]]
Goodwill derecognised without having previously been included in disposal group classified as held for sale	(X) duration, credit	IFRS 3.B67 d (iv) Disclosure	The amount of goodwill derecognised without having previously been included in a disposal group classified as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]]
Impairment loss recognised in profit or loss, goodwill	(X) duration	IFRS 3.B67 d (v) Disclosure	The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill]
Increase (decrease) through net exchange differences, goodwill	X duration, debit	IFRS 3.B67 d (vi) Disclosure	The increase (decrease) in goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Goodwill]
Increase (decrease) through other changes, goodwill	X duration, debit	IFRS 3.B67 d (vii) Disclosure	The increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Goodwill]
Total increase (decrease) in goodwill	X duration, debit	IFRS 3.B67 d Disclosure	The increase (decrease) in goodwill. [Refer: Goodwill]
Goodwill at end of period	X instant, debit	IAS 36.134 a Disclosure, IAS 36.135 a Disclosure, IAS 1.54 c Disclosure, IFRS 3.B67 d Disclosure	The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [text block]	text block	IFRS 3.B64 l Disclosure	The disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]
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 l Disclosure	Schedule disclosing information related to transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations.
Business combinations [axis]	axis	IFRS 3.B64 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for business combinations [member]	member [default]	IFRS 3.B64 Disclosure, IFRS 3.B67 Disclosure	This member stands for the standard value for the 'Business combinations' axis if no other member is used.
Business combinations [member]	member	IFRS 3.B64 Disclosure	This member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as 'true mergers' or 'mergers of equals' are also business combinations as that term is used in IFRS 3.
Aggregated individually immaterial business combinations [member]	member	IFRS 3.B65 Disclosure	This member stands for the aggregation of business combinations that are individually immaterial. [Refer: Business combinations [member]]
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]	axis	IFRS 3.B64 l Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [member]	member [default]	IFRS 3.B64 l Disclosure	This member stands for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in business combinations. It also represents the standard value for the 'Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination' axis if no other member is used. [Refer: Business combinations [member]]
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of transaction recognised separately from acquisition of assets and assumption of liabilities in business combination	text	IFRS 3.B64 l Disclosure, IFRS 3.B64 m Disclosure, IFRS 3.B64 l (i) Disclosure	The description of transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]
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	The description of how the acquirer accounted for a transaction recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]
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	The amounts recognised for transaction recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]
Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination	X duration, debit	IFRS 3.B64 m Disclosure	The amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]
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 m Disclosure	The amount of acquisition-related costs recognised as an expense for transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]
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 m Disclosure	The amount of issue costs not recognised as an expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]
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	The description of the line items in the financial statements where amounts recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations are included. [Refer: Business combinations [member]; Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]
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 m Disclosure	The description of line items in the statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Business combinations [member]; Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]
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	The description of the method used to determine the settlement amount for pre-existing relationships for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]
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 m Disclosure	The description of how issue costs not recognised as an expense were recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Business combinations [member]]
Disclosure of acquired receivables [text block]	text block	IFRS 3.B64 h Disclosure	The disclosure of receivables acquired in a business combination. [Refer: Business combinations [member]]
Disclosure of acquired receivables [abstract]
Disclosure of acquired receivables [table]	table	IFRS 3.B64 h Disclosure	Schedule disclosing information related to receivables acquired in business combinations.
Business combinations [axis]	axis	IFRS 3.B64 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for business combinations [member]	member [default]	IFRS 3.B64 Disclosure, IFRS 3.B67 Disclosure	This member stands for the standard value for the 'Business combinations' axis if no other member is used.
Business combinations [member]	member	IFRS 3.B64 Disclosure	This member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as 'true mergers' or 'mergers of equals' are also business combinations as that term is used in IFRS 3.
Aggregated individually immaterial business combinations [member]	member	IFRS 3.B65 Disclosure	This member stands for the aggregation of business combinations that are individually immaterial. [Refer: Business combinations [member]]
Classes of acquired receivables [axis]	axis	IFRS 3.B64 h Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Classes of acquired receivables [member]	member [default]	IFRS 3.B64 h Disclosure	This member stands for classes of receivables acquired in business combinations. It also represents the standard value for the 'Classes of acquired receivables' axis if no other member is used. [Refer: Business combinations [member]]
Loans acquired in business combination [member]	member	IFRS 3.B64 h Example	This member stands for loans that are acquired in a business combination. [Refer: Business combinations [member]]
Direct finance leases acquired in business combination [member]	member	IFRS 3.B64 h Example	This member stands for direct finance leases that are acquired in business combinations. [Refer: Business combinations [member]]
Disclosure of acquired receivables [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Fair value of acquired receivables	X instant, debit	IFRS 3.B64 h (i) Disclosure	The fair value of receivables acquired in a business combination. [Refer: Business combinations [member]]
Gross contractual amounts receivable for acquired receivables	X instant, debit	IFRS 3.B64 h (ii) Disclosure	The gross contractual amounts receivable for receivables acquired in business combinations. [Refer: Business combinations [member]]
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	The best estimate at acquisition date of contractual cash flows not expected to be collected for receivables acquired in business combinations. [Refer: Business combinations [member]]
Disclosure of contingent liabilities in business combination [text block]	text block	IFRS 3.B64 j Disclosure	The disclosure of contingent liabilities in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
Disclosure of contingent liabilities in business combination [abstract]
Disclosure of contingent liabilities in business combination [table]	table	IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure	Schedule disclosing information related to contingent liabilities in business combinations.
Business combinations [axis]	axis	IFRS 3.B64 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for business combinations [member]	member [default]	IFRS 3.B64 Disclosure, IFRS 3.B67 Disclosure	This member stands for the standard value for the 'Business combinations' axis if no other member is used.
Business combinations [member]	member	IFRS 3.B64 Disclosure	This member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as 'true mergers' or 'mergers of equals' are also business combinations as that term is used in IFRS 3.
Aggregated individually immaterial business combinations [member]	member	IFRS 3.B65 Disclosure	This member stands for the aggregation of business combinations that are individually immaterial. [Refer: Business combinations [member]]
Classes of contingent liabilities [axis]	axis	IAS 37.86 Disclosure, IFRS 3.B67 c Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Contingent liabilities [member]	member [default]	IFRS 3.B67 c Disclosure, IAS 37.88 Disclosure	This member stands for possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or, present obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with sufficient reliability. It also represents the standard value for the 'Classes of contingent liabilities' axis if no other member is used.
Warranty contingent liability [member]	member	IAS 37.88 Example	This member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Contingent liabilities [member]]
Restructuring contingent liability [member]	member	IAS 37.88 Example	This member stands for a contingent liability for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Contingent liabilities [member]]
Legal proceedings contingent liability [member]	member	IAS 37.88 Example	This member stands for a contingent liability for legal proceedings. [Refer: Contingent liabilities [member]]
Onerous contracts contingent liability [member]	member	IAS 37.88 Example	This member stands for a contingent liability for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Contingent liabilities [member]]
Contingent liability for decommissioning, restoration and rehabilitation costs [member]	member	IAS 37.88 Example	This member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Contingent liabilities [member]]
Contingent liabilities related to joint ventures [member]	member	IAS 37.88 Example	This member stands for contingent liabilities that are related to joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]
Share of contingent liabilities of associates [member]	member	IAS 37.88 Example	This member stands for share of contingent liabilities of associates. [Refer: Associates [member]; Contingent liabilities [member]]
Other contingent liabilities [member]	member	IAS 37.88 Example	This member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]
Items of contingent liabilities [axis]	axis	IFRS 3.B64 j Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Items of contingent liabilities [member]	member [default]	IFRS 3.B64 j Disclosure	This member stands for aggregated individual items of contingent liabilities. It also represents the standard value for the 'Items of contingent liabilities' axis if no other member is used. [Refer: Contingent liabilities [member]]
Disclosure of contingent liabilities in business combination [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of nature of obligation, contingent liabilities in business combination	text	IFRS 3.B67 c Disclosure, IFRS 3.B64 j (i) Disclosure, IFRS 3.B64 j Disclosure	The description of the nature of the obligation for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
Description of expected timing of outflows, contingent liabilities in business combination	text	IFRS 3.B67 c Disclosure, IFRS 3.B64 j Disclosure	The description of the expected timing of outflows of economic benefits for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination	text	IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure, IFRS 3.B64 j (i) Disclosure	The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
Description of major assumptions made concerning future events, contingent liabilities in business combination	text	IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure	The description of the major assumptions made concerning future events that may affect the amount required to settle a contingent liability recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
Expected reimbursement, contingent liabilities in business combination	X instant, debit	IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure	The amount expected to be reimbursed by another party on expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
Asset recognised for expected reimbursement, contingent liabilities in business combination	X instant, debit	IFRS 3.B67 c Disclosure, IFRS 3.B64 j Disclosure	The amount of assets that have been recognised for the expected reimbursement of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Expected reimbursement, contingent liabilities in business combination; Business combinations [member]]
Explanation of estimated financial effect, contingent liabilities in business combination	text	IFRS 3.B64 j (i) Disclosure	The explanation of the estimated financial effect for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
Estimated financial effect, contingent liabilities in business combination	X instant, credit	IFRS 3.B64 j (i) Disclosure	The amount of the estimated financial effect of contingent liabilities in a business combination that were not recognised because their fair value cannot be measured reliably. [Refer: Contingent liabilities [member]]
Explanation of possibility of reimbursement, contingent liabilities in business combination	text	IFRS 3.B64 j (i) Disclosure	The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
Description of reasons why liability cannot be measured reliably	text	IFRS 3.B64 j (ii) Disclosure	The description of reasons why the fair value of a contingent liability in a business combination cannot be measured reliably. [Refer: Contingent liabilities [member]; Business combinations [member]]
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 c Disclosure	The amount of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
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 c Common practice	The amount recognised for new contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination]
Increase in existing liabilities, contingent liabilities recognised in business combination	X duration, credit	IFRS 3.B67 c Disclosure	The increase in existing contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]
Total additional liabilities, contingent liabilities recognised in business combination	X duration, credit	IFRS 3.B67 c Disclosure	The amount of additional contingent liabilities recognised in business combinations. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]]
Settled liabilities, contingent liabilities recognised in business combination	(X) duration, debit	IFRS 3.B67 c Disclosure	The amount of contingent liabilities recognised in a business combination that were settled. [Refer: Contingent liabilities recognised in business combination]
Reversed unsettled liabilities, contingent liabilities recognised in business combination	(X) duration, debit	IFRS 3.B67 c Disclosure	The amount of contingent liabilities recognised in a business combination that were unsettled and subsequently reversed. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]
Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination	X duration, credit	IFRS 3.B67 c Disclosure	The increase in contingent liabilities recognised in a business combination through adjustments arising from the passage of time. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]
Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination	X duration, credit	IFRS 3.B67 c Disclosure	The increase (decrease) in contingent liabilities recognised in a business combination due to changes in the discount rate. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]
Total increase (decrease) in contingent liabilities recognised in business combination	X duration, credit	IFRS 3.B67 c Disclosure	The increase (decrease) in contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]]
Contingent liabilities recognised in business combination at end of period	X instant, credit	IFRS 3.B67 c Disclosure	The amount of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
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.B66 Disclosure	The explanation of which disclosures could not be made and reasons why they cannot be made if the initial accounting for the business combination is incomplete at the time that financial statements are authorised for issue. [Refer: Business combinations [member]]
[818000] Notes - Related party
Disclosure of related party [text block]	text block	IAS 24 - Disclosures Disclosure	The entire disclosure for related parties.
Name of parent entity	text	IAS 1.138 c Disclosure, IAS 24.13 Disclosure	The name of the entity's parent. [Refer: Parent [member]]
Name of ultimate parent of group	text	IAS 24.13 Disclosure, IAS 1.138 c Disclosure	The name of the ultimate controlling party of the group.
Name of most senior parent entity producing publicly available financial statements	text	IAS 24.13 Disclosure	The name of most senior parent entity producing publicly available financial statements.
Explanation of relationships between parent and subsidiaries	text	IAS 24.13 Disclosure	The explanation of the relationships between a parent and its subsidiaries. [Refer: Subsidiaries [member]]
Key management personnel compensation, short-term employee benefits	X duration, debit	IAS 24.17 a Disclosure	The amount of compensation to key management personnel in the form of short-term employee benefits. [Refer: Key management personnel of entity or parent [member]]
Key management personnel compensation, post-employment benefits	X duration, debit	IAS 24.17 b Disclosure	The amount of compensation to key management personnel in the form of post-employment benefits. [Refer: Key management personnel of entity or parent [member]]
Key management personnel compensation, other long-term employee benefits	X duration, debit	IAS 24.17 c Disclosure	The amount of compensation to key management personnel in the form of other long-term employee benefits. [Refer: Other long-term employee benefits; Key management personnel of entity or parent [member]]
Key management personnel compensation, termination benefits	X duration, debit	IAS 24.17 d Disclosure	The amount of compensation to key management personnel in the form of termination benefits. [Refer: Termination benefits expense; Key management personnel of entity or parent [member]]
Key management personnel compensation, share-based payment	X duration, debit	IAS 24.17 e Disclosure	The amount of compensation to key management personnel in the form of share-based payments. [Refer: Key management personnel of entity or parent [member]]
Key management personnel compensation	X duration, debit	IAS 24.17 Disclosure	The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]
Disclosure of transactions between related parties [text block]	text block	IAS 24.18 Disclosure	The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]]
Disclosure of transactions between related parties [abstract]
Disclosure of transactions between related parties [table]	table	IAS 24.19 Disclosure	Schedule disclosing information related to transactions between related parties.
Categories of related parties [axis]	axis	IAS 24.19 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for related parties [member]	member [default]	IAS 24.19 Disclosure	This member stands for the standard value for the 'Categories of related parties' axis if no other member is used.
Related parties [member]	member	IAS 24.19 Disclosure	This member stands for related parties. Related parties are persons or entities that are related to the entity that is preparing its financial statements (the reporting entity). (a) A person or a close member of that person’s family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). (viii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. [Refer: Joint ventures [member]; Key management personnel of entity or parent [member]]
Parent [member]	member	IAS 24.19 a Disclosure	This member stands for an entity that controls one or more entities.
Entities with joint control or significant influence over entity [member]	member	IAS 24.19 b Disclosure	This member stands for entities that have joint control or significant influence over the entity. Joint control is a contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. Significant influence is the power to participate in the financial and operating policy decisions of the investee, but not control or joint control of those policies.
Subsidiaries [member]	member	IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 24.19 c Disclosure	This member stands for entities that are controlled by another entity.
Associates [member]	member	IAS 24.19 d Disclosure, IAS 27.17 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J a Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure, IAS 27.16 b Disclosure	This member stands for the entities over which the investor has significant influence.
Joint ventures where entity is venturer [member]	member	IAS 24.19 e Disclosure	This member stands for joint ventures in which the entity is a joint venturer. A venturer is a party to a joint venture and has joint control over that joint venture. [Refer: Joint ventures [member]]
Key management personnel of entity or parent [member]	member	IAS 24.19 f Disclosure	This member stands for those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity.
Other related parties [member]	member	IAS 24.19 g Disclosure	This member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Related parties [member]]
Disclosure of transactions between related parties [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of transactions with related party	text	IAS 24.18 Disclosure	The description of related party transactions. [Refer: Related parties [member]]
Description of nature of related party relationship	text	IAS 24.18 Disclosure	The description of the nature of the related party relationships. [Refer: Related parties [member]]
Related party transactions [abstract]
Purchases of goods, related party transactions	X duration, debit	IAS 24.21 a Example	The amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]]
Revenue from sale of goods, related party transactions	X duration, credit	IAS 24.21 a Example	The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Related parties [member]]
Purchases of property and other assets, related party transactions	X duration, debit	IAS 24.21 b Example	The amount of property and other assets purchased by the entity in related party transactions. [Refer: Related parties [member]]
Sales of property and other assets, related party transactions	X duration, credit	IAS 24.21 b Example	The amount of property and other assets sold by the entity in related party transactions. [Refer: Related parties [member]]
Services received, related party transactions	X duration, debit	IAS 24.21 c Example	The amount of services received in related party transactions. [Refer: Related parties [member]]
Revenue from rendering of services, related party transactions	X duration, credit	IAS 24.21 c Example	The amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Related parties [member]]
Leases as lessor, related party transactions	X duration	IAS 24.21 d Example	The amount of leases where the entity was the lessor in related party transactions. [Refer: Related parties [member]]
Leases as lessee, related party transactions	X duration	IAS 24.21 d Example	The amount of leases where the entity was the lessee in related party transactions. [Refer: Related parties [member]]
Transfers of research and development from entity, related party transactions	X duration	IAS 24.21 e Example	The amount of transfers of research and development from the entity in related party transactions. [Refer: Related parties [member]]
Transfers of research and development to entity, related party transactions	X duration	IAS 24.21 e Example	The amount of transfers of research and development to the entity in related party transactions. [Refer: Related parties [member]]
Transfers under licence agreements from entity, related party transactions	X duration	IAS 24.21 f Example	The amount of transfers under licence agreements from the entity in related party transactions. [Refer: Related parties [member]]
Transfers under licence agreements to entity, related party transactions	X duration	IAS 24.21 f Example	The amount of transfers under licence agreements to the entity in related party transactions. [Refer: Related parties [member]]
Transfers under finance agreements from entity, related party transactions	X duration	IAS 24.21 g Example	The amount of transfers under finance agreements from the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]]
Transfers under finance agreements to entity, related party transactions	X duration	IAS 24.21 g Example	The amount of transfers under finance agreements to the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]]
Provision of guarantees or collateral by entity, related party transactions	X duration	IAS 24.21 h Example	The amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]]
Provision of guarantees or collateral to entity, related party transactions	X duration	IAS 24.21 h Example	The amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]]
Commitments made by entity, related party transactions	X duration	IAS 24.21 i Example	The amount of related-party commitments made by the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Related parties [member]]
Commitments made on behalf of entity, related party transactions	X duration	IAS 24.21 i Example	The amount of related-party commitments made on behalf of the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Related parties [member]]
Settlement of liabilities by entity on behalf of related party, related party transactions	X duration	IAS 24.21 j Example	The amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Refer: Related parties [member]]
Settlement of liabilities on behalf of entity by related party, related party transactions	X duration	IAS 24.21 j Example	The amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Refer: Related parties [member]]
Participation in defined benefit plan that shares risks between group entities, related party transactions	X duration	IAS 24.22 Example	The amount of participation by the entity in a defined benefit plan that shares risks between group entities. [Refer: Defined benefit plans [member]; Related parties [member]]
Outstanding balances for related party transactions [abstract]
Amounts payable, related party transactions	X instant, credit	IAS 24.20 Disclosure, IAS 24.18 b Disclosure	The amounts payable resulting from related party transactions. [Refer: Related parties [member]]
Amounts receivable, related party transactions	X instant, debit	IAS 24.20 Disclosure, IAS 24.18 b Disclosure	The amounts receivable resulting from related party transactions. [Refer: Related parties [member]]
Outstanding commitments made by entity, related party transactions	X instant, credit	IAS 24.18 b Disclosure	The amount of outstanding commitments made by the entity in related party transactions. [Refer: Related parties [member]]
Outstanding commitments made on behalf of entity, related party transactions	X instant, credit	IAS 24.18 b Disclosure	The amount of outstanding commitments made on behalf of the entity in related party transactions. [Refer: Related parties [member]]
Explanation of terms and conditions of outstanding balances for related party transaction	text	IAS 24.18 b (i) Disclosure	The explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Related parties [member]]
Explanation of details of guarantees given or received of outstanding balances for related party transaction	text	IAS 24.18 b (ii) Disclosure	The explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Guarantees [member]; Related parties [member]]
Provisions for doubtful debts related to outstanding balances of related party transaction	X instant, credit	IAS 24.18 c Disclosure	The amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer: Provisions]
Expense recognised during period for bad and doubtful debts for related party transaction	X duration, debit	IAS 24.18 d Disclosure	The amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Related parties [member]]
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block]	text block	IAS 24.18A Disclosure	The disclosure of amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]]
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 24.18A Disclosure	Schedule disclosing information related to the amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities.
Separate management entities [axis]	axis	IAS 24.18A Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Separate management entities [member]	member [default]	IAS 24.18A Disclosure	This member stands for separate entities that provide key management personnel services to the entity. It also represents the standard value for the 'Separate management entities' axis if no other member is used. [Refer: Key management personnel of entity or parent [member]]
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Amount incurred by entity for provision of key management personnel services provided by separate management entity	X duration, debit	IAS 24.18A Disclosure	The amount incurred by the entity for provision of key management personnel services that are provided by a separate management entity. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]]
Disclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactions	text	IAS 24.23 Disclosure	The disclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactions, made only if such terms can be substantiated.
Explanation of whether entity applies exemption in IAS 24.25	text	IAS 24.26 Disclosure	The explanation of whether the entity applies the exemption in paragraph 25 of IAS 24.
Name of government and nature of relationship with government	text	IAS 24.26 a Disclosure	The name of the government and the nature of its relationship with the reporting entity (ie control, joint control or significant influence). [Refer: Government [member]]
Explanation of nature and amount of significant transactions	text	IAS 24.26 b (i) Disclosure	The explanation of the nature and amount of individually significant transactions with a government that has control, joint control or significant influence over the reporting entity and entities under control, joint control or significant influence of that government.
Description of other transactions that are collectively significant	text	IAS 24.26 b (ii) Disclosure	The description of transactions with government that has control, joint control or significant influence over the reporting entity and the entities under control, joint control or significant influence of that government that are collectively, but not individually, significant.
[819100] Notes - First time adoption
Disclosure of first-time adoption [text block]	text block	IFRS 1 - Presentation and disclosure Disclosure	The entire disclosure for the entity's first-time adoption of International Financial Reporting Standards.
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 b Disclosure	The description of the nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]
Disclosure of comparative information prepared under previous GAAP [text block]	text block	IFRS 1.24 Disclosure	The disclosure, in the entity's first IFRS financial statements, of comparative information prepared under previous GAAP.
Disclosure of comparative information prepared under previous GAAP [abstract]
Disclosure of comparative information prepared under previous GAAP [table]	table	IFRS 1.24 Disclosure	Schedule disclosing information related to comparative information prepared under previous GAAP.
Financial effect of transition from previous GAAP to IFRSs [axis]	axis	IFRS 1.24 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
IFRSs [member]	member [default]	IFRS 1.24 Disclosure	This member stands for Standards and Interpretations issued by the International Accounting Standards Board (IASB), which comprise (a) International Financial Reporting Standards; (b) International Accounting Standards; (c) IFRIC Interpretations; and (d) SIC Interpretations. It also represents the standard value for the 'Financial effect of transition from previous GAAP to IFRSs' axis if no other member is used.
Previous GAAP [member]	member	IFRS 1.24 Disclosure, IFRS 1.29 Disclosure, IFRS 1.30 Common practice	This member stands for the basis of accounting that the entity used immediately before adopting IFRSs. [Refer: IFRSs [member]]
Effect of transition to IFRSs [member]	member	IFRS 1.24 Disclosure	This member stands for the financial effect of the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]
Disclosure of comparative information prepared under previous GAAP [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Equity	X instant, credit	IAS 1.78 e Disclosure, IFRS 13.93 a Disclosure, IFRS 1.24 a Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 b Disclosure, IFRS 1.32 a (i) Disclosure	The amount of residual interest in the assets of the entity after deducting all its liabilities.
Comprehensive income	X duration, credit	IFRS 12.B10 b Example, IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 12.B12 b (ix) Disclosure, IFRS 1.24 b Disclosure, IFRS 1.32 a (ii) Disclosure	The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.
Profit (loss)	X duration, credit	IFRS 1.32 a (ii) Disclosure, IFRS 8.23 Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example, IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, Effective 2023-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 17.113 b Example	The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Explanation of effect of transition on reported financial position	text	IFRS 1.23 Disclosure	The explanation of how the transition from previous GAAP to IFRSs affected the entity's reported financial position. [Refer: Previous GAAP [member]; IFRSs [member]]
Explanation of effect of transition on reported financial performance	text	IFRS 1.23 Disclosure	The explanation of how the transition from previous GAAP to IFRSs affected the entity's reported financial performance. [Refer: Previous GAAP [member]; IFRSs [member]]
Explanation of effect of transition on reported cash flows	text	IFRS 1.25 Disclosure, IFRS 1.23 Disclosure	The explanation of material adjustments to the statement of cash flows resulting from the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]
Description of reason why entity stopped applying IFRSs	text	IFRS 1.23A a Disclosure	The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, stopped applying IFRSs.
Description of reason why entity is resuming application of IFRSs	text	IFRS 1.23A b Disclosure	The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, is resuming application of IFRSs.
Explanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSs	text	IFRS 1.23B Disclosure	The explanation of the reasons why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, elected to apply IFRSs as if it had never stopped applying IFRSs.
Explanation of fact that financial statements for previous periods not presented	text	IFRS 1.28 Disclosure	The explanation, in the entity's first IFRS financial statements, of the fact that the entity did not present financial statements for previous periods.
Explanation of cross-reference to interim financial statement disclosures for first-time adopter	text	IFRS 1.33 Disclosure	The explanation of cross-references to other published documents that include information that is material to understanding the entity's current interim period for first-time adopters of IFRSs.
Disclosure of redesignated financial assets and liabilities [text block]	text block	IFRS 1.29 Disclosure	The disclosure of financial assets and financial liabilities that have been redesignated during the transition to IFRSs. [Refer: Financial assets; Financial liabilities; IFRSs [member]]
Disclosure of redesignated financial assets and liabilities [abstract]
Disclosure of redesignated financial assets and liabilities [table]	table	IFRS 1.29 Disclosure	Schedule disclosing information related to redesignated financial assets and liabilities.
Redesignation [axis]	axis	IFRS 1.29 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Redesignated [member]	member [default]	IFRS 1.29 Disclosure	This member stands for financial instruments redesignated during the transition to IFRSs. It also represents the standard value for the 'Redesignation' axis if no other member is used.
Previous GAAP [member]	member	IFRS 1.24 Disclosure, IFRS 1.29 Disclosure, IFRS 1.30 Common practice	This member stands for the basis of accounting that the entity used immediately before adopting IFRSs. [Refer: IFRSs [member]]
Redesignated amount [member]	member	IFRS 1.29 Common practice	This member stands for the amount that has been redesignated during the transition to IFRSs.
Disclosure of redesignated financial assets and liabilities [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Redesignated financial asset as at fair value through profit or loss	X instant, debit	IFRS 1.29 Disclosure	The amount of financial assets redesignated to be measured at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial assets]
Redesignated financial liability as at fair value through profit or loss	X instant, credit	Expiry date 2023-01-01 IFRS 1.29 Disclosure, IFRS 1.29A Disclosure	The amount of financial liabilities redesignated as at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial liabilities]
Redesignated financial asset as available-for-sale	X instant, debit	Expiry date 2023-01-01 IFRS 1.29 Disclosure	The amount of financial assets redesignated as available-for-sale on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]
Description of redesignated financial liabilities	text	IFRS 1.29A Disclosure, Expiry date 2023-01-01 IFRS 1.29 Disclosure	The description of financial liabilities that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial liabilities]
Description of redesignated financial assets	text	IFRS 1.29 Disclosure	The description of financial assets that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]
Disclosure of fair values of items used as deemed cost [text block]	text block	IFRS 1.30 Disclosure	The disclosure of the fair values used as deemed cost in the entity's opening IFRS statement of financial position for items of property, plant and equipment, investment property or intangible assets. [Refer: Property, plant and equipment; Investment property; Intangible assets other than goodwill]
Disclosure of fair values of items used as deemed cost [abstract]
Disclosure of fair values of items used as deemed cost [table]	table	IFRS 1.30 Disclosure	Schedule disclosing information related to the fair values of items used as deemed cost in the entity's first IFRS financial statements.
Fair value as deemed cost [axis]	axis	IFRS 1.30 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregate of fair values [member]	member [default]	IFRS 1.30 a Disclosure	This member stands for the aggregate of fair values. It also represents the standard value for the 'Fair value as deemed cost' axis if no other member is used.
Previous GAAP [member]	member	IFRS 1.24 Disclosure, IFRS 1.29 Disclosure, IFRS 1.30 Common practice	This member stands for the basis of accounting that the entity used immediately before adopting IFRSs. [Refer: IFRSs [member]]
Aggregate adjustment to carrying amounts reported under previous GAAP [member]	member	IFRS 1.30 b Disclosure	This member stands for the aggregate adjustment to the carrying amounts reported under previous GAAP. [Refer: Carrying amount [member]; Previous GAAP [member]]
Disclosure of fair values of items used as deemed cost [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Intangible asset fair value used as deemed cost	X instant, debit	IFRS 1.30 Disclosure	The amount of intangible assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Intangible assets other than goodwill]
Property, plant and equipment fair value used as deemed cost	X instant, debit	IFRS 1.30 Disclosure	The amount of property, plant and equipment, for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Property, plant and equipment]
Investment property fair value used as deemed cost	X instant, debit	IFRS 1.30 Disclosure	The amount of investment property, for which fair value was used as deemed cost in the opening IFRS statement of financial position. [Refer: Investment property]
Right-of-use asset fair value used as deemed cost	X instant, debit	IFRS 1.30 Disclosure	The amount of right-of-use assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Right-of-use assets]
Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount	X instant, debit	IFRS 1.31 a Disclosure	The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity's first IFRS financial statements. [Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]
Aggregate deemed cost of investments for which deemed cost is fair value	X instant, debit	IFRS 1.31 b Disclosure	The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is fair value in the entity's first IFRS financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]
Aggregate adjustment to carrying amounts of investments reported under previous GAAP	X instant, debit	IFRS 1.31 c Disclosure	The amount of aggregate adjustments to the carrying amounts reported under previous GAAP of investments in subsidiaries, joint ventures or associates in the entity's first IFRS financial statements. [Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]
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 1.31A Disclosure	The description of the fact and basis on which carrying amounts determined under previous GAAP were allocated if the entity applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets.
Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B	text	IFRS 1.31B Disclosure	The description of the fact and basis on which carrying amounts were determined under previous GAAP if the entity applies the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation.
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 1.31C Disclosure	The explanation when the entity has a functional currency that was, or is, the currency of a hyperinflationary economy, of how and why the entity had, and ceased to have, a functional currency for which the reliable general price index is not available and no exchangeability with stable foreign currency exists.
Statement that comparative information does not comply with IFRS 7 and IFRS 9	text	IFRS 1.E2 b Disclosure	The statement that comparative information does not comply with IFRS 7 and IFRS 9.
Description of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9	text	IFRS 1.E2 b Disclosure	The description of the basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9.
[822100] Notes - Property, plant and equipment
Disclosure of property, plant and equipment [text block]	text block	IAS 16 - Disclosure Disclosure	The entire disclosure for property, plant and equipment.
Disclosure of detailed information about property, plant and equipment [text block]	text block	IAS 16.73 Disclosure	The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]
Disclosure of detailed information about property, plant and equipment [abstract]
Disclosure of detailed information about property, plant and equipment [table]	table	IAS 16.73 Disclosure	Schedule disclosing information related to details of property, plant and equipment.
Classes of property, plant and equipment [axis]	axis	IAS 16.73 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Property, plant and equipment [member]	member [default]	IFRS 16.53 Example, IAS 16.73 Disclosure, IAS 36.127 Example	This member stands for property, plant and equipment. It also represents the standard value for the 'Classes of property, plant and equipment' axis if no other member is used. [Refer: Property, plant and equipment]
Land and buildings [member]	member	IAS 16.37 b Example	This member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment]
Land [member]	member	IAS 16.37 a Example	This member stands for a class of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]
Buildings [member]	member	IAS 16.37 Common practice	This member stands for a class of plant, property and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]
Machinery [member]	member	IAS 16.37 c Example	This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]
Vehicles [member]	member	IAS 16.37 Common practice	This member stands for a class of property, plant and equipment representing vehicles used in the entity's operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment]
Ships [member]	member	IAS 16.37 d Example	This member stands for a class of property, plant and equipment representing seafaring vessels used in the entity's operations. [Refer: Property, plant and equipment]
Aircraft [member]	member	IAS 16.37 e Example	This member stands for a class of property, plant and equipment representing aircraft used in entity's operations. [Refer: Property, plant and equipment]
Motor vehicles [member]	member	IAS 16.37 f Example	This member stands for a class of property, plant and equipment representing self-propelled ground vehicles used in the entity's operations. [Refer: Property, plant and equipment]
Fixtures and fittings [member]	member	IAS 16.37 g Example	This member stands for a class of property, plant and equipment representing fixtures and fittings that are not permanently attached to real property. [Refer: Property, plant and equipment]
Office equipment [member]	member	IAS 16.37 h Example	This member stands for a class of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment]
Computer equipment [member]	member	IAS 16.37 Common practice	This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment]
Communication and network equipment [member]	member	IAS 16.37 Common practice	This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer: Property, plant and equipment]
Network infrastructure [member]	member	IAS 16.37 Common practice	This member stands for a class of property, plant and equipment representing network infrastructure. [Refer: Property, plant and equipment]
Bearer plants [member]	member	IAS 16.37 i Example	This member stands for a class of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment]
Tangible exploration and evaluation assets [member]	member	IFRS 6.25 Disclosure	This member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
Mining assets [member]	member	IAS 16.37 Common practice	This member stands for mining assets. [Refer: Mining assets]
Mining property [member]	member	IAS 16.37 Common practice	This member stands for property related to mining activities.
Oil and gas assets [member]	member	IAS 16.37 Common practice	This member stands for oil and gas assets. [Refer: Oil and gas assets]
Power generating assets [member]	member	IAS 16.37 Common practice	This member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property, plant and equipment]
Leasehold improvements [member]	member	IAS 16.37 Common practice	This member stands for a class of property, plant and equipment representing improvements to assets held under a lease agreement.
Construction in progress [member]	member	IAS 16.37 Common practice	This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment]
Owner-occupied property measured using investment property fair value model [member]	member	Effective 2023-01-01 IAS 16.29B Disclosure, IAS 16.29B Disclosure	This member stands for a class of property, plant and equipment representing owner-occupied property measured using the investment property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment]
Other property, plant and equipment [member]	member	IAS 16.37 Common practice	This member stands for a class of property, plant and equipment representing property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
Property, plant and equipment by operating lease status [axis]	axis	IFRS 16.95 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Property, plant and equipment by operating lease status [member]	member [default]	IFRS 16.95 Disclosure	This member stands for all property, plant and equipment when disaggregated by the operating lease status by a lessor. It also represents the standard value for the 'Property, plant and equipment by operating lease status' axis if no other member is used. [Refer: Property, plant and equipment]
Property, plant and equipment subject to operating leases [member]	member	IFRS 16.95 Disclosure	This member stands for property, plant and equipment that is subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment]
Property, plant and equipment not subject to operating leases [member]	member	IFRS 16.95 Disclosure	This member stands for property, plant and equipment that is not subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment]
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]	axis	IAS 40.79 d Disclosure, IAS 40.76 Disclosure, Expiry date 2023-01-01 IFRS 7.37 b Common practice, IAS 16.73 e Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 Common practice, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 38.118 e Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IFRS 7.35H Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Carrying amount [member]	member [default]	IAS 40.79 d Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 a Example, IFRS 7.35I Disclosure, IAS 16.73 e Disclosure, Expiry date 2023-01-01 IFRS 7.37 b Example, IAS 38.118 e Disclosure, IAS 41.50 Disclosure, IFRS 7.35H Disclosure	This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss]
Gross carrying amount [member]	member	IAS 38.118 c Disclosure, IFRS 7.35M Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 Common practice, Expiry date 2023-01-01 IFRS 7.37 b Common practice, IFRS 7.35I Disclosure, IFRS 7.35N Example, IAS 16.73 d Disclosure, IAS 40.79 c Disclosure, IFRS 3.B67 d Disclosure, IAS 41.54 f Disclosure	This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
Accumulated depreciation, amortisation and impairment [member]	member	IAS 16.75 b Disclosure, IAS 40.79 c Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 16.73 d Disclosure	This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation expense]
Accumulated depreciation and amortisation [member]	member	IAS 16.75 b Disclosure, IAS 40.79 c Common practice, IAS 16.73 d Common practice, IAS 38.118 c Common practice, IAS 41.54 f Common practice	This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]
Accumulated impairment [member]	member	IAS 40.79 c Common practice, Expiry date 2023-01-01 IFRS 7.37 b Example, IFRS 7.35H Disclosure, IAS 38.118 c Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35N Example, Expiry date 2023-01-01 IFRS 7.IG29 b Example, IAS 16.73 d Common practice, IAS 41.54 f Common practice	This member stands for accumulated impairment. [Refer: Impairment loss]
Disclosure of detailed information about property, plant and equipment [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Measurement bases, property, plant and equipment	text	IAS 16.73 a Disclosure	The measurement bases used for determining the gross carrying amount for a class of property, plant and equipment. [Refer: Gross carrying amount [member]; Property, plant and equipment]
Depreciation method, property, plant and equipment	text	IAS 16.73 b Disclosure	The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment]
Depreciation rate, property, plant and equipment	X.XX duration	IAS 16.73 c Disclosure	The depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment]
Useful life measured as period of time, property, plant and equipment	DUR	IAS 16.73 c Disclosure	The useful life, measured as period of time, used for property, plant and equipment. [Refer: Property, plant and equipment]
Useful life measured in production or other similar units, property, plant and equipment	X.XX duration	IAS 16.73 c Disclosure	The useful life, measured in production or other similar units, used for property, plant and equipment. [Refer: Property, plant and equipment]
Description of useful life, property, plant and equipment	text	IAS 16.73 c Disclosure	Description of useful life used for property, plant and equipment. [Refer: Property, plant and equipment]
Effective dates of revaluation, property, plant and equipment	text	IAS 16.77 a Disclosure	The effective dates of the revaluation for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]
Explanation of involvement of independent valuer in revaluation, property, plant and equipment	text	IAS 16.77 b Disclosure	The explanation of whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period	X instant, debit	IAS 16.73 e Disclosure, IAS 1.54 a Disclosure	The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets]
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	The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]
Acquisitions through business combinations, property, plant and equipment	X duration, debit	IAS 16.73 e (iii) Disclosure	The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]
Increase (decrease) through net exchange differences, property, plant and equipment	X duration, debit	IAS 16.73 e (viii) Disclosure	The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment]
Depreciation, property, plant and equipment	(X) duration	IAS 16.73 e (vii) Disclosure, IAS 16.75 a Disclosure	The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]
Impairment loss recognised in profit or loss, property, plant and equipment	(X) duration	IAS 1.98 a Disclosure, IAS 16.73 e (v) Disclosure	The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment]
Reversal of impairment loss recognised in profit or loss, property, plant and equipment	X duration	IAS 1.98 a Disclosure, IAS 16.73 e (vi) Disclosure	The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment]
Revaluation increase (decrease), property, plant and equipment	X duration, debit	IAS 16.73 e (iv) Disclosure, IAS 16.77 f Disclosure	The increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus]
Impairment loss recognised in other comprehensive income, property, plant and equipment	(X) duration	IAS 16.73 e (iv) Disclosure	The amount of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Impairment loss recognised in other comprehensive income; Property, plant and equipment]
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment	X duration	IAS 16.73 e (iv) Disclosure	The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Reversal of impairment loss recognised in other comprehensive income; Property, plant and equipment]
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 e Common practice	The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment]
Increase (decrease) through transfers from (to) investment property, property, plant and equipment	X duration, debit	IAS 16.73 e Common practice	The increase (decrease) in property, plant and equipment resulting from transfers from (to) investment property. [Refer: Property, plant and equipment; Investment property]
Increase (decrease) through transfers from construction in progress, property, plant and equipment	X duration, debit	IAS 16.73 e Common practice	The increase (decrease) in property, plant and equipment resulting from transfers from construction in progress. [Refer: Property, plant and equipment; Construction in progress]
Increase (decrease) through other changes, property, plant and equipment	X duration, debit	IAS 16.73 e (ix) Disclosure	The increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
Total increase (decrease) through transfers and other changes, property, plant and equipment	X duration, debit	IAS 16.73 e Common practice	The increase (decrease) in property, plant and equipment resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
Disposals and retirements, property, plant and equipment [abstract]
Disposals, property, plant and equipment	(X) duration, credit	IAS 16.73 e (ii) Disclosure	The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment]
Retirements, property, plant and equipment	(X) duration, credit	IAS 16.73 e Common practice	The decrease in property, plant and equipment resulting from retirements. [Refer: Property, plant and equipment]
Total disposals and retirements, property, plant and equipment	(X) duration, credit	IAS 16.73 e Common practice	The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment]
Decrease through classified as held for sale, property, plant and equipment	(X) duration, credit	IAS 16.73 e (ii) Disclosure	The decrease in property, plant and equipment through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Disposal groups classified as held for sale [member]]
Decrease through loss of control of subsidiary, property, plant and equipment	(X) duration, credit	IAS 16.73 e Common practice	The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment]
Total increase (decrease) in property, plant and equipment	X duration, debit	IAS 16.73 e Disclosure	The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment]
Property, plant and equipment at end of period	X instant, debit	IAS 16.73 e Disclosure, IAS 1.54 a Disclosure	The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets]
Additional information [abstract]
Property, plant and equipment, expenditures recognised in course of its construction	X instant, debit	IAS 16.74 b Disclosure	The amount of expenditures recognised in the carrying amount of an item of property, plant and equipment in the course of its construction. [Refer: Carrying amount [member]; Property, plant and equipment]
Property, plant and equipment, temporarily idle	X instant, debit	IAS 16.79 a Example	The amount of temporarily idle property, plant and equipment. [Refer: Property, plant and equipment]
Property, plant and equipment, gross carrying amount of fully depreciated assets still in use	X instant, debit	IAS 16.79 b Example	The gross carrying amount of fully depreciated property, plant and equipment that is still in use. [Refer: Gross carrying amount [member]; Property, plant and equipment]
Property, plant and equipment, assets retired from active use and not classified as held for sale	X instant, debit	IAS 16.79 c Example	The amount of property, plant and equipment retired from active use and not classified as held for sale in accordance with IFRS 5. [Refer: Property, plant and equipment]
Property, plant and equipment, revaluation [abstract]
Property, plant and equipment, revalued assets	X instant, debit	IAS 16.77 Disclosure	The amount of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]
Property, plant and equipment, revalued assets, at cost	X instant, debit	IAS 16.77 e Disclosure	The amount of property, plant and equipment that would have been recognised had the revalued assets been carried under the cost model. [Refer: Property, plant and equipment]
Property, plant and equipment, revaluation surplus	X instant, credit	IAS 16.77 f Disclosure	The amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant and equipment; Revaluation surplus]
Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment	text	IAS 16.77 f Disclosure	The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for property, plant and equipment. [Refer: Revaluation surplus; Property, plant and equipment]
Property, plant and equipment, restrictions on title	X instant, debit	IAS 16.74 a Disclosure	The amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and equipment]
Description of existence of restrictions on title, property, plant and equipment	text	IAS 16.74 a Disclosure	The description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment]
Property, plant and equipment, pledged as security	X instant, debit	IAS 16.74 a Disclosure	The amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment]
Contractual commitments for acquisition of property, plant and equipment	X instant, credit	IAS 16.74 c Disclosure	The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]
Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up	X duration, credit	IAS 16.74A a Disclosure	The amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss. [Refer: Profit (loss); Property, plant and equipment]
Proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity's ordinary activities	X duration, credit	IAS 16.74A b Disclosure	The amount of proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not an output of the entity's ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management.
Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity's ordinary activities	X duration, debit	IAS 16.74A b Disclosure	The amount of cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not an output of the entity's ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management.
Description of line item(s) in statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16	text	IAS 16.74A b Disclosure	Description of line item(s) in the statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16. [Refer: Proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity's ordinary activities; Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity's ordinary activities]
Fair value of property, plant and equipment materially different from carrying amount	X instant, debit	IAS 16.79 d Example	The fair value of property, plant and equipment when the fair value is materially different from the carrying amount. [Refer: Carrying amount [member]; Property, plant and equipment]
Identification of unadjusted comparative information	text	IFRS 11.C13B Disclosure, IFRS 10.C6B Disclosure, IAS 38.130I Disclosure, Effective 2023-01-01 IFRS 17.C27 Disclosure, IAS 27.18I Disclosure, IAS 16.80A Disclosure, IFRS 17.C27 Disclosure	The identification of unadjusted comparative information in the financial statements.
Statement that unadjusted comparative information has been prepared on different basis	text	IAS 27.18I Disclosure, IAS 16.80A Disclosure, IFRS 10.C6B Disclosure, Effective 2023-01-01 IFRS 17.C27 Disclosure, IFRS 11.C13B Disclosure, IAS 38.130I Disclosure, IFRS 17.C27 Disclosure	The statement that unadjusted comparative information in the financial statements has been prepared on a different basis.
Explanation of basis of preparation of unadjusted comparative information	text	IAS 27.18I Disclosure, Effective 2023-01-01 IFRS 17.C27 Disclosure, IFRS 10.C6B Disclosure, IAS 38.130I Disclosure, IAS 16.80A Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure	The explanation of the basis used for the preparation of unadjusted comparative information in the financial statements.
[822200] Notes - Exploration for and evaluation of mineral resources
Disclosure of exploration and evaluation assets [text block]	text block	IFRS 6 - Disclosure Disclosure	The entire disclosure for exploration and evaluation assets.
Description of accounting policy for exploration and evaluation expenditures [text block]	text block	IFRS 6.24 a Disclosure	The description of the entity's accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
Assets arising from exploration for and evaluation of mineral resources	X instant, debit	IFRS 6.24 b Disclosure	The amount of assets arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.
Liabilities arising from exploration for and evaluation of mineral resources	X instant, credit	IFRS 6.24 b Disclosure	The amount of liabilities arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.
Income arising from exploration for and evaluation of mineral resources	X duration, credit	IFRS 6.24 b Disclosure	The amount of income arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources, after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.
Expense arising from exploration for and evaluation of mineral resources	X duration, debit	IFRS 6.24 b Disclosure	The amount of expense arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.
Cash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activities	X duration, debit	IFRS 6.24 b Disclosure	The cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as operating activities.
Cash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activities	X duration, debit	IFRS 6.24 b Disclosure	The cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as investing activities.
[822390] Notes - Financial instruments
Disclosure of financial instruments [text block]	text block	IFRS 7 - Scope Disclosure	The entire disclosure for financial instruments.
Description of accounting policy for financial instruments [text block]	text block	Expiry date 2023-01-01 IAS 1.117 b Common practice, Effective 2023-01-01 IAS 1.117 Common practice, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for financial instruments. [Refer: Financial instruments, class [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for financial instruments. [Refer: Financial instruments, class [member]]The description of the entity's material accounting policy information for financial instruments. [Refer: Financial instruments, class [member]]
Explanation of measurement bases for financial instruments used in preparing financial statements [text block]	text block	Effective 2023-01-01 IFRS 7.21 Example, IFRS 7.21 Example	The explanation of the measurement basis (or bases) for financial instruments used in preparing the financial statements.
Disclosure of detailed information about financial instruments [text block]	text block	IFRS 7.35K Disclosure, IFRS 7.7 Disclosure, IFRS 7.31 Disclosure	The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]]
Disclosure of detailed information about financial instruments [abstract]
Disclosure of detailed information about financial instruments [table]	table	IFRS 7.35K Disclosure, IFRS 7.31 Disclosure, IFRS 7.7 Disclosure	Schedule disclosing information related to details of financial instruments.
Classes of financial instruments [axis]	axis	IFRS 7.36 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial instruments, class [member]	member [default]	IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.36 Disclosure, IFRS 7.35M Disclosure	This member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard value for the 'Classes of financial instruments' axis if no other member is used. [Refer: Financial assets; Financial liabilities]
Loan commitments [member]	member	IFRS 7.B8E Disclosure, IFRS 7.35M Disclosure	This member stands for firm commitments to provide credit under pre-specified terms and conditions.
Financial guarantee contracts [member]	member	IFRS 7.B8E Disclosure, IFRS 7.35M Disclosure	This member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.
Trade receivables [member]	member	IAS 1.112 c Common practice, IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure, IFRS 7.35N Example	This member stands for trade receivables. [Refer: Trade receivables]
Contract assets [member]	member	IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure	This member stands for contract assets. [Refer: Contract assets]
Lease receivables [member]	member	IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure, IFRS 7.35N Example	This member stands for receivables related to leases.
Mortgages [member]	member	IFRS 7.IG20B Example, IFRS 7.IG40B Example, IFRS 7.6 Example	This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset acts as collateral to secure the loan.
Loans to consumers [member]	member	IFRS 7.6 Example, IFRS 7.IG40B Example, IFRS 7.IG20C Example	This member stands for loans that are made to individuals for personal use.
Loans to corporate entities [member]	member	IAS 1.112 c Common practice, IFRS 7.IG20C Example, IFRS 7.6 Example	This member stands for loans made to corporate entities.
Loans to government [member]	member	IAS 1.112 c Common practice	This member stands for loans made to government.
Disclosure of detailed information about financial instruments [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]	text block	IFRS 7.28 a Disclosure	The description of the entity's accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Financial instruments, class [member]]
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 b Disclosure	The aggregate difference between the fair value at initial recognition and the transaction price for financial instruments that is yet to be recognised in profit or loss. [Refer: Financial instruments, class [member]]
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 7.28 b Example, IFRS 7.IG14 Example	The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from new transactions. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]
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.IG14 Example, IFRS 7.28 b Example	The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from amounts recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]
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.IG14 Example, IFRS 7.28 b Example	The increase in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]
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.IG14 Example, IFRS 7.28 b Example	The decrease in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]
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 b Example	The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss]
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 b Disclosure	The aggregate difference between the fair value at initial recognition and the transaction price for financial instruments that is yet to be recognised in profit or loss. [Refer: Financial instruments, class [member]]
Description of conclusion why transaction price was not best evidence of fair value	text	IFRS 7.28 c Disclosure	The description of why the entity concluded that the transaction price was not the best evidence of fair value, including a description of the evidence that supports fair value.
Maximum exposure to credit risk	X instant	IFRS 7.35K a Disclosure, Expiry date 2023-01-01 IFRS 7.36 a Disclosure	The amount that best represents the maximum exposure to credit risk without taking into account any collateral held or other credit enhancements (for example, netting agreements that do not qualify for offset in accordance with IAS 32). [Refer: Credit risk [member]]
Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure	text	Expiry date 2023-01-01 IFRS 7.36 b Disclosure, Expired 2023-01-01 IFRS 7.36 b Disclosure	The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk. [Refer: Credit risk [member]; Maximum exposure to credit risk]
Description of collateral held as security and other credit enhancements	text	IFRS 7.35K b Disclosure	The description of collateral held as security and other credit enhancements in respect of the amount that best represents the maximum exposure to credit risk. This includes a description of the nature and quality of the collateral held, an explanation of any significant changes in the quality of that collateral or credit enhancements and information about financial instruments for which an entity has not recognised a loss allowance because of the collateral. [Refer: Credit risk [member]; Maximum exposure to credit risk]
Information about collateral held as security and other credit enhancements for credit-impaired financial assets [text block]	text block	IFRS 7.35K c Disclosure	The disclosure of information about the collateral held as security and other credit enhancements (for example, quantification of the extent to which collateral and other credit enhancements mitigate credit risk) for financial assets that are credit-impaired at the reporting date.
Maximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not applied	X instant	IFRS 7.36 a Disclosure	The amount that best represents the maximum exposure to credit risk in relation to financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Maximum exposure to credit risk]
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	IFRS 7.36 b Disclosure	The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk of financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Credit risk [member]; Maximum exposure to credit risk]
Disclosure of financial assets [text block]	text block	IFRS 7.7 Disclosure	The disclosure of financial assets. [Refer: Financial assets]
Disclosure of financial assets [abstract]
Disclosure of financial assets [table]	table	IFRS 7.7 Disclosure	Schedule disclosing information related to financial assets.
Classes of financial assets [axis]	axis	Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 7.42I Disclosure, Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial assets, class [member]	member [default]	Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 7.6 Disclosure, Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial assets' axis if no other member is used. [Refer: Financial assets]
Financial assets at amortised cost, class [member]	member	IFRS 7.B2 a Disclosure	This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
Mortgages [member]	member	IFRS 7.IG20B Example, IFRS 7.IG40B Example, IFRS 7.6 Example	This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset acts as collateral to secure the loan.
Loans to consumers [member]	member	IFRS 7.6 Example, IFRS 7.IG40B Example, IFRS 7.IG20C Example	This member stands for loans that are made to individuals for personal use.
Loans to corporate entities [member]	member	IAS 1.112 c Common practice, IFRS 7.IG20C Example, IFRS 7.6 Example	This member stands for loans made to corporate entities.
Loans to government [member]	member	IAS 1.112 c Common practice	This member stands for loans made to government.
Trade receivables [member]	member	IAS 1.112 c Common practice, IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure, IFRS 7.35N Example	This member stands for trade receivables. [Refer: Trade receivables]
Financial assets at fair value, class [member]	member	IFRS 7.B2 a Disclosure	This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
Trading securities [member]	member	IFRS 7.IG40B Example, IFRS 7.6 Example	This member stands for financial instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. [Refer: Financial instruments, class [member]]
Derivatives [member]	member	IFRS 13.IE60 Example, IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.94 Example	This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]
Option contract [member]	member	IAS 1.112 c Common practice	This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
Futures contract [member]	member	IAS 1.112 c Common practice	This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.
Swap contract [member]	member	IAS 1.112 c Common practice	This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties of the contract over a specified period. [Refer: Derivatives [member]]
Currency swap contract [member]	member	IAS 1.112 c Common practice	This member stands for a currency swap contract. [Refer: Swap contract [member]]
Interest rate swap contract [member]	member	IAS 1.112 c Common practice	This member stands for an interest rate swap contract. [Refer: Swap contract [member]]
Forward contract [member]	member	IAS 1.112 c Common practice	This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.
Equity investments [member]	member	IFRS 7.6 Example, IFRS 7.IG40B Example	This member stands for investments in equity instruments.
Financial assets outside scope of IFRS 7, class [member]	member	IFRS 7.B2 b Disclosure	This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
Categories of financial assets [axis]	axis	IFRS 7.8 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial assets, category [member]	member [default]	IFRS 7.8 Disclosure	This member stands for aggregated categories of financial assets. It also represents the standard value for the 'Categories of financial assets' axis if no other member is used. [Refer: Financial assets]
Financial assets at fair value through profit or loss, category [member]	member	IFRS 7.8 a Disclosure	This member stands for the financial assets at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]	member	IFRS 7.8 a Disclosure	This member stands for the financial assets at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]
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 2023-01-01 IFRS 7.8 a Disclosure, IFRS 7.8 a Disclosure	This member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]
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 2023-01-01 IFRS 7.8 a Disclosure, IFRS 7.8 a Disclosure	This member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]
Financial assets at fair value through profit or loss, classified as held for trading, category [member]	member	Expiry date 2023-01-01 IFRS 7.8 a Disclosure, Expired 2023-01-01 IFRS 7.8 a Disclosure	This member stands for the financial assets at fair value through profit or loss classified as held for trading category. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]
Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]	member	IFRS 7.8 a Disclosure	This member stands for the financial assets mandatorily measured at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]
Financial assets available-for-sale, category [member]	member	Expiry date 2023-01-01 IFRS 7.8 d Disclosure, Expired 2023-01-01 IFRS 7.8 d Disclosure	This member stands for the financial assets available-for-sale category. [Refer: Financial assets available-for-sale]
Held-to-maturity investments, category [member]	member	Expiry date 2023-01-01 IFRS 7.8 b Disclosure, Expired 2023-01-01 IFRS 7.8 b Disclosure	This member stands for the held-to-maturity investments category of financial assets. [Refer: Held-to-maturity investments]
Loans and receivables, category [member]	member	Expiry date 2023-01-01 IFRS 7.8 c Disclosure, Expired 2023-01-01 IFRS 7.8 c Disclosure	This member stands for the loans and receivables category of financial assets. [Refer: Loans and receivables]
Financial assets at amortised cost, category [member]	member	IFRS 7.8 f Disclosure	This member stands for the financial assets at amortised cost category. [Refer: Financial assets at amortised cost]
Financial assets at fair value through other comprehensive income, category [member]	member	IFRS 7.8 h Disclosure	This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets at fair value through other comprehensive income]
Financial assets measured at fair value through other comprehensive income, category [member]	member	IFRS 7.8 h Disclosure	This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets measured at fair value through other comprehensive income]
Investments in equity instruments designated at fair value through other comprehensive income [member]	member [default]	IFRS 7.8 h Disclosure, IFRS 7.11A c Disclosure	This member stands for investments in equity instruments that the entity has designated at fair value through other comprehensive income. It also represents the standard value for the 'Investments in equity instruments designated at fair value through other comprehensive income' axis if no other member is used. [Refer: At fair value [member]; Other comprehensive income]
Disclosure of financial assets [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Financial assets	X instant, debit	IFRS 7.35H Disclosure, IFRS 7.35M Disclosure, IFRS 7.35I Disclosure, IFRS 7.25 Disclosure, IFRS 7.35N Example	The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]
Financial assets, at fair value	X instant, debit	IFRS 7.25 Disclosure	The fair value of financial assets. [Refer: At fair value [member]; Financial assets]
Notional amount	X instant	IAS 1.112 c Common practice	The nominal or face amount of a financial instrument, used to calculate payments made on that instrument.
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	Expiry date 2023-01-01 IFRS 7.16 Disclosure, Expired 2023-01-01 IFRS 7.16 Disclosure	The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]
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	Expiry date 2023-01-01 IFRS 7.16 Common practice, Expired 2023-01-01 IFRS 7.16 Common practice	The amount of additional allowance for credit losses of financial assets recognised in profit or loss. [Refer: Allowance account for credit losses of financial assets]
Utilisation, allowance account for credit losses of financial assets	(X) duration, debit	Expiry date 2023-01-01 IFRS 7.16 Common practice, Expired 2023-01-01 IFRS 7.16 Common practice	The decrease in an allowance account for credit losses of financial assets resulting from the utilisation of the allowance. [Refer: Allowance account for credit losses of financial assets]
Reversal, allowance account for credit losses of financial assets	(X) duration	Expiry date 2023-01-01 IFRS 7.16 Common practice, Expired 2023-01-01 IFRS 7.16 Common practice	The decrease in an allowance account for credit losses of financial assets resulting from the reversal of impairment. [Refer: Allowance account for credit losses of financial assets]
Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets	X duration, credit	Expiry date 2023-01-01 IFRS 7.16 Common practice, Expired 2023-01-01 IFRS 7.16 Common practice	The increase (decrease) in an allowance account for credit losses of financial assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Allowance account for credit losses of financial assets]
Increase (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assets	X duration, credit	Expiry date 2023-01-01 IFRS 7.16 Common practice, Expired 2023-01-01 IFRS 7.16 Common practice	The increase (decrease) in the allowance account for credit losses of financial assets resulting from adjustments arising from the passage of time. [Refer: Allowance account for credit losses of financial assets]
Increase (decrease) through other changes, allowance account for credit losses of financial assets	X duration, credit	Expiry date 2023-01-01 IFRS 7.16 Common practice, Expired 2023-01-01 IFRS 7.16 Common practice	The increase (decrease) in allowance account for credit losses of financial assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Allowance account for credit losses of financial assets]
Total increase (decrease) in allowance account for credit losses of financial assets	X duration, credit	Expiry date 2023-01-01 IFRS 7.16 Disclosure, Expired 2023-01-01 IFRS 7.16 Disclosure	The increase (decrease) in the allowance account used to record the impairment of financial assets due to credit losses. [Refer: Financial assets; Allowance account for credit losses of financial assets]
Allowance account for credit losses of financial assets at end of period	X instant, credit	Expiry date 2023-01-01 IFRS 7.16 Disclosure, Expired 2023-01-01 IFRS 7.16 Disclosure	The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]
Impairment loss on financial assets	X duration, debit	Expiry date 2023-01-01 IFRS 7.20 e Disclosure, Expired 2023-01-01 IFRS 7.20 e Disclosure	The amount of impairment loss on financial assets. [Refer: Financial assets; Impairment loss]
Information about credit quality of neither past due nor impaired financial assets [text block]	text block	Expiry date 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.36 c Disclosure	The disclosure of information about the credit quality of financial assets that are neither past due (a counterparty has failed to make a payment when contractually due) nor impaired. [Refer: Financial assets]
Analysis of credit exposures using external credit grading system [text block]	text block	Expiry date 2023-01-01 IFRS 7.36 c Example, Expiry date 2023-01-01 IFRS 7.IG23 a Example, Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 a Example	The disclosure of an analysis of credit exposures using an external credit grading system. [Refer: Credit exposure; External credit grades [member]]
Description of rating agencies used	text	Expiry date 2023-01-01 IFRS 7.36 c Example, Expiry date 2023-01-01 IFRS 7.IG24 b Example, Expired 2023-01-01 IFRS 7.IG24 b Example, Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 a Example	The description of credit rating agencies used to evaluate the credit quality of the entity's financial assets. [Refer: Financial assets]
Rated credit exposures	X instant	Expiry date 2023-01-01 IFRS 7.IG24 c Example, Expiry date 2023-01-01 IFRS 7.36 c Example, Expired 2023-01-01 IFRS 7.IG24 c Example, Expired 2023-01-01 IFRS 7.36 c Disclosure	The amount of credit exposure that has been rated by external rating agencies. [Refer: Credit exposure]
Unrated credit exposures	X instant	Expiry date 2023-01-01 IFRS 7.36 c Example, Expiry date 2023-01-01 IFRS 7.IG24 c Example, Expired 2023-01-01 IFRS 7.IG24 c Example, Expired 2023-01-01 IFRS 7.36 c Disclosure	The amount of credit exposure that has not been rated by external rating agencies. [Refer: Credit exposure]
Description of relationship between internal and external ratings	text	Expiry date 2023-01-01 IFRS 7.IG24 d Example, Expiry date 2023-01-01 IFRS 7.IG25 c Example, Expiry date 2023-01-01 IFRS 7.36 c Example, Expired 2023-01-01 IFRS 7.IG25 c Example, Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 d Example	The description of the relationship between internal and external credit ratings. [Refer: Internal credit grades [member]; External credit grades [member]]
Analysis of credit exposures using internal credit grading system [text block]	text block	Expiry date 2023-01-01 IFRS 7.IG23 a Example, Expiry date 2023-01-01 IFRS 7.36 c Example, Expired 2023-01-01 IFRS 7.IG23 a Example, Expired 2023-01-01 IFRS 7.36 c Disclosure	The disclosure of an analysis of credit exposures using an internal credit grading system. [Refer: Credit exposure; Internal credit grades [member]]
Description of internal credit ratings process	text	Expiry date 2023-01-01 IFRS 7.IG25 a Example, Expiry date 2023-01-01 IFRS 7.36 c Example, Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 b Example, Expired 2023-01-01 IFRS 7.IG25 a Example	The description of the entity's process for internal credit ratings. [Refer: Internal credit grades [member]]
Description of relationship between internal and external ratings	text	Expiry date 2023-01-01 IFRS 7.IG24 d Example, Expiry date 2023-01-01 IFRS 7.IG25 c Example, Expiry date 2023-01-01 IFRS 7.36 c Example, Expired 2023-01-01 IFRS 7.IG25 c Example, Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 d Example	The description of the relationship between internal and external credit ratings. [Refer: Internal credit grades [member]; External credit grades [member]]
Description of nature of counterparty	text	Expiry date 2023-01-01 IFRS 7.36 c Example, Expiry date 2023-01-01 IFRS 7.IG23 b Example, Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 b Example	The description of the nature of the party to a transaction other than the entity.
Description of historical information about counterparty default rates	text	Expiry date 2023-01-01 IFRS 7.36 c Example, Expiry date 2023-01-01 IFRS 7.IG23 c Example, Expired 2023-01-01 IFRS 7.IG23 c Example, Expired 2023-01-01 IFRS 7.36 c Disclosure	The description of historical information about default rates of the party to the transaction other than the entity.
Description of other information used to assess credit quality	text	Expiry date 2023-01-01 IFRS 7.36 c Example, Expiry date 2023-01-01 IFRS 7.IG23 d Example, Expired 2023-01-01 IFRS 7.IG23 d Example, Expired 2023-01-01 IFRS 7.36 c Disclosure	The description of the information used to assess the credit quality of financial assets with credit risk that are neither past due nor impaired that the entity does not separately disclose. [Refer: Credit risk [member]]
Disclosure of external credit grades [text block]	text block	Expiry date 2023-01-01 IFRS 7.36 c Example, Expiry date 2023-01-01 IFRS 7.IG24 Example, Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 Example	The disclosure of external credit grades. [Refer: External credit grades [member]]
Disclosure of external credit grades [abstract]
Disclosure of external credit grades [table]	table	Expiry date 2023-01-01 IFRS 7.36 c Example, Expiry date 2023-01-01 IFRS 7.IG24 Example, Expired 2023-01-01 IFRS 7.IG24 Example, Expired 2023-01-01 IFRS 7.36 c Disclosure	Schedule disclosing information related to external credit grades.
External credit grades [axis]	axis	Expiry date 2023-01-01 IFRS 7.IG24 a Example, IFRS 7.IG20C Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure, IFRS 7.35M Example, Expiry date 2023-01-01 IFRS 7.36 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for external credit grades [member]	member [default]	IFRS 7.35M Example, IFRS 7.IG20C Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure, Expiry date 2023-01-01 IFRS 7.IG24 a Example, Expiry date 2023-01-01 IFRS 7.36 c Example	This member stands for the standard value for the 'External credit grades' axis if no other member is used.
External credit grades [member]	member	Expiry date 2023-01-01 IFRS 4.39G a Disclosure, IFRS 7.35M Example, Expiry date 2023-01-01 IFRS 7.IG24 a Example, Expiry date 2023-01-01 IFRS 7.36 c Example, IFRS 7.IG20C Example	This member stands for credit grades that have been provided by external rating agencies.
Classes of financial assets [axis]	axis	Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 7.42I Disclosure, Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial assets, class [member]	member [default]	Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 7.6 Disclosure, Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial assets' axis if no other member is used. [Refer: Financial assets]
Financial assets at amortised cost, class [member]	member	IFRS 7.B2 a Disclosure	This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
Mortgages [member]	member	IFRS 7.IG20B Example, IFRS 7.IG40B Example, IFRS 7.6 Example	This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset acts as collateral to secure the loan.
Loans to consumers [member]	member	IFRS 7.6 Example, IFRS 7.IG40B Example, IFRS 7.IG20C Example	This member stands for loans that are made to individuals for personal use.
Loans to corporate entities [member]	member	IAS 1.112 c Common practice, IFRS 7.IG20C Example, IFRS 7.6 Example	This member stands for loans made to corporate entities.
Loans to government [member]	member	IAS 1.112 c Common practice	This member stands for loans made to government.
Trade receivables [member]	member	IAS 1.112 c Common practice, IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure, IFRS 7.35N Example	This member stands for trade receivables. [Refer: Trade receivables]
Financial assets at fair value, class [member]	member	IFRS 7.B2 a Disclosure	This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
Trading securities [member]	member	IFRS 7.IG40B Example, IFRS 7.6 Example	This member stands for financial instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. [Refer: Financial instruments, class [member]]
Derivatives [member]	member	IFRS 13.IE60 Example, IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.94 Example	This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]
Option contract [member]	member	IAS 1.112 c Common practice	This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
Futures contract [member]	member	IAS 1.112 c Common practice	This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.
Swap contract [member]	member	IAS 1.112 c Common practice	This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties of the contract over a specified period. [Refer: Derivatives [member]]
Currency swap contract [member]	member	IAS 1.112 c Common practice	This member stands for a currency swap contract. [Refer: Swap contract [member]]
Interest rate swap contract [member]	member	IAS 1.112 c Common practice	This member stands for an interest rate swap contract. [Refer: Swap contract [member]]
Forward contract [member]	member	IAS 1.112 c Common practice	This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.
Equity investments [member]	member	IFRS 7.6 Example, IFRS 7.IG40B Example	This member stands for investments in equity instruments.
Financial assets outside scope of IFRS 7, class [member]	member	IFRS 7.B2 b Disclosure	This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
Disclosure of external credit grades [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Credit exposure	X instant	Expiry date 2023-01-01 IFRS 7.IG24 a Example, Expiry date 2023-01-01 IFRS 7.IG25 b Example, Expiry date 2023-01-01 IFRS 7.36 c Example, Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 b Example, Expired 2023-01-01 IFRS 7.IG24 a Example	The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]
Disclosure of internal credit grades [text block]	text block	Expiry date 2023-01-01 IFRS 7.IG25 Example, Expiry date 2023-01-01 IFRS 7.36 c Example, Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 Example	The disclosure of internal credit grades. [Refer: Internal credit grades [member]]
Disclosure of internal credit grades [abstract]
Disclosure of internal credit grades [table]	table	Expiry date 2023-01-01 IFRS 7.36 c Example, Expiry date 2023-01-01 IFRS 7.IG25 Example, Expired 2023-01-01 IFRS 7.IG25 Example, Expired 2023-01-01 IFRS 7.36 c Disclosure	Schedule disclosing information related to internal credit grades.
Internal credit grades [axis]	axis	Expiry date 2023-01-01 IFRS 7.36 c Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure, Expiry date 2023-01-01 IFRS 7.IG25 b Example, IFRS 7.35M Example, IFRS 7.IG20C Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for internal credit grades [member]	member [default]	Expiry date 2023-01-01 IFRS 7.36 c Example, IFRS 7.IG20C Example, IFRS 7.35M Example, Expiry date 2023-01-01 IFRS 7.IG25 b Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure	This member stands for the standard value for the 'Internal credit grades' axis if no other member is used.
Internal credit grades [member]	member	Expiry date 2023-01-01 IFRS 4.39G a Disclosure, Expiry date 2023-01-01 IFRS 7.IG25 b Example, IFRS 7.IG20C Example, Expiry date 2023-01-01 IFRS 7.36 c Example, IFRS 7.35M Example	This member stands for credit grades that have been developed by the entity itself.
Classes of financial assets [axis]	axis	Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 7.42I Disclosure, Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial assets, class [member]	member [default]	Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 7.6 Disclosure, Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial assets' axis if no other member is used. [Refer: Financial assets]
Financial assets at amortised cost, class [member]	member	IFRS 7.B2 a Disclosure	This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
Mortgages [member]	member	IFRS 7.IG20B Example, IFRS 7.IG40B Example, IFRS 7.6 Example	This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset acts as collateral to secure the loan.
Loans to consumers [member]	member	IFRS 7.6 Example, IFRS 7.IG40B Example, IFRS 7.IG20C Example	This member stands for loans that are made to individuals for personal use.
Loans to corporate entities [member]	member	IAS 1.112 c Common practice, IFRS 7.IG20C Example, IFRS 7.6 Example	This member stands for loans made to corporate entities.
Loans to government [member]	member	IAS 1.112 c Common practice	This member stands for loans made to government.
Trade receivables [member]	member	IAS 1.112 c Common practice, IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure, IFRS 7.35N Example	This member stands for trade receivables. [Refer: Trade receivables]
Financial assets at fair value, class [member]	member	IFRS 7.B2 a Disclosure	This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
Trading securities [member]	member	IFRS 7.IG40B Example, IFRS 7.6 Example	This member stands for financial instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. [Refer: Financial instruments, class [member]]
Derivatives [member]	member	IFRS 13.IE60 Example, IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.94 Example	This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]
Option contract [member]	member	IAS 1.112 c Common practice	This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
Futures contract [member]	member	IAS 1.112 c Common practice	This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.
Swap contract [member]	member	IAS 1.112 c Common practice	This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties of the contract over a specified period. [Refer: Derivatives [member]]
Currency swap contract [member]	member	IAS 1.112 c Common practice	This member stands for a currency swap contract. [Refer: Swap contract [member]]
Interest rate swap contract [member]	member	IAS 1.112 c Common practice	This member stands for an interest rate swap contract. [Refer: Swap contract [member]]
Forward contract [member]	member	IAS 1.112 c Common practice	This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.
Equity investments [member]	member	IFRS 7.6 Example, IFRS 7.IG40B Example	This member stands for investments in equity instruments.
Financial assets outside scope of IFRS 7, class [member]	member	IFRS 7.B2 b Disclosure	This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
Disclosure of internal credit grades [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Credit exposure	X instant	Expiry date 2023-01-01 IFRS 7.IG24 a Example, Expiry date 2023-01-01 IFRS 7.IG25 b Example, Expiry date 2023-01-01 IFRS 7.36 c Example, Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 b Example, Expired 2023-01-01 IFRS 7.IG24 a Example	The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]
Disclosure of financial liabilities [text block]	text block	IFRS 7.7 Disclosure	The disclosure of financial liabilities. [Refer: Financial liabilities]
Disclosure of financial liabilities [abstract]
Disclosure of financial liabilities [table]	table	IFRS 7.7 Disclosure	Schedule disclosing information related to financial liabilities.
Classes of financial liabilities [axis]	axis	IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.42 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial liabilities, class [member]	member [default]	Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure	This member stands for aggregated classes financial liabilities. It also represents the standard value for the 'Classes of financial liabilities' axis if no other member is used. [Refer: Financial liabilities]
Financial liabilities at amortised cost, class [member]	member	IFRS 7.B2 a Disclosure	This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised cost]
Financial liabilities at fair value, class [member]	member	IFRS 7.B2 a Disclosure	This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value [member]]
Financial liabilities outside scope of IFRS 7, class [member]	member	IFRS 7.B2 b Disclosure	This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]
Categories of financial liabilities [axis]	axis	IFRS 7.8 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial liabilities, category [member]	member [default]	IFRS 7.8 Disclosure	This member stands for aggregated categories of financial liabilities. It also represents the standard value for the 'Categories of financial liabilities' axis if no other member is used. [Refer: Financial assets]
Financial liabilities at fair value through profit or loss, category [member]	member	IFRS 7.8 e Disclosure	This member stands for the financial liabilities at fair value through profit or loss category. [Refer: Financial liabilities at fair value through profit or loss]
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]	member	IFRS 7.8 e Disclosure	This member stands for the financial liabilities at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]
Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member]	member	IFRS 7.8 e Disclosure	This member stands for the financial liabilities at fair value through profit or loss that meet the definition of held for trading category. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]
Financial liabilities at amortised cost, category [member]	member	Expiry date 2023-01-01 IFRS 7.8 f Disclosure, IFRS 7.8 g Disclosure	This member stands for the financial liabilities at amortised cost category. [Refer: Financial liabilities at amortised cost]
Disclosure of financial liabilities [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Financial liabilities	X instant, credit	IFRS 7.25 Disclosure	The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]]
Financial liabilities, at fair value	X instant, credit	IFRS 7.25 Disclosure	The fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities]
Disclosure of information about non-current liabilities with covenants [text block]	text block	IAS 1.76ZA Disclosure	The disclosure of information that enables users of financial statements to understand the risk that liabilities with covenants classified as non-current could become repayable within twelve months after the reporting period.
Disclosure of information about non-current liabilities with covenants [abstract]
Disclosure of information about non-current liabilities with covenants [table]	table	IAS 1.76ZA Disclosure	The disclosure of information that enables users of financial statements to understand the risk that liabilities with covenants classified as non-current could become repayable within twelve months after the reporting period.
Types of non-current liabilities with covenants [axis]	axis	IAS 1.76ZA Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. This axis shall be used to represent separately disclosed non-current liabilities or groups of non-current liabilities with covenants in the scope of IAS 1.76ZA.
Types of non-current liabilities with covenants [member]	member [default]	IAS 1.76ZA Disclosure	This member stands for the total non-current liabilities with covenants for which the entity’s right to defer settlement is subject to the entity complying with covenants within twelve months after the reporting period. It also represents the standard value for the ‘Types of non-current liabilities with covenants’ axis if no other member is used.
Disclosure of information about non-current liabilities with covenants [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Disclosure of information about covenants related to non-current liabilities including facts and circumstances indicating entity may have difficulty complying with covenants [text block]	text block	IAS 1.76ZA b Disclosure, IAS 1.76ZA a Disclosure	The disclosure of information about the covenants on a non-current liability with which the entity is required to comply within twelve months after the reporting period. This information could include the nature of the covenants, when the entity is required to comply with those covenants and facts and circumstances that show the entity may have difficulty complying with the covenants related to a non-current liability—for example, the entity having acted during or after the reporting period to avoid or mitigate a potential breach.
Carrying amount of non-current liabilities with covenants	X instant, credit	IAS 1.76ZA a Disclosure	The carrying amount of a non-current liability with covenants arising from a loan arrangement for which the entity’s right to defer settlement is subject to the entity complying with covenants within twelve months after the reporting period.
Designated loans or receivables at fair value through profit or loss [abstract]
Maximum exposure to credit risk of loans or receivables	X instant	Expiry date 2023-01-01 IFRS 7.9 a Disclosure, Expired 2023-01-01 IFRS 7.9 a Disclosure	The maximum exposure to the credit risk of loans or receivables. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk]
Amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk	X instant	Expiry date 2023-01-01 IFRS 7.9 b Disclosure, Expired 2023-01-01 IFRS 7.9 b Disclosure	The amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk; Derivatives [member]]
Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets	X duration, debit	Expiry date 2023-01-01 IFRS 7.9 c Disclosure, Expired 2023-01-01 IFRS 7.9 c Disclosure	The increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the loans and receivables determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]]
Accumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assets	X instant, debit	Expiry date 2023-01-01 IFRS 7.9 c Disclosure, Expired 2023-01-01 IFRS 7.9 c Disclosure	The accumulated increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in the market conditions that gave rise to the market risk; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Market risk [member]]
Increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables	X duration	Expiry date 2023-01-01 IFRS 7.9 d Disclosure, Expired 2023-01-01 IFRS 7.9 d Disclosure	The increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]]
Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables	X instant	Expiry date 2023-01-01 IFRS 7.9 d Disclosure, Expired 2023-01-01 IFRS 7.9 d Disclosure	The aggregate increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]; Increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments]
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	IFRS 7.9 a Disclosure	The maximum exposure to the credit risk of financial assets designated as measured at fair value through profit or loss. [Refer: Credit risk [member]; Maximum exposure to credit risk]
Amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss mitigate maximum exposure to credit risk	X instant	IFRS 7.9 b Disclosure	The amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss mitigate maximum exposure to credit risk. [Refer: Loans and receivables; Credit risk [member]; Derivatives [member]; Maximum exposure to credit risk; Financial assets]
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	IFRS 7.9 c Disclosure	The increase (decrease) in the fair value of a financial asset (or group of financial assets) designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of that asset determined either: (a) as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk ; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Financial assets]
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	IFRS 7.9 c Disclosure	The accumulated increase (decrease) in the fair value of financial assets designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets]
Increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss	X duration	IFRS 7.9 d Disclosure	The increase (decrease) in the fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Financial assets]
Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss	X instant	IFRS 7.9 d Disclosure	The accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments; Financial assets]
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	IFRS 7.10A a Disclosure, Expiry date 2023-01-01 IFRS 7.10 a Disclosure	The increase (decrease) in the fair value of a financial liability that is attributable to changes in the credit risk of that liability. [Refer: Credit risk [member]]
Accumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability	X instant, credit	IFRS 7.10A a Disclosure, IFRS 7.10 a Disclosure	The accumulated increase (decrease) in the fair value of financial liabilities that is attributable to changes in the credit risk of the liabilities. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability]
Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligation	X instant	IFRS 7.10 b Disclosure, IFRS 7.10A b Disclosure	The amount by which the carrying amount of a financial liability is more (less) than the amount that the entity would be contractually required to pay at maturity to the holder of the obligation. [Refer: Carrying amount [member]]
Transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income	X duration	IFRS 7.10 c Disclosure	The amount of transfers within equity of the cumulative gain (loss) on financial liabilities designated as at fair value through profit or loss for which changes in the liability's credit risk are presented in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss]
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	IFRS 7.10 c Disclosure	The description of the reasons for transfers within equity of the cumulative gain (loss) on a financial liability designated as at fair value through profit or loss when the entity is required to present the effects of changes in that liability’s credit risk in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss; Transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income]
Amount presented in other comprehensive income realised at derecognition of financial liability	X duration	IFRS 7.10 d Disclosure	The amount presented in other comprehensive income that was realised at derecognition of financial liabilities designated at fair value through profit or loss. [Refer: Other comprehensive income]
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 a Disclosure	The description of the methods used to determine the amount of changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk, including an explanation of why the method is appropriate. [Refer: Credit risk [member]; Financial assets; Financial liabilities]
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 b Disclosure	The description of the reasons and relevant factors why the disclosure for changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk does not faithfully represent those changes. [Refer: Credit risk [member]; Financial assets; Financial liabilities]
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	IFRS 7.11 c Disclosure	The description of the methodology or methodologies used to determine whether presenting the effects of changes in a financial liability's credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss. If an entity is required to present the effects of changes in a liability’s credit risk in profit or loss, the disclosure must include a detailed description of the economic relationship described between the characteristics of the liability and the characteristics of the other financial instruments measured at fair value through profit or loss whose value was changed as a result of changes in the liability's credit risk. [Refer: Credit risk [member]; Financial instruments, class [member]; Other comprehensive income]
Description of investments in equity instruments designated at fair value through other comprehensive income	text	IFRS 7.11A a Disclosure	The description of the investments in equity instruments that have been designated at fair value through other comprehensive income. [Refer: Other comprehensive income]
Description of reason for using presentation alternative	text	IFRS 7.11A b Disclosure	The description of the reasons for making the irrevocable election to present subsequent changes in the fair value of an investment in an equity instrument that is not held for trading in other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [text block]	text block	IFRS 7.11A c Disclosure	The disclosure of the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]
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	IFRS 7.11A c Disclosure	Schedule disclosing information related to the fair value of investments in equity instruments designated at fair value through other comprehensive income.
Investments in equity instruments designated at fair value through other comprehensive income [axis]	axis	IFRS 7.11A c Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Investments in equity instruments designated at fair value through other comprehensive income [member]	member [default]	IFRS 7.8 h Disclosure, IFRS 7.11A c Disclosure	This member stands for investments in equity instruments that the entity has designated at fair value through other comprehensive income. It also represents the standard value for the 'Investments in equity instruments designated at fair value through other comprehensive income' axis if no other member is used. [Refer: At fair value [member]; Other comprehensive income]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Investments in equity instruments designated at fair value through other comprehensive income	X instant, debit	IFRS 7.11A c Disclosure, IFRS 7.8 h Disclosure	The amount of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]
Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period	X duration, credit	IFRS 7.11A d Disclosure	The amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, held at the end of the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]
Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during period	X duration, credit	IFRS 7.11A d Disclosure	The amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, derecognised during the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]
Explanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive income	text	IFRS 7.11A e Disclosure	The explanation of transfers of the cumulative gain or loss within equity for investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income]
Description of reason for disposing of investments in equity instruments designated at fair value through other comprehensive income	text	IFRS 7.11B a Disclosure	The description of the reason for disposing of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]
Fair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognition	X instant, debit	IFRS 7.11B b Disclosure	The fair value at the date of the derecognition of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]
Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income	X duration, credit	IFRS 7.11B c Disclosure	The cumulative gain (loss) on disposal of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]
Reclassification out of financial assets at fair value through profit or loss	X duration, credit	Expiry date 2023-01-01 IFRS 7.12A a Disclosure, Expiry date 2023-01-01 IFRS 7.12 Disclosure, Expired 2023-01-01 IFRS 7.12A a Disclosure, Expired 2023-01-01 IFRS 7.12 Disclosure	The amount of financial assets reclassified out of the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
Reclassification into financial assets at fair value through profit or loss	X duration, debit	Expiry date 2023-01-01 IFRS 7.12 Disclosure, Expired 2023-01-01 IFRS 7.12 Disclosure	The amount of financial assets reclassified into the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
Reclassification out of available-for-sale financial assets	X duration, credit	Expiry date 2023-01-01 IFRS 7.12A a Disclosure, Expiry date 2023-01-01 IFRS 7.12 Disclosure, Expired 2023-01-01 IFRS 7.12A a Disclosure, Expired 2023-01-01 IFRS 7.12 Disclosure	The amount of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]
Reclassification into available-for-sale financial assets	X duration, debit	Expiry date 2023-01-01 IFRS 7.12 Disclosure, Expired 2023-01-01 IFRS 7.12 Disclosure	The amount of financial assets reclassified into the available-for-sale category. [Refer: Financial assets available-for-sale]
Reclassification out of held-to-maturity investments	X duration, credit	Expiry date 2023-01-01 IFRS 7.12 Disclosure, Expired 2023-01-01 IFRS 7.12 Disclosure	The amount of financial assets reclassified out of the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]
Reclassification into held-to-maturity investments	X duration, debit	Expiry date 2023-01-01 IFRS 7.12 Disclosure, Expired 2023-01-01 IFRS 7.12 Disclosure	The amount of financial assets reclassified into the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]
Reclassification out of loans and receivables	X duration, credit	Expiry date 2023-01-01 IFRS 7.12 Disclosure, Expired 2023-01-01 IFRS 7.12 Disclosure	The amount of financial assets reclassified out of the loans and receivables category. [Refer: Loans and receivables; Financial assets]
Reclassification into loans and receivables	X duration, debit	Expiry date 2023-01-01 IFRS 7.12 Disclosure, Expired 2023-01-01 IFRS 7.12 Disclosure	The amount of financial assets reclassified into the loans and receivables category. [Refer: Loans and receivables; Financial assets]
Financial assets reclassified out of financial assets at fair value through profit or loss, carrying amount	X instant, debit	Expiry date 2023-01-01 IFRS 7.12A b Disclosure, Expired 2023-01-01 IFRS 7.12A b Disclosure	The carrying amount of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
Financial assets reclassified out of financial assets at fair value through profit or loss, at fair value	X instant, debit	Expiry date 2023-01-01 IFRS 7.12A b Disclosure, Expired 2023-01-01 IFRS 7.12A b Disclosure	The fair value of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
Financial assets reclassified out of available-for-sale financial assets, carrying amount	X instant, debit	Expiry date 2023-01-01 IFRS 7.12A b Disclosure, Expired 2023-01-01 IFRS 7.12A b Disclosure	The carrying amount of financial assets that have been reclassified out of the available-for-sale category. [Refer: Financial assets]
Financial assets reclassified out of available-for-sale financial assets, at fair value	X instant, debit	Expiry date 2023-01-01 IFRS 7.12A b Disclosure, Expired 2023-01-01 IFRS 7.12A b Disclosure	The fair value of financial assets that have been reclassified out of the available-for-sale category. [Refer: At fair value [member]; Financial assets, at fair value]
Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss	text	Expiry date 2023-01-01 IFRS 7.12A c Disclosure, Expired 2023-01-01 IFRS 7.12A c Disclosure	The explanation of facts and circumstances indicating a rare situation for the reclassification of financial assets that are no longer held for the purpose of selling or repurchasing in the near term out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss; Reclassification out of financial assets at fair value through profit or loss]
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	Expiry date 2023-01-01 IFRS 7.12A d Disclosure, Expired 2023-01-01 IFRS 7.12A d Disclosure	The fair value gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income	X duration, credit	Expiry date 2023-01-01 IFRS 7.12A d Disclosure, Expired 2023-01-01 IFRS 7.12A d Disclosure	The fair value gains (losses) recognised in other comprehensive income on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]
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	Expiry date 2023-01-01 IFRS 7.12A e Disclosure, Expired 2023-01-01 IFRS 7.12A e Disclosure	The fair value gains (losses) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive income	X duration, credit	Expiry date 2023-01-01 IFRS 7.12A e Disclosure, Expired 2023-01-01 IFRS 7.12A e Disclosure	The fair value gains (losses) that would have been recognised in other comprehensive income if financial assets had not been reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]
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	Expiry date 2023-01-01 IFRS 7.12A e Disclosure, Expired 2023-01-01 IFRS 7.12A e Disclosure	The gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
Gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss	X duration, credit	Expiry date 2023-01-01 IFRS 7.12A e Disclosure, Expired 2023-01-01 IFRS 7.12A e Disclosure	The gains (losses) recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]
Income on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss	X duration, credit	Expiry date 2023-01-01 IFRS 7.12A e Disclosure, Expired 2023-01-01 IFRS 7.12A e Disclosure	The amount of income recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
Income on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss	X duration, credit	Expiry date 2023-01-01 IFRS 7.12A e Disclosure, Expired 2023-01-01 IFRS 7.12A e Disclosure	The amount of income recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]
Expenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss	X duration, debit	Expiry date 2023-01-01 IFRS 7.12A e Disclosure, Expired 2023-01-01 IFRS 7.12A e Disclosure	The amount of expenses recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
Expenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss	X duration, debit	Expiry date 2023-01-01 IFRS 7.12A e Disclosure, Expired 2023-01-01 IFRS 7.12A e Disclosure	The amount of expenses recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]
Effective interest rate of financial assets reclassified out of financial assets at fair value through profit or loss	X.XX instant	Expiry date 2023-01-01 IFRS 7.12A f Disclosure, Expired 2023-01-01 IFRS 7.12A f Disclosure	The effective interest rate of financial assets reclassified out of the fair value through profit or loss measurement category. [Refer: Financial assets at fair value through profit or loss]
Estimated cash flows of financial assets reclassified out of financial assets at fair value through profit or loss	X duration, debit	Expiry date 2023-01-01 IFRS 7.12A f Disclosure, Expired 2023-01-01 IFRS 7.12A f Disclosure	The estimated cash flows of financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
Effective interest rate of financial assets reclassified out of available-for-sale financial assets	X.XX instant	Expiry date 2023-01-01 IFRS 7.12A f Disclosure, Expired 2023-01-01 IFRS 7.12A f Disclosure	The effective interest rate of financial assets reclassified out of the available-for-sale measurement category. [Refer: Financial assets]
Estimated cash flows of financial assets reclassified out of available-for-sale financial assets	X duration, debit	Expiry date 2023-01-01 IFRS 7.12A f Disclosure, Expired 2023-01-01 IFRS 7.12A f Disclosure	The estimated cash flows of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]
Disclosure of reclassification of financial assets [text block]	text block	IFRS 7.12B Disclosure	The disclosure of information about the reclassification of financial assets. [Refer: Financial assets]
Disclosure of reclassification of financial assets [abstract]
Disclosure of reclassification of financial assets [table]	table	IFRS 7.12B Disclosure	Schedule disclosing information related to the reclassification of financial assets.
Events of reclassification of financial assets [axis]	axis	IFRS 7.12B Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Events of reclassification of financial assets [member]	member [default]	IFRS 7.12B Disclosure	This member stands for the events of reclassification of financial assets. It also represents the standard value for the 'Events of reclassification of financial assets' axis if no other member is used. [Refer: Financial assets]
Disclosure of reclassification of financial assets [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Date of reclassification of financial assets due to change in business model	yyyy-mm-dd	IFRS 7.12B a Disclosure	The date of the reclassification of financial assets due to a change in the entity's business model for managing financial assets. [Refer: Financial assets]
Explanation of change in business model for managing financial assets	text	IFRS 7.12B b Disclosure	The explanation of the change in the entity's business model for managing financial assets. [Refer: Financial assets]
Description of effect of changing business model for managing financial assets on financial statements	text	IFRS 7.12B b Disclosure	The description of the effect on the financial statements of changing the entity's business model for managing financial assets. [Refer: Financial assets]
Reclassification of financial assets out of measured at amortised cost into measured at fair value through profit or loss	X duration	IFRS 7.12B c Disclosure	The amount of financial assets reclassified out of the amortised cost measurement category and into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets]
Reclassification of financial assets out of measured at fair value through profit or loss into measured at amortised cost	X duration	IFRS 7.12B c Disclosure	The amount of financial assets reclassified out of the fair value through profit or loss measurement category and into the amortised cost measurement category. [Refer: Financial assets]
Reclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive income	X duration	IFRS 7.12B c Disclosure	The amount of financial assets reclassified out of the amortised cost measurement category and into the fair value through other comprehensive income measurement category. [Refer: Financial assets]
Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised cost	X duration	IFRS 7.12B c Disclosure	The amount of financial assets reclassified out of the fair value through other comprehensive income measurement category and into the amortised cost measurement category. [Refer: Financial assets]
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	IFRS 7.12B c Disclosure	The amount of financial assets reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category. [Refer: Financial assets]
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	IFRS 7.12B c Disclosure	The amount of financial assets reclassified out of the fair value through profit or loss measurement category and into the fair value through other comprehensive income measurement category. [Refer: Financial assets]
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 instant	IFRS 7.12C a Disclosure	The effective interest rate for financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category as of the date of reclassification. [Refer: Financial assets]
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	IFRS 7.12C b Disclosure	The amount of revenue arising from interest recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Interest income (expense); Financial assets at amortised cost]
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	IFRS 7.12D a Disclosure	The fair value of financial assets reclassified out of the fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Financial assets]
Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified	X duration, credit	IFRS 7.12D b Disclosure	The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified. [Refer: Financial assets]
Fair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost category	X instant, debit	IFRS 7.12D a Disclosure	The fair value of financial assets reclassified out of the fair value other comprehensive income category so that they are measured at amortised cost. [Refer: Financial assets]
Fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified	X duration, credit	IFRS 7.12D b Disclosure	The fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified. [Refer: Financial assets]
Disclosure of offsetting of financial assets and financial liabilities [text block]	text block	IFRS 7 - Offsetting financial assets and financial liabilities Disclosure	The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities]
Disclosure of offsetting of financial assets [text block]	text block	IFRS 7.13C Disclosure	The disclosure of the offsetting of financial assets. [Refer: Financial assets]
Disclosure of offsetting of financial assets [abstract]
Disclosure of offsetting of financial assets [table]	table	IFRS 7.13C Disclosure	Schedule disclosing information related to the offsetting of financial assets.
Types of financial assets [axis]	axis	IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial assets, type [member]	member [default]	IFRS 7.B52 Disclosure, IFRS 7.B51 Disclosure	This member stands for aggregated types of financial assets. It also represents the standard value for the 'Types of financial assets' axis if no other member is used. [Refer: Financial assets]
Counterparties [axis]	axis	IFRS 7.B52 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Counterparties [member]	member [default]	IFRS 7.B52 Disclosure	This member stands for the parties to the transaction other than the entity. It also represents the standard value for the 'Counterparties' axis if no other member is used.
Individually insignificant counterparties [member]	member	IFRS 7.B52 Disclosure	This member stands for individually insignificant parties to the transaction other than the entity.
Disclosure of offsetting of financial assets [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
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 a Disclosure	The gross amount of recognised financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets]
Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements	(X) instant, credit	IFRS 7.13C b Disclosure	The amount of financial liabilities set off against financial assets when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities]
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position	X instant, debit	IFRS 7.13C c Disclosure	The net amount of financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement, presented in the statement of financial position. [Refer: Financial assets]
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 7.13C d (i) Example, IFRS 7.IG40D Example	The amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not set off against financial assets. [Refer: Financial assets]
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.IG40D Example	The amount of cash collateral received that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial assets. [Refer: Financial assets]
Total amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets	(X) instant, credit	IFRS 7.13C d Disclosure	The amounts that are subject to an enforceable master netting arrangement or similar agreement and that are not set off against financial assets. [Refer: Financial assets]
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements	X instant, debit	IFRS 7.13C e Disclosure	The amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement that were not set off against financial assets, from the net amount of financial assets subject to offsetting or subject to an enforceable master netting arrangement or similar agreement presented in the statement of financial position.
Description of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreement	text	IFRS 7.13E Disclosure	The description of the rights of set-off associated with the entity's recognised financial assets subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial assets]
Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements	text	IFRS 7.B42 Disclosure	The description of any measurement differences for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets]
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.B46 Disclosure	The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial assets]
Disclosure of offsetting of financial liabilities [text block]	text block	IFRS 7.13C Disclosure	The disclosure of the offsetting of financial liabilities. [Refer: Financial liabilities]
Disclosure of offsetting of financial liabilities [abstract]
Disclosure of offsetting of financial liabilities [table]	table	IFRS 7.13C Disclosure	Schedule disclosing information related to the offsetting of financial liabilities.
Types of financial liabilities [axis]	axis	IFRS 7.B52 Disclosure, IFRS 7.B51 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial liabilities, type [member]	member [default]	IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure	This member stands for aggregated types of financial liabilities. It also represents the standard value for the 'Types of financial liabilities' axis if no other member is used. [Refer: Financial assets]
Counterparties [axis]	axis	IFRS 7.B52 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Counterparties [member]	member [default]	IFRS 7.B52 Disclosure	This member stands for the parties to the transaction other than the entity. It also represents the standard value for the 'Counterparties' axis if no other member is used.
Individually insignificant counterparties [member]	member	IFRS 7.B52 Disclosure	This member stands for individually insignificant parties to the transaction other than the entity.
Disclosure of offsetting of financial liabilities [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
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 a Disclosure	The gross amount of recognised financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities]
Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements	(X) instant, debit	IFRS 7.13C b Disclosure	The amount of financial assets set off against financial liabilities when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities]
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position	X instant, credit	IFRS 7.13C c Disclosure	The net amount of financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement, presented in the statement of financial position. [Refer: Financial liabilities]
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 7.13C d (i) Example, IFRS 7.IG40D Example	The amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not set off against financial liabilities. [Refer: Financial liabilities]
Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities	(X) instant, debit	IFRS 7.13C d (ii) Example, IFRS 7.IG40D Example	The amount of cash collateral pledged that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial liabilities. [Refer: Financial liabilities]
Total amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities	(X) instant, debit	IFRS 7.13C d Disclosure	The amounts that are subject to an enforceable master netting arrangement or similar agreement and that are not set off against financial liabilities. [Refer: Financial liabilities]
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements	X instant, credit	IFRS 7.13C e Disclosure	The amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement that were not set off against financial liabilities, from the net amount of financial liabilities subject to offsetting or subject to an enforceable master netting arrangement or similar agreement presented in the statement of financial position.
Description of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreement	text	IFRS 7.13E Disclosure	The description of the rights of set-off associated with the entity's recognised financial liabilities subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial liabilities]
Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements	text	IFRS 7.B42 Disclosure	The description of any measurement differences for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities]
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.B46 Disclosure	The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial liabilities]
Financial assets pledged as collateral for liabilities or contingent liabilities	X instant, debit	IFRS 7.14 a Disclosure	The amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with paragraph 3.2.23(a) of IFRS 9. [Refer: Contingent liabilities [member]; Financial assets]
Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities	text	IFRS 7.14 b Disclosure	The description of the terms and conditions relating to financial assets pledged as collateral for liabilities or contingent liabilities. [Refer: Financial assets pledged as collateral for liabilities or contingent liabilities; Contingent liabilities [member]]
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 a Disclosure	The fair value of collateral held that is permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]]
Collateral sold or repledged in absence of default by owner of collateral, at fair value	X instant, debit	IFRS 7.15 b Disclosure	The fair value of collateral sold or repledged that was permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]]
Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral	text	IFRS 7.15 b Disclosure	The explanation of whether the entity has the obligation to return collateral sold or repledged in absence of default by the owner of the collateral.
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 c Disclosure	The description of the terms and conditions associated with the entity's use of collateral permitted to be sold or repledged in absence of default by the owner of collateral.
Description of compound financial instruments with multiple embedded derivatives	text	IFRS 7.17 Disclosure	The description of financial instruments with both a liability and an equity component that have multiple embedded derivatives whose values are interdependent (such as a callable convertible debt instrument). [Refer: Derivatives [member]; Financial instruments, class [member]]
Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable	text	IFRS 7.18 a Disclosure	The description of details of defaults during the period of principal, interest, sinking fund or redemption terms of loans payable.
Loans payable in default	X instant, credit	IFRS 7.18 b Disclosure	The amount of loans payable in default.
Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue	text	IFRS 7.18 c Disclosure	The explanation of whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue.
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 7.19 Disclosure	The description of the details of breaches during the period of principal, interest, sinking fund or redemption terms of loans payable that permitted the lender to demand accelerated repayment.
Loans payable in breach which permitted lender to demand accelerated repayment	X instant, credit	IFRS 7.19 Disclosure	The amount of loans payable in breach of the terms that permitted the lender to demand accelerated repayment.
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 7.19 Disclosure	The explanation of whether breaches of loan terms that permitted the lender to demand accelerated repayment were remedied, or terms of loans payable were renegotiated, before the financial statements were authorised for issue.
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	The gains (losses) on financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on financial assets at fair value through profit or loss]
Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading	X duration, credit	Expiry date 2023-01-01 IFRS 7.20 a (i) Disclosure, Expired 2023-01-01 IFRS 7.20 a (i) Disclosure	The gains (losses) on financial assets at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading; Gains (losses) on financial assets at fair value through profit or loss]
Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value	X duration, credit	IFRS 7.20 a (i) Disclosure	The gains (losses) on financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value; Gains (losses) on financial assets at fair value through profit or loss; Financial liabilities]
Total gains (losses) on financial assets at fair value through profit or loss	X duration, credit	IFRS 7.20 a (i) Disclosure	The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
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	The gains (losses) on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on financial liabilities at fair value through profit or loss]
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	The gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]
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	The gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]
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	The gains (losses) on financial liabilities at fair value through profit or loss classified as held for trading. [Refer: Financial liabilities at fair value through profit or loss; Gains (losses) on financial liabilities at fair value through profit or loss]
Total gains (losses) on financial liabilities at fair value through profit or loss	X duration, credit	IFRS 7.20 a (i) Disclosure	The gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
Gains (losses) on held-to-maturity investments	X duration, credit	Expiry date 2023-01-01 IFRS 7.20 a (iii) Disclosure, Expired 2023-01-01 IFRS 7.20 a (iii) Disclosure	The gains (losses) on held-to-maturity investments. [Refer: Held-to-maturity investments]
Gains (losses) on loans and receivables	X duration, credit	Expiry date 2023-01-01 IFRS 7.20 a (iv) Disclosure, Expired 2023-01-01 IFRS 7.20 a (iv) Disclosure	The gains (losses) on loans and receivables. [Refer: Loans and receivables]
Gains (losses) on available-for-sale financial assets	X duration, credit	Expiry date 2023-01-01 IFRS 7.20 a (ii) Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure	The gains (losses) on available-for-sale financial assets. [Refer: Financial assets available-for-sale]
Gains (losses) on remeasuring available-for-sale financial assets, before tax	X duration, credit	Expiry date 2023-01-01 IFRS 7.20 a (ii) Disclosure, Expiry date 2023-01-01 IAS 1.91 b Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure, Expired 2023-01-01 IAS 1.91 b Disclosure	The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, before tax, before reclassification adjustments. [Refer: Financial assets available-for-sale]
Reclassification adjustments on available-for-sale financial assets, before tax	X duration, debit	Expiry date 2023-01-01 IFRS 7.20 a (ii) Disclosure, Expiry date 2023-01-01 IAS 1.92 Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure, Expired 2023-01-01 IAS 1.92 Disclosure	The amount of reclassification adjustments related to available-for-sale financial assets, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets available-for-sale; Other comprehensive income]
Gains (losses) on financial liabilities at amortised cost	X duration, credit	IFRS 7.20 a (v) Disclosure	The gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
Gains (losses) on financial assets at amortised cost	X duration, credit	IFRS 7.20 a (vi) Disclosure	The gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
Other comprehensive income, before tax, gains (losses) from investments in equity instruments	X duration, credit	IAS 1.91 b Disclosure, IFRS 7.20 a (vii) Disclosure, IAS 1.7 Disclosure	The amount of other comprehensive income, before tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income, before tax]
Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income	X duration, credit	IAS 1.7 Disclosure, IFRS 7.20 a (viii) Disclosure, IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, after reclassification adjustments, related to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax	X duration, credit	IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclosure	The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9, before tax, before reclassification adjustments. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax	X duration, debit	IFRS 7.20 a (viii) Disclosure, IAS 1.92 Disclosure	The amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive income, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
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	Expiry date 2023-01-01 IFRS 7.20 b Disclosure, Expired 2023-01-01 IFRS 7.20 b Disclosure	The amount of income arising from interest for financial assets that are not at fair value through profit or loss. [Refer: Interest income]
Interest expense for financial liabilities not at fair value through profit or loss	X duration, debit	IFRS 7.20 b Disclosure	The amount of interest expense for financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Interest expense; Financial liabilities]
Interest revenue for financial assets measured at amortised cost	X duration, credit	IFRS 7.20 b Disclosure	The amount of revenue arising from interest for financial assets that are measured at amortised cost. [Refer: Interest income; Financial assets at amortised cost]
Interest revenue for financial assets measured at fair value through other comprehensive income	X duration, credit	IFRS 7.20 b Disclosure	The amount of interest revenue arising on financial assets measured at fair value through other comprehensive income. [Refer: Revenue; Financial assets measured at fair value through other comprehensive income]
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	Expiry date 2023-01-01 IFRS 7.20 c (i) Disclosure, Expired 2023-01-01 IFRS 7.20 c (i) Disclosure	The amount of fee income or expense (other than the amounts included when determining the effective interest rate) arising from financial assets or financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities]
Fee income (expense) arising from trust and fiduciary activities	X duration, credit	IFRS 7.20 c (ii) Disclosure	The amount of fee income and expense (other than the amounts included when determining the effective interest rate) arising from trust and other fiduciary activities that result in the holding or investing of assets on behalf of individuals, trusts, retirement benefit plans and other institutions.
Fee income arising from financial assets not at fair value through profit or loss	X duration, credit	IFRS 7.20 c (i) Disclosure	The amount of fee income (other than the amounts included when determining the effective interest rate) arising from financial assets that are not at fair value through profit or loss.
Fee expense arising from financial liabilities not at fair value through profit or loss	X duration, debit	IFRS 7.20 c (i) Disclosure	The amount of fee expense (other than the amounts included when determining the effective interest rate) arising from financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities]
Interest income on impaired financial assets accrued [abstract]
Interest income on impaired financial assets accrued	X duration, credit	Expiry date 2023-01-01 IFRS 7.20 d Disclosure, Expired 2023-01-01 IFRS 7.20 d Disclosure	The amount of income arising from interest on impaired financial assets accrued after impairment using the rate of interest used to discount the future cash flows for the purpose of measuring the impairment loss. [Refer: Interest income]
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	IFRS 7.20A Disclosure	The gain, recognised in the statement of comprehensive income, that arises from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
Losses arising from derecognition of financial assets measured at amortised cost	(X) duration, debit	IFRS 7.20A Disclosure	The loss recognised in the statement of comprehensive income arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
Net gain (loss) arising from derecognition of financial assets measured at amortised cost	X duration, credit	IAS 1.82 aa Disclosure	The gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
Description of reason for derecognition of financial assets measured at amortised cost	text	IFRS 7.20A Disclosure	The description of the reason for the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
Disclosure of hedge accounting [text block]	text block	Expiry date 2023-01-01 IFRS 7.22 Disclosure, Expired 2023-01-01 IFRS 7.22 Disclosure	The disclosure of hedge accounting.
Disclosure of detailed information about hedges [text block]	text block	Expiry date 2023-01-01 IFRS 7.22 Disclosure, Expired 2023-01-01 IFRS 7.22 Disclosure	The disclosure of detailed information about hedges.
Disclosure of detailed information about hedges [abstract]
Disclosure of detailed information about hedges [table]	table	Expiry date 2023-01-01 IFRS 7.22 Disclosure, Expired 2023-01-01 IFRS 7.22 Disclosure	Schedule disclosing information related to details of hedges.
Types of hedges [axis]	axis	Expiry date 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.24C Disclosure, IFRS 7.24B Disclosure, IFRS 7.24A Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Hedges [member]	member [default]	IFRS 7.24B Disclosure, IFRS 7.24C Disclosure, IFRS 7.24A Disclosure, Expiry date 2023-01-01 IFRS 7.22 Disclosure	This member stands for all types of hedges. It also represents the standard value for the 'Types of hedges' axis if no other member is used.
Fair value hedges [member]	member	IFRS 7.24B Disclosure, IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IAS 39.86 a Disclosure	This member stands for hedges of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss. [Refer: Hedges [member]]
Cash flow hedges [member]	member	IAS 39.86 b Disclosure, IFRS 7.24B Disclosure, IFRS 7.24A Disclosure, IFRS 7.24C Disclosure	This member stands for hedges of the exposure to variability in cash flows that (a) are attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction; and (b) could affect profit or loss. [Refer: Hedges [member]]
Hedges of net investment in foreign operations [member]	member	IFRS 7.24C Disclosure, IFRS 7.24B Disclosure, IAS 39.86 c Disclosure, IFRS 7.24A Disclosure	This member stands for hedges of the entity's monetary items that are receivable from or payable to a foreign operation, for which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.
Disclosure of detailed information about hedges [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of type of hedge	text	Expiry date 2023-01-01 IFRS 7.22 a Disclosure, Expired 2023-01-01 IFRS 7.22 a Disclosure	The description of the type of a hedge used by the entity.
Description of financial instruments designated as hedging instruments	text	Expiry date 2023-01-01 IFRS 7.22 b Disclosure, Expired 2023-01-01 IFRS 7.22 b Disclosure	The description of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets]
Financial instruments designated as hedging instruments, at fair value	X instant	Expiry date 2023-01-01 IFRS 7.22 b Disclosure, Expired 2023-01-01 IFRS 7.22 b Disclosure	The fair value of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: At fair value [member]; Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets; Financial liabilities]
Description of nature of risks being hedged	text	Expiry date 2023-01-01 IFRS 7.22 c Disclosure, Expired 2023-01-01 IFRS 7.22 c Disclosure	The description of the nature of risks being hedged.
Description of periods when cash flows expected to occur	text	Expiry date 2023-01-01 IFRS 7.23 a Disclosure, Expired 2023-01-01 IFRS 7.23 a Disclosure	The description of periods when cash flows are expected to occur for cash flow hedges. [Refer: Cash flow hedges [member]]
Description of periods when cash flows affect profit or loss	text	Expiry date 2023-01-01 IFRS 7.23 a Disclosure, Expired 2023-01-01 IFRS 7.23 a Disclosure	The description of periods when cash flows are expected to affect profit or loss for cash flow hedges. [Refer: Cash flow hedges [member]]
Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur	text	Expiry date 2023-01-01 IFRS 7.23 b Disclosure, IFRS 7.23F Disclosure	The description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur.
Gains (losses) on hedging instrument, fair value hedges	X duration, credit	Expiry date 2023-01-01 IFRS 7.24 a (i) Disclosure, Expired 2023-01-01 IFRS 7.24 a (i) Disclosure	The gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]]
Gains (losses) on hedged item attributable to hedged risk, fair value hedges	X duration, credit	Expiry date 2023-01-01 IFRS 7.24 a (ii) Disclosure, Expired 2023-01-01 IFRS 7.24 a (ii) Disclosure	The gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk. [Refer: Fair value hedges [member]]
Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss	X duration, credit	Expiry date 2023-01-01 IFRS 7.24 b Disclosure, Expired 2023-01-01 IFRS 7.24 b Disclosure	The gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss. [Refer: Cash flow hedges [member]]
Gains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or loss	X duration, credit	Expiry date 2023-01-01 IFRS 7.24 c Disclosure, Expired 2023-01-01 IFRS 7.24 c Disclosure	The gains (losses) on the ineffective portion of hedges of net investments in foreign operations recognised in profit or loss. [Refer: Hedges of net investment in foreign operations [member]]
Disclosure of general hedge accounting [text block]	text block	IFRS 7 - Hedge accounting Disclosure	The entire disclosure for general hedge accounting.
Description of cross-reference to disclosures about hedge accounting presented outside financial statements	text	IFRS 7.21B Disclosure	The description of cross-reference to disclosures about hedge accounting presented outside financial statements.
Disclosure of risk management strategy related to hedge accounting [text block]	text block	IFRS 7.22A Disclosure, Expired 2023-01-01 IFRS 7.22 Disclosure	The disclosure of risk management strategy related to hedge accounting.
Disclosure of risk management strategy related to hedge accounting [abstract]
Disclosure of risk management strategy related to hedge accounting [table]	table	IFRS 7.22A Disclosure, Expired 2023-01-01 IFRS 7.22 Disclosure	Schedule disclosing information related to the risk management strategy in relation to hedge accounting.
Types of risks [axis]	axis	Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 7.34 Disclosure, Effective 2023-01-01 IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Risks [member]	member [default]	IFRS 7.21C Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.128 a Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure	This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other member is used.
Credit risk [member]	member	IFRS 7.32 Example, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure	This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Financial instruments, class [member]]
Liquidity risk [member]	member	Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure	This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
Market risk [member]	member	Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.127 Disclosure	This member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Financial instruments, class [member]]
Currency risk [member]	member	Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.124 Disclosure	This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Financial instruments, class [member]]
Interest rate risk [member]	member	Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.124 Disclosure	This member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Financial instruments, class [member]]
Other price risk [member]	member	Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure	This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Financial instruments, class [member]]
Equity price risk [member]	member	IFRS 7.IG32 Example, IFRS 7.40 a Example	This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in equity prices. [Refer: Financial instruments, class [member]]
Commodity price risk [member]	member	IFRS 7.IG32 Example, IFRS 7.40 a Example	This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Financial instruments, class [member]]
Prepayment risk [member]	member	IFRS 7.40 a Example, IFRS 7.IG32 Example	This member stands for the type of risk that one party to a financial asset will incur a financial loss because the other party repays earlier or later than expected. [Refer: Financial instruments, class [member]]
Residual value risk [member]	member	IFRS 7.IG32 Example, IFRS 7.40 a Example	This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in residual values. [Refer: Financial instruments, class [member]]
Risk diversification effect [member]	member	IFRS 7.32 Common practice	This member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
Disclosure of risk management strategy related to hedge accounting [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Explanation of risk management strategy related to hedge accounting [text block]	text block	IFRS 7.22A Disclosure, Expired 2023-01-01 IFRS 7.22 Disclosure	The explanation of the risk management strategy related to hedge accounting.
Description of hedging instruments used to hedge risk exposures and how they are used	text	IFRS 7.22B a Disclosure	The description of hedging instruments used to hedge risk exposures and how they are used. [Refer: Hedging instruments [member]]
Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness	text	IFRS 7.22B b Disclosure	The description of how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing the hedge effectiveness. Hedge effectiveness is the extent to which changes in the fair value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged item. [Refer: Hedging instruments [member]; Hedged items [member]]
Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are	text	IFRS 7.22B c Disclosure	The description of how the entity establishes the hedge ratio and what are the sources of hedge ineffectiveness. Hedge ratio is the relationship between the quantity of the hedging instrument and the quantity of the hedged item in terms of their relative weighting. [Refer: Gain (loss) on hedge ineffectiveness]
Information about how entity determined risk component designated as hedged item [text block]	text block	IFRS 7.22C a Disclosure	The disclosure of information about how the entity determined the risk component designated as the hedged item (including a description of the nature of the relationship between the risk component and the item as a whole). [Refer: Hedged items [member]]
Information about how designated risk component relates to hedged item in its entirety [text block]	text block	IFRS 7.22C b Disclosure	The disclosure of information about how the designated risk component relates to the hedged item in its entirety. [Refer: Hedged items [member]]
Information about ultimate risk management strategy in relation to hedging relationships that entity frequently resets	text	IFRS 7.23C b (i) Disclosure	Information about the ultimate risk management strategy in relation to hedging relationships that the entity frequently resets.
Description of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets	text	IFRS 7.23C b (ii) Disclosure	The description of how the entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets.
Indication of how frequently hedging relationships are discontinued and restarted	text	IFRS 7.23C b (iii) Disclosure	The description of an indication of how frequently the hedging relationships are discontinued and restarted.
Description of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumes	text	IFRS 7.24D Disclosure	The description of the fact and reason why the volume of the hedging relationships to which the exemption in paragraph 23C of IFRS 7 applies is unrepresentative of the normal volumes.
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block]	text block	IFRS 7.23A Disclosure	The disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [member]]
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	IFRS 7.23A Disclosure	Schedule disclosing information related to the terms and conditions of hedging instruments and how they affect future cash flows.
Types of risks [axis]	axis	Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 7.34 Disclosure, Effective 2023-01-01 IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Risks [member]	member [default]	IFRS 7.21C Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.128 a Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure	This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other member is used.
Credit risk [member]	member	IFRS 7.32 Example, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure	This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Financial instruments, class [member]]
Liquidity risk [member]	member	Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure	This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
Market risk [member]	member	Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.127 Disclosure	This member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Financial instruments, class [member]]
Currency risk [member]	member	Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.124 Disclosure	This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Financial instruments, class [member]]
Interest rate risk [member]	member	Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.124 Disclosure	This member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Financial instruments, class [member]]
Other price risk [member]	member	Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure	This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Financial instruments, class [member]]
Equity price risk [member]	member	IFRS 7.IG32 Example, IFRS 7.40 a Example	This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in equity prices. [Refer: Financial instruments, class [member]]
Commodity price risk [member]	member	IFRS 7.IG32 Example, IFRS 7.40 a Example	This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Financial instruments, class [member]]
Prepayment risk [member]	member	IFRS 7.40 a Example, IFRS 7.IG32 Example	This member stands for the type of risk that one party to a financial asset will incur a financial loss because the other party repays earlier or later than expected. [Refer: Financial instruments, class [member]]
Residual value risk [member]	member	IFRS 7.IG32 Example, IFRS 7.40 a Example	This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in residual values. [Refer: Financial instruments, class [member]]
Risk diversification effect [member]	member	IFRS 7.32 Common practice	This member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
Hedging instruments [axis]	axis	IFRS 7.23A Disclosure, IFRS 7.24A Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Hedging instruments [member]	member [default]	IFRS 7.24A Disclosure, IFRS 7.23A Disclosure	This member stands for hedging instruments. A hedging instrument can be a designated: (a) derivative measured at fair value through profit or loss, except for some written options (see paragraph B6.2.4 of IFRS 9); (b) non-derivative financial asset or non-derivative financial liability measured at fair value through profit or loss, unless it is a financial liability designated as at fair value through profit or loss for which the amount of its change in fair value that is attributable to changes in the credit risk of that liability is presented in other comprehensive income in accordance with paragraph 5.7.7 of IFRS 9. For a hedge of foreign currency risk, the foreign currency risk component of a non-derivative financial asset or a non-derivative financial liability may be designated as a hedging instrument provided that it is not an investment in an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9. This member also represents the standard value for the 'Hedging instruments' axis if no other member is used.
Maturity [axis]	axis	Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 16.97 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 7.42E e Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.23B a Disclosure, IAS 1.61 Disclosure, IAS 19.147 c Example, Effective 2023-01-01 IFRS 17.109A Disclosure, IFRS 17.109A Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated time bands [member]	member [default]	IFRS 7.B11 Example, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 16.97 Disclosure, IFRS 7.B35 Example, IAS 19.147 c Example, IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.109A Disclosure, IAS 1.61 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 17.109 Disclosure	This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.
Not later than one year [member]	member	IAS 1.61 a Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of not later than one year.
Not later than three months [member]	member	Expiry date 2023-01-01 IFRS 7.IG28 a Example, Expiry date 2023-01-01 IFRS 7.37 a Example, IAS 1.112 c Common practice	This member stands for a time band of not later than three months.
Not later than one month [member]	member	IFRS 7.B35 a Example, IFRS 7.IG31A Example, IFRS 7.B11 a Example	This member stands for a time band of not later than one month.
Later than one month and not later than three months [member]	member	IFRS 7.B11 b Example, IFRS 7.IG31A Example, IFRS 7.B35 b Example	This member stands for a time band of later than one month and not later than three months.
Later than three months and not later than one year [member]	member	IFRS 7.B11 c Example	This member stands for a time band of later than three months and not later than one year.
Later than three months and not later than six months [member]	member	Expiry date 2023-01-01 IFRS 7.IG28 b Example, Expiry date 2023-01-01 IFRS 7.37 a Example, IFRS 7.B35 c Example, IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than three months and not later than six months.
Later than six months and not later than one year [member]	member	IFRS 7.B11 Example, Expiry date 2023-01-01 IFRS 7.37 a Example, IFRS 7.B35 d Example, Expiry date 2023-01-01 IFRS 7.IG28 c Example, IFRS 7.IG31A Example	This member stands for a time band of later than six months and not later than one year.
Later than one year [member]	member	Expiry date 2023-01-01 IFRS 7.37 a Example, IAS 1.61 b Disclosure, Expiry date 2023-01-01 IFRS 7.IG28 d Example	This member stands for a time band of later than one year.
Later than one year and not later than five years [member]	member	IFRS 7.B11 d Example, IFRS 7.IG31A Example	This member stands for a time band of later than one year and not later than five years.
Later than one year and not later than three years [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 7.B35 e Example	This member stands for a time band of later than one year and not later than three years.
Later than one year and not later than two years [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than one year and not later than two years.
Later than two years and not later than three years [member]	member	Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than two years and not later than three years.
Later than three years and not later than five years [member]	member	IFRS 7.IG31A Example, IFRS 7.B35 f Example, IFRS 7.B11 Example	This member stands for a time band of later than three years and not later than five years.
Later than three years and not later than four years [member]	member	IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than three years and not later than four years.
Later than four years and not later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than four years and not later than five years.
Later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than five years.
Later than five years and not later than ten years [member]	member	IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 7.B11 Example	This member stands for a time band of later than five years and not later than ten years.
Later than five years and not later than seven years [member]	member	IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than five years and not later than seven years.
Later than seven years and not later than ten years [member]	member	IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than seven years and not later than ten years.
Later than ten years [member]	member	IAS 1.112 c Common practice, IFRS 7.B11 Example, IFRS 7.IG31A Example	This member stands for a time band of later than ten years.
Later than ten years and not later than fifteen years [member]	member	IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than ten years and not later than fifteen years.
Later than fifteen years and not later than twenty years [member]	member	IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than fifteen years and not later than twenty years.
Later than twenty years and not later than twenty-five years [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example	This member stands for a time band of later than twenty years and not later than twenty-five years.
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Nominal amount of hedging instrument	X.XX instant	IFRS 7.23B a Disclosure, IFRS 7.24A d Disclosure	The nominal amount of a hedging instrument. [Refer: Hedging instruments [member]]
Average price of hedging instrument	X.XX instant	IFRS 7.23B b Disclosure	The average price of a hedging instrument. [Refer: Hedging instruments [member]]
Average rate of hedging instrument	X.XX instant	IFRS 7.23B b Disclosure	The average rate of a hedging instrument. [Refer: Hedging instruments [member]]
Description of sources of hedge ineffectiveness expected to affect hedging relationship	text	IFRS 7.23D Disclosure	The description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]
Description of sources of hedge ineffectiveness that emerged in hedging relationship	text	IFRS 7.23E Disclosure	The description of the sources of hedge ineffectiveness that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]
Explanation of hedge ineffectiveness resulting from sources that emerged in hedging relationship	text	IFRS 7.23E Disclosure	The explanation of hedge ineffectiveness resulting from sources that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]
Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur	text	Expiry date 2023-01-01 IFRS 7.23 b Disclosure, IFRS 7.23F Disclosure	The description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur.
Disclosure of detailed information about hedging instruments [text block]	text block	IFRS 7.24A Disclosure	The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [member]]
Disclosure of detailed information about hedging instruments [abstract]
Disclosure of detailed information about hedging instruments [table]	table	IFRS 7.24A Disclosure	Schedule disclosing information related to details of hedging instruments.
Types of risks [axis]	axis	Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 7.34 Disclosure, Effective 2023-01-01 IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Risks [member]	member [default]	IFRS 7.21C Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.128 a Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure	This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other member is used.
Credit risk [member]	member	IFRS 7.32 Example, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure	This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Financial instruments, class [member]]
Liquidity risk [member]	member	Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure	This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
Market risk [member]	member	Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.127 Disclosure	This member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Financial instruments, class [member]]
Currency risk [member]	member	Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.124 Disclosure	This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Financial instruments, class [member]]
Interest rate risk [member]	member	Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.124 Disclosure	This member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Financial instruments, class [member]]
Other price risk [member]	member	Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure	This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Financial instruments, class [member]]
Equity price risk [member]	member	IFRS 7.IG32 Example, IFRS 7.40 a Example	This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in equity prices. [Refer: Financial instruments, class [member]]
Commodity price risk [member]	member	IFRS 7.IG32 Example, IFRS 7.40 a Example	This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Financial instruments, class [member]]
Prepayment risk [member]	member	IFRS 7.40 a Example, IFRS 7.IG32 Example	This member stands for the type of risk that one party to a financial asset will incur a financial loss because the other party repays earlier or later than expected. [Refer: Financial instruments, class [member]]
Residual value risk [member]	member	IFRS 7.IG32 Example, IFRS 7.40 a Example	This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in residual values. [Refer: Financial instruments, class [member]]
Risk diversification effect [member]	member	IFRS 7.32 Common practice	This member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
Types of hedges [axis]	axis	Expiry date 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.24C Disclosure, IFRS 7.24B Disclosure, IFRS 7.24A Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Hedges [member]	member [default]	IFRS 7.24B Disclosure, IFRS 7.24C Disclosure, IFRS 7.24A Disclosure, Expiry date 2023-01-01 IFRS 7.22 Disclosure	This member stands for all types of hedges. It also represents the standard value for the 'Types of hedges' axis if no other member is used.
Fair value hedges [member]	member	IFRS 7.24B Disclosure, IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IAS 39.86 a Disclosure	This member stands for hedges of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss. [Refer: Hedges [member]]
Cash flow hedges [member]	member	IAS 39.86 b Disclosure, IFRS 7.24B Disclosure, IFRS 7.24A Disclosure, IFRS 7.24C Disclosure	This member stands for hedges of the exposure to variability in cash flows that (a) are attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction; and (b) could affect profit or loss. [Refer: Hedges [member]]
Hedges of net investment in foreign operations [member]	member	IFRS 7.24C Disclosure, IFRS 7.24B Disclosure, IAS 39.86 c Disclosure, IFRS 7.24A Disclosure	This member stands for hedges of the entity's monetary items that are receivable from or payable to a foreign operation, for which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.
Hedging instruments [axis]	axis	IFRS 7.23A Disclosure, IFRS 7.24A Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Hedging instruments [member]	member [default]	IFRS 7.24A Disclosure, IFRS 7.23A Disclosure	This member stands for hedging instruments. A hedging instrument can be a designated: (a) derivative measured at fair value through profit or loss, except for some written options (see paragraph B6.2.4 of IFRS 9); (b) non-derivative financial asset or non-derivative financial liability measured at fair value through profit or loss, unless it is a financial liability designated as at fair value through profit or loss for which the amount of its change in fair value that is attributable to changes in the credit risk of that liability is presented in other comprehensive income in accordance with paragraph 5.7.7 of IFRS 9. For a hedge of foreign currency risk, the foreign currency risk component of a non-derivative financial asset or a non-derivative financial liability may be designated as a hedging instrument provided that it is not an investment in an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9. This member also represents the standard value for the 'Hedging instruments' axis if no other member is used.
Disclosure of detailed information about hedging instruments [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Hedging instrument, assets	X instant, debit	IFRS 7.24A a Disclosure	The amount of a hedging instrument, recognised as an asset. [Refer: Hedging instruments [member]]
Hedging instrument, liabilities	X instant, credit	IFRS 7.24A a Disclosure	The amount of a hedging instrument, recognised as a liability. [Refer: Hedging instruments [member]]
Description of line item in statement of financial position that includes hedging instrument	text	IFRS 7.24A b Disclosure	The description of the line item in the statement of financial position that includes the hedging instrument. [Refer: Hedging instruments [member]]
Gain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness	X duration, credit	IFRS 7.24A c Disclosure	The gain (loss) on the change in fair value of the hedging instrument used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.
Nominal amount of hedging instrument	X.XX instant	IFRS 7.23B a Disclosure, IFRS 7.24A d Disclosure	The nominal amount of a hedging instrument. [Refer: Hedging instruments [member]]
Disclosure of detailed information about hedged items [text block]	text block	IFRS 7.24B Disclosure	The disclosure of detailed information about hedged items. [Refer: Hedged items [member]]
Disclosure of detailed information about hedged items [abstract]
Disclosure of detailed information about hedged items [table]	table	IFRS 7.24B Disclosure	Schedule disclosing information related to details of hedged items.
Types of risks [axis]	axis	Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 7.34 Disclosure, Effective 2023-01-01 IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Risks [member]	member [default]	IFRS 7.21C Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.128 a Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure	This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other member is used.
Credit risk [member]	member	IFRS 7.32 Example, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure	This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Financial instruments, class [member]]
Liquidity risk [member]	member	Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure	This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
Market risk [member]	member	Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.127 Disclosure	This member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Financial instruments, class [member]]
Currency risk [member]	member	Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.124 Disclosure	This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Financial instruments, class [member]]
Interest rate risk [member]	member	Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.124 Disclosure	This member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Financial instruments, class [member]]
Other price risk [member]	member	Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure	This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Financial instruments, class [member]]
Equity price risk [member]	member	IFRS 7.IG32 Example, IFRS 7.40 a Example	This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in equity prices. [Refer: Financial instruments, class [member]]
Commodity price risk [member]	member	IFRS 7.IG32 Example, IFRS 7.40 a Example	This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Financial instruments, class [member]]
Prepayment risk [member]	member	IFRS 7.40 a Example, IFRS 7.IG32 Example	This member stands for the type of risk that one party to a financial asset will incur a financial loss because the other party repays earlier or later than expected. [Refer: Financial instruments, class [member]]
Residual value risk [member]	member	IFRS 7.IG32 Example, IFRS 7.40 a Example	This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in residual values. [Refer: Financial instruments, class [member]]
Risk diversification effect [member]	member	IFRS 7.32 Common practice	This member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
Types of hedges [axis]	axis	Expiry date 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.24C Disclosure, IFRS 7.24B Disclosure, IFRS 7.24A Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Hedges [member]	member [default]	IFRS 7.24B Disclosure, IFRS 7.24C Disclosure, IFRS 7.24A Disclosure, Expiry date 2023-01-01 IFRS 7.22 Disclosure	This member stands for all types of hedges. It also represents the standard value for the 'Types of hedges' axis if no other member is used.
Fair value hedges [member]	member	IFRS 7.24B Disclosure, IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IAS 39.86 a Disclosure	This member stands for hedges of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss. [Refer: Hedges [member]]
Cash flow hedges [member]	member	IAS 39.86 b Disclosure, IFRS 7.24B Disclosure, IFRS 7.24A Disclosure, IFRS 7.24C Disclosure	This member stands for hedges of the exposure to variability in cash flows that (a) are attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction; and (b) could affect profit or loss. [Refer: Hedges [member]]
Hedges of net investment in foreign operations [member]	member	IFRS 7.24C Disclosure, IFRS 7.24B Disclosure, IAS 39.86 c Disclosure, IFRS 7.24A Disclosure	This member stands for hedges of the entity's monetary items that are receivable from or payable to a foreign operation, for which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.
Hedged items [axis]	axis	IFRS 7.24B Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Hedged items [member]	member [default]	IFRS 7.24B Disclosure	This member stands for hedged items. A hedged item can be a recognised asset or liability, an unrecognised firm commitment, a forecast transaction or a net investment in a foreign operation. The hedged item can be: (a) a single item; or (b) a group of items (subject to paragraphs 6.6.1–6.6.6 and B6.6.1–B6.6.16 of IFRS 9). A hedged item can also be a component of such an item or group of items (see paragraphs 6.3.7 and B6.3.7–B6.3.25 of IFRS 9). This member also represents the standard value for the 'Hedged items' axis if no other member is used.
Disclosure of detailed information about hedged items [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Hedged item, assets	X instant, debit	IFRS 7.24B a (i) Disclosure	The amount of a hedged item, recognised as an asset. [Refer: Hedged items [member]]
Hedged item, liabilities	X instant, credit	IFRS 7.24B a (i) Disclosure	The amount of a hedged item, recognised as a liability. [Refer: Hedged items [member]]
Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets	X instant, debit	IFRS 7.24B a (ii) Disclosure	The accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as an asset. [Refer: Hedged items [member]]
Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities	X instant, credit	IFRS 7.24B a (ii) Disclosure	The accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as a liability. [Refer: Hedged items [member]]
Description of line item in statement of financial position that includes hedged item	text	IFRS 7.24B a (iii) Disclosure	The description of the line item in the statement of financial position that includes the hedged item. [Refer: Hedged items [member]]
Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness	X duration, credit	IFRS 7.24B a (iv) Disclosure, IFRS 7.24B b (i) Disclosure	The gain (loss) on the change in fair value of the hedged item used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.
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	IFRS 7.24B a (v) Disclosure	The accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial asset measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial assets at amortised cost; Hedged items [member]]
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	IFRS 7.24B a (v) Disclosure	The accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial liability measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial liabilities at amortised cost; Hedged items [member]]
Reserve of cash flow hedges, continuing hedges	X instant, credit	IFRS 7.24B b (ii) Disclosure	A component of equity representing the reserve of cash flow hedges in relation to continuing hedges. [Refer: Reserve of cash flow hedges]
Reserve of exchange differences on translation, continuing hedges	X instant, credit	IFRS 7.24B b (ii) Disclosure	A component of equity representing the reserve of exchange differences on translation in relation to continuing hedges. [Refer: Reserve of exchange differences on translation]
Reserve of cash flow hedges, hedging relationships for which hedge accounting is no longer applied	X instant, credit	IFRS 7.24B b (iii) Disclosure	A component of equity representing the reserve of cash flow hedges in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of cash flow hedges]
Reserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer applied	X instant, credit	IFRS 7.24B b (iii) Disclosure	A component of equity representing the reserve of exchange differences on translation in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of exchange differences on translation]
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block]	text block	IFRS 7.24C Disclosure	The disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting.
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	IFRS 7.24C Disclosure	Schedule disclosing information related to amounts that affected the statement of comprehensive income as a result of hedge accounting.
Types of risks [axis]	axis	Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 7.34 Disclosure, Effective 2023-01-01 IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Risks [member]	member [default]	IFRS 7.21C Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.128 a Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure	This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other member is used.
Credit risk [member]	member	IFRS 7.32 Example, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure	This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Financial instruments, class [member]]
Liquidity risk [member]	member	Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure	This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
Market risk [member]	member	Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.127 Disclosure	This member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Financial instruments, class [member]]
Currency risk [member]	member	Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.124 Disclosure	This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Financial instruments, class [member]]
Interest rate risk [member]	member	Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.124 Disclosure	This member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Financial instruments, class [member]]
Other price risk [member]	member	Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure	This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Financial instruments, class [member]]
Equity price risk [member]	member	IFRS 7.IG32 Example, IFRS 7.40 a Example	This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in equity prices. [Refer: Financial instruments, class [member]]
Commodity price risk [member]	member	IFRS 7.IG32 Example, IFRS 7.40 a Example	This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Financial instruments, class [member]]
Prepayment risk [member]	member	IFRS 7.40 a Example, IFRS 7.IG32 Example	This member stands for the type of risk that one party to a financial asset will incur a financial loss because the other party repays earlier or later than expected. [Refer: Financial instruments, class [member]]
Residual value risk [member]	member	IFRS 7.IG32 Example, IFRS 7.40 a Example	This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in residual values. [Refer: Financial instruments, class [member]]
Risk diversification effect [member]	member	IFRS 7.32 Common practice	This member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
Types of hedges [axis]	axis	Expiry date 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.24C Disclosure, IFRS 7.24B Disclosure, IFRS 7.24A Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Hedges [member]	member [default]	IFRS 7.24B Disclosure, IFRS 7.24C Disclosure, IFRS 7.24A Disclosure, Expiry date 2023-01-01 IFRS 7.22 Disclosure	This member stands for all types of hedges. It also represents the standard value for the 'Types of hedges' axis if no other member is used.
Fair value hedges [member]	member	IFRS 7.24B Disclosure, IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IAS 39.86 a Disclosure	This member stands for hedges of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss. [Refer: Hedges [member]]
Cash flow hedges [member]	member	IAS 39.86 b Disclosure, IFRS 7.24B Disclosure, IFRS 7.24A Disclosure, IFRS 7.24C Disclosure	This member stands for hedges of the exposure to variability in cash flows that (a) are attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction; and (b) could affect profit or loss. [Refer: Hedges [member]]
Hedges of net investment in foreign operations [member]	member	IFRS 7.24C Disclosure, IFRS 7.24B Disclosure, IAS 39.86 c Disclosure, IFRS 7.24A Disclosure	This member stands for hedges of the entity's monetary items that are receivable from or payable to a foreign operation, for which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Gain (loss) on hedge ineffectiveness [abstract]
Gain (loss) on hedge ineffectiveness recognised in profit or loss	X duration, credit	IFRS 7.24C b (ii) Disclosure, IFRS 7.24C a (i) Disclosure	The gain (loss) recognised in profit or loss on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]
Gain (loss) on hedge ineffectiveness recognised in other comprehensive income	X duration, credit	IFRS 7.24C a (i) Disclosure	The gain (loss) recognised in other comprehensive income on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]
Total gain (loss) on hedge ineffectiveness	X duration, credit	IFRS 7.24C a (i) Disclosure	The gain (loss) on hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.
Description of line item in statement of comprehensive income that includes recognised hedge ineffectiveness	text	IFRS 7.24C b (iii) Disclosure, IFRS 7.24C a (ii) Disclosure	The description of the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]
Gains (losses) on cash flow hedges, net of tax	X duration, credit	IFRS 7.24C b (i) Disclosure, IFRS 7.24E a Disclosure, Expiry date 2023-01-01 IFRS 7.23 c Disclosure, IAS 1.91 a Disclosure	The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax, before reclassification adjustments. [Refer: Cash flow hedges [member]]
Gains (losses) on hedges of net investments in foreign operations, net of tax	X duration, credit	IAS 1.91 a Disclosure, IAS 39.102 a Disclosure, IFRS 7.24C b (i) Disclosure, IFRS 7.24E a Disclosure, IFRS 9.6.5.13 a Disclosure	The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]
Reclassification adjustments on cash flow hedges, net of tax	X duration, debit	IFRS 7.24E a Disclosure, IFRS 7.24C b (iv) Disclosure, Expiry date 2023-01-01 IFRS 7.23 d Disclosure, IAS 1.92 Disclosure	The amount of reclassification adjustments related to cash flow hedges, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income]
Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax	X duration, debit	IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure	The amount of reclassification adjustments on cash flow hedges for which the hedged future cash flows are no longer expected to occur, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]
Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax	X duration, debit	IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure	The amount of reclassification adjustments on cash flow hedges for which the hedged item affected profit or loss, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]
Reclassification adjustments on hedges of net investments in foreign operations, net of tax	X duration, debit	IAS 39.102 Disclosure, IFRS 7.24C b (iv) Disclosure, IFRS 9.6.5.14 Disclosure, IAS 1.92 Disclosure, IFRS 7.24E a Disclosure	The amount of reclassification adjustments related to hedges of net investments in foreign operations, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Description of line item in statement of comprehensive income that includes reclassification adjustments	text	IFRS 7.24C b (v) Disclosure	The description of the line item in the statement of comprehensive income that includes the reclassification adjustments. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods.
Hedging gains (losses) for hedge of group of items with offsetting risk positions	X duration, credit	IFRS 9.6.6.4 Disclosure, IFRS 7.24C b (vi) Disclosure	The hedging gains (losses) for hedge of group of items with offsetting risk positions.
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [text block]	text block	IFRS 7.24G Disclosure	The disclosure of information about credit exposures designated as measured at fair value through profit or loss.
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	IFRS 7.24G Disclosure	Schedule disclosing information related to credit exposures designated as measured at fair value through profit or loss.
Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [axis]	axis	IFRS 7.24G Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [member]	member [default]	IFRS 7.24G Disclosure	This member stands for financial instruments measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of these instruments. It also represents the standard value for the 'Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk' axis if no other member is used. [Refer: Financial instruments, class [member]; Credit risk [member]]
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Reconciliation of nominal amount of credit derivative [abstract]
Credit derivative, nominal amount at beginning of period	X instant	IFRS 7.24G a Disclosure	The nominal amount of a credit derivative. [Refer: Derivatives [member]]
Changes in nominal amount of credit derivative [abstract]
Total increase (decrease) in credit derivative, nominal amount	X duration	IFRS 7.24G a Disclosure	The increase (decrease) in the nominal amount of a credit derivative. [Refer: Credit derivative, nominal amount]
Credit derivative, nominal amount at end of period	X instant	IFRS 7.24G a Disclosure	The nominal amount of a credit derivative. [Refer: Derivatives [member]]
Reconciliation of fair value of credit derivative [abstract]
Credit derivative, fair value at beginning of period	X instant, debit	IFRS 7.24G a Disclosure	The fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]]
Changes in fair value of credit derivative [abstract]
Total increase (decrease) in credit derivative, fair value	X duration, debit	IFRS 7.24G a Disclosure	The increase (decrease) in the fair value of a credit derivative. [Refer: Credit derivative, fair value]
Credit derivative, fair value at end of period	X instant, debit	IFRS 7.24G a Disclosure	The fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]]
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	IFRS 7.24G b Disclosure	The gain (loss) recognised on designation of a financial instrument, or a proportion of it, as measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]
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	IFRS 7.24G c Disclosure	The fair value of a financial instrument, recognised as an asset, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]
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	IFRS 7.24G c Disclosure	The fair value of a financial instrument, recognised as a liability, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]
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	IFRS 7.24G c Disclosure	The nominal or principal amount of a financial instrument on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]
Disclosure of information about entity's hedging relationships directly affected by uncertainty arising from interest rate benchmark reform [text block]	text block	IFRS 7.24H Disclosure	The disclosure of information about the entity's hedging relationships that are directly affected by the uncertainty arising from interest rate benchmark reform.
Disclosure of significant interest rate benchmarks to which entity's hedging relationships are exposed [text block]	text block	IFRS 7.24H a Disclosure	The disclosure of significant interest rate benchmarks to which the entity's hedging relationships are exposed.
Disclosure of extent of risk exposure entity manages for hedging relationships directly affected by interest rate benchmark reform [text block]	text block	IFRS 7.24H b Disclosure	The disclosure of the extent of the risk exposure the entity manages for hedging relationships directly affected by the interest rate benchmark reform.
Description of how entity is managing process to transition to alternative benchmark rates for hedging relationships	text	IFRS 7.24H c Disclosure	The description of how the entity is managing the process to transition to alternative benchmark rates for hedging relationships.
Description of significant assumptions or judgements entity made in applying amendments for interest rate benchmark reform	text	IFRS 7.24H d Disclosure	The description of significant assumptions or judgements the entity made in applying the amendments for interest rate benchmark reform.
Nominal amount of hedging instruments in hedging relationships to which amendments for interest rate benchmark reform are applied	X instant	IFRS 7.24H e Disclosure	The nominal amount of the hedging instruments in hedging relationships to which the entity is applying the exceptions in the scope of the amendments for interest rate benchmark reform. [Refer: Nominal amount of hedging instrument]
Disclosure of information about effect of interest rate benchmark reform on entity's financial instruments and risk management strategy [text block]	text block	IFRS 7.24J Disclosure, IFRS 7.24I Disclosure	The disclosure of information about the effect of interest rate benchmark reform on an entity's financial instruments and risk management strategy.
Disclosure of how entity is managing transition to alternative benchmark rates, its progress at reporting date and risks to which it is exposed arising from financial instruments because of transition [text block]	text block	IFRS 7.24J a Disclosure	The disclosure of how the entity is managing the transition to alternative benchmark rates, its progress at the reporting date and the risks to which it is exposed arising from financial instruments because of the transition.
Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [text block]	text block	IFRS 7.24J b Disclosure	The disclosure of quantitative information about financial instruments that have yet to transition to an alternative benchmark rate.
Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [abstract]
Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [table]	table	IFRS 7.24J b Disclosure	Schedule disclosing information related to the quantitative information about financial instruments that have yet to transition to alternative benchmark rate.
Interest rate benchmarks [axis]	axis	IFRS 7.24J b Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Interest rate benchmarks [member]	member [default]	IFRS 7.24J b Disclosure	This member stands for all interest rate benchmarks. It also represents the standard value for the 'Interest rate benchmarks' axis if no other member is used.
Significant interest rate benchmarks subject to interest rate benchmark reform [member]	member	IFRS 7.24J b Disclosure	This member stands for all significant interest rate benchmarks that are subject to interest rate benchmark reform.
Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Quantitative information about non-derivative financial assets that have yet to transition to alternative benchmark rate [text block]	text block	IFRS 7.24J b (i) Disclosure	The quantitative information about non-derivative financial assets that have yet to transition to an alternative benchmark rate.
Quantitative information about non-derivative financial liabilities that have yet to transition to alternative benchmark rate [text block]	text block	IFRS 7.24J b (ii) Disclosure	The quantitative information about non-derivative financial liabilities that have yet to transition to an alternative benchmark rate.
Quantitative information about derivatives that have yet to transition to alternative benchmark rate [text block]	text block	IFRS 7.24J b (iii) Disclosure	The quantitative information about derivatives that have yet to transition to an alternative benchmark rate.
Description of changes to entity's risk management strategy arising from entity's exposure to financial instruments subject to interest rate benchmark reform [text block]	text block	IFRS 7.24J c Disclosure	The description of changes to an entity's risk management strategy arising from the entity's exposure to financial instruments subject to interest rate benchmark reform.
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 2023-01-01 IFRS 7.30 Disclosure, Expired 2023-01-01 IFRS 7.30 Disclosure	The disclosure of information about the extent of possible differences between the carrying amount and fair value of: (a) investments in equity instruments that do not have a quoted market price in an active market (or derivatives linked to such equity instruments) that are measured at cost because their fair value cannot be measured reliably; and (b) contracts containing a discretionary participation feature if the fair value of that feature cannot be measured reliably.
Description of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliably	text	Expiry date 2023-01-01 IFRS 7.30 a Disclosure, Expired 2023-01-01 IFRS 7.30 a Disclosure	The description of the fact that fair value information has not been disclosed because the fair value of instruments cannot be measured reliably.
Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably	text	Expiry date 2023-01-01 IFRS 7.30 b Disclosure, Expired 2023-01-01 IFRS 7.30 b Disclosure	The description of financial instruments, their carrying amount and an explanation of why fair value cannot be measured reliably for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]
Information about market for financial instruments	text	Expiry date 2023-01-01 IFRS 7.30 c Disclosure, Expired 2023-01-01 IFRS 7.30 c Disclosure	Information about the market for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]
Information about whether and how entity intends to dispose of financial instruments	text	Expiry date 2023-01-01 IFRS 7.30 d Disclosure, Expired 2023-01-01 IFRS 7.30 d Disclosure	Information about whether and how the entity intends to dispose of financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]
Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised	text	Expiry date 2023-01-01 IFRS 7.30 e Disclosure, Expired 2023-01-01 IFRS 7.30 e Disclosure	The explanation of the fact that financial instruments whose fair value previously could not be reliably measured are derecognised. [Refer: Financial instruments, class [member]]
Financial instruments whose fair value previously could not be reliably measured at time of derecognition	X instant	Expiry date 2023-01-01 IFRS 7.30 e Disclosure, Expired 2023-01-01 IFRS 7.30 e Disclosure	The amount, at the time of derecognition, of derecognised financial instruments whose fair value previously could not be reliably measured. [Refer: Financial instruments, class [member]]
Gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured	X duration, credit	Expiry date 2023-01-01 IFRS 7.30 e Disclosure, Expired 2023-01-01 IFRS 7.30 e Disclosure	The gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured. [Refer: Financial instruments, class [member]]
Description of cross-reference to disclosures about nature and extent of risks arising from financial instruments	text	IFRS 7.B6 Disclosure	The description of cross-reference to disclosures about nature and extent of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
Disclosure of nature and extent of risks arising from financial instruments [text block]	text block	IFRS 7.31 Disclosure	The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]]
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 7.33 Disclosure, IFRS 7.34 Disclosure	Schedule disclosing information related to the nature and extent of risks arising from financial instruments.
Types of risks [axis]	axis	Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 7.34 Disclosure, Effective 2023-01-01 IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Risks [member]	member [default]	IFRS 7.21C Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.128 a Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure	This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other member is used.
Credit risk [member]	member	IFRS 7.32 Example, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure	This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Financial instruments, class [member]]
Liquidity risk [member]	member	Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure	This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
Market risk [member]	member	Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.127 Disclosure	This member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Financial instruments, class [member]]
Currency risk [member]	member	Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.124 Disclosure	This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Financial instruments, class [member]]
Interest rate risk [member]	member	Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.124 Disclosure	This member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Financial instruments, class [member]]
Other price risk [member]	member	Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure	This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Financial instruments, class [member]]
Equity price risk [member]	member	IFRS 7.IG32 Example, IFRS 7.40 a Example	This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in equity prices. [Refer: Financial instruments, class [member]]
Commodity price risk [member]	member	IFRS 7.IG32 Example, IFRS 7.40 a Example	This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Financial instruments, class [member]]
Prepayment risk [member]	member	IFRS 7.40 a Example, IFRS 7.IG32 Example	This member stands for the type of risk that one party to a financial asset will incur a financial loss because the other party repays earlier or later than expected. [Refer: Financial instruments, class [member]]
Residual value risk [member]	member	IFRS 7.IG32 Example, IFRS 7.40 a Example	This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in residual values. [Refer: Financial instruments, class [member]]
Risk diversification effect [member]	member	IFRS 7.32 Common practice	This member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
Disclosure of nature and extent of risks arising from financial instruments [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of exposure to risk	text	IFRS 7.33 a Disclosure	The description of exposures to risks arising from financial instruments. [Refer: Financial instruments, class [member]]
Description of objectives, policies and processes for managing risk	text	IFRS 7.33 b Disclosure	The description of objectives, policies and processes for managing the risks that arise from financial instruments. [Refer: Financial instruments, class [member]]
Methods used to measure risk	text	IFRS 7.33 b Disclosure	The description of the methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]]
Description of changes in exposure to risk	text	IFRS 7.33 c Disclosure	The description of changes in the exposure to risks arising from financial instruments. [Refer: Financial instruments, class [member]]
Description of changes in objectives, policies and processes for managing risk	text	IFRS 7.33 c Disclosure	The description of changes in objectives, policies and processes for managing risks arising from financial instruments. [Refer: Financial instruments, class [member]]
Description of changes in methods used to measure risk	text	IFRS 7.33 c Disclosure	The description of changes in methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]]
Summary quantitative data about entity's exposure to risk [text block]	text block	IFRS 7.34 a Disclosure	The disclosure of summary quantitative data about the entity's exposure to risks arising from financial instruments. This disclosure shall be based on the information provided internally to key management personnel of the entity, for example, the entity’s board of directors or chief executive officer. [Refer: Financial instruments, class [member]; Key management personnel of entity or parent [member]]
Description of concentrations of risk	text	IFRS 7.34 c Disclosure	The description of concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
Description of how management determines concentrations	text	IFRS 7.B8 a Disclosure	The description of how management determines concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
Description of shared characteristic for concentration	text	IFRS 7.B8 b Disclosure	The description of a shared characteristic for the concentration of risks arising from financial instruments (for example, counterparty, geographical area, currency or market). [Refer: Financial instruments, class [member]]
Risk exposure associated with instruments sharing characteristic	X instant	IFRS 7.B8 c Disclosure	The amount of risk exposure associated with financial instruments with a shared characteristic that identifies a concentration of risks. [Refer: Financial instruments, class [member]]
Additional information about entity exposure to risk	text	IFRS 7.35 Disclosure	Additional information about the entity's exposure to risk when the quantitative data disclosed are unrepresentative.
Sensitivity analysis for types of market risk [text block]	text block	IFRS 7.40 a Disclosure	The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]]
Disclosure of credit risk [text block]	text block	IFRS 7 - Credit risk Disclosure, IAS 1.10 e Common practice	The disclosure of credit risk. [Refer: Credit risk [member]]
Description of cross-reference to disclosures about credit risk presented outside financial statements	text	IFRS 7.35C Disclosure	The description of cross-reference to disclosures about credit risk presented outside the financial statements.
Explanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses [text block]	text block	IFRS 7.35F Disclosure	The explanation of the credit risk management practices and how they relate to the recognition and measurement of expected credit losses.
Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognition	text	IFRS 7.35F a Disclosure	Information on how an entity determined whether the credit risk of financial instruments has increased significantly since initial recognition, including if and how: (a) financial instruments are considered to have low credit risk; and (b) the presumption that there have been significant increases in credit risk since initial recognition when financial assets are more than 30 days past due, has been rebutted. [Refer: Credit risk [member]]
Information about entity's definitions of default	text	IFRS 7.35F b Disclosure	Information about an entity's definitions of default, including the reasons for selecting those definitions.
Information on how instruments were grouped if expected credit losses were measured on collective basis	text	IFRS 7.35F c Disclosure	Information on how the instruments were grouped if expected credit losses were measured on a collective basis.
Information on how entity determined that financial assets are credit-impaired financial assets	text	IFRS 7.35F d Disclosure	Information on how an entity determined that financial assets are credit-impaired financial assets.
Information on entity's write-off policy	text	IFRS 7.35F e Disclosure	Information on an entity's write-off policy, including the indicators that there is no reasonable expectation of recovery and information about the policy for financial assets that are written-off but are still subject to enforcement activity.
Information on how requirements for modification of contractual cash flows of financial assets have been applied	text	IFRS 7.35F f Disclosure	Information on how the requirements for the modification of contractual cash flows of financial assets have been applied, including how an entity: (a) determines whether the credit risk on a financial asset that has been modified while the loss allowance was measured at an amount equal to lifetime expected credit losses, has improved to the extent that the loss allowance reverts to being measured at an amount equal to 12-month expected credit losses; and (b) monitors the extent to which the loss allowance on financial assets meeting the criteria in (a) is subsequently remeasured at an amount equal to lifetime expected credit losses.
Explanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block]	text block	IFRS 7.35G Disclosure	The explanation of the inputs, assumptions and estimation techniques used to apply the impairment requirements for financial instruments.
Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit losses	text	IFRS 7.35G a (i) Disclosure	The description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses.
Description of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognition	text	IFRS 7.35G a (ii) Disclosure	The description of the basis of inputs and assumptions and the estimation techniques used to determine whether the credit risk of financial instruments have increased significantly since initial recognition.
Description of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial asset	text	IFRS 7.35G a (iii) Disclosure	The description of the basis of inputs and assumptions and the estimation techniques used to determine whether a financial asset is a credit-impaired financial asset.
Description of how forward-looking information has been incorporated into determination of expected credit losses	text	IFRS 7.35G b Disclosure	The description of how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information.
Description of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changes	text	IFRS 7.35G c Disclosure	The description of changes in the estimation techniques or significant assumptions made when applying impairment requirements and the reasons for those changes.
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]	text block	IFRS 7.35I Disclosure, IFRS 7.35H Disclosure	The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]]
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	IFRS 7.35H Disclosure, IFRS 7.35I Disclosure	Schedule disclosing information related to the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments.
Classes of financial instruments [axis]	axis	IFRS 7.36 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial instruments, class [member]	member [default]	IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.36 Disclosure, IFRS 7.35M Disclosure	This member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard value for the 'Classes of financial instruments' axis if no other member is used. [Refer: Financial assets; Financial liabilities]
Loan commitments [member]	member	IFRS 7.B8E Disclosure, IFRS 7.35M Disclosure	This member stands for firm commitments to provide credit under pre-specified terms and conditions.
Financial guarantee contracts [member]	member	IFRS 7.B8E Disclosure, IFRS 7.35M Disclosure	This member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.
Trade receivables [member]	member	IAS 1.112 c Common practice, IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure, IFRS 7.35N Example	This member stands for trade receivables. [Refer: Trade receivables]
Contract assets [member]	member	IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure	This member stands for contract assets. [Refer: Contract assets]
Lease receivables [member]	member	IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure, IFRS 7.35N Example	This member stands for receivables related to leases.
Mortgages [member]	member	IFRS 7.IG20B Example, IFRS 7.IG40B Example, IFRS 7.6 Example	This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset acts as collateral to secure the loan.
Loans to consumers [member]	member	IFRS 7.6 Example, IFRS 7.IG40B Example, IFRS 7.IG20C Example	This member stands for loans that are made to individuals for personal use.
Loans to corporate entities [member]	member	IAS 1.112 c Common practice, IFRS 7.IG20C Example, IFRS 7.6 Example	This member stands for loans made to corporate entities.
Loans to government [member]	member	IAS 1.112 c Common practice	This member stands for loans made to government.
Type of measurement of expected credit losses [axis]	axis	IFRS 7.35H Disclosure, IFRS 7.35M Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Type of measurement of expected credit losses [member]	member [default]	IFRS 7.35H Disclosure, IFRS 7.35M Disclosure	This member stands for all types of measurement of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the 'Type of measurement of expected credit losses' axis if no other member is used.
12-month expected credit losses [member]	member	IFRS 7.35M a Disclosure, IFRS 7.35H a Disclosure	This member stands for the portion of lifetime expected credit losses that represent the expected credit losses that result from default events on a financial instrument that are possible within the 12 months after the reporting date. [Refer: Type of measurement of expected credit losses [member]; Lifetime expected credit losses [member]]
Lifetime expected credit losses [member]	member	IFRS 7.35H b Disclosure, IFRS 7.35M b Disclosure	This member stands for the expected credit losses that result from all possible default events over the expected life of a financial instrument. [Refer: Type of measurement of expected credit losses [member]]
Method of assessment of expected credit losses [axis]	axis	IFRS 7.35I Example, IFRS 7.35H Example, IFRS 7.IG20B Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Method of assessment of expected credit losses [member]	member [default]	IFRS 7.IG20B Example, IFRS 7.35I Example, IFRS 7.35H Example	This member stands for all methods of assessment of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the 'Method of assessment of expected credit losses' axis if no other member is used.
Expected credit losses individually assessed [member]	member	IFRS 7.35H Example, IFRS 7.IG20B Example, IFRS 7.35I Example	This member stands for expected credit losses that are individually assessed. [Refer: Method of assessment of expected credit losses [member]]
Expected credit losses collectively assessed [member]	member	IFRS 7.IG20B Example, IFRS 7.35I Example, IFRS 7.35H Example	This member stands for expected credit losses that are collectively assessed. [Refer: Method of assessment of expected credit losses [member]]
Credit impairment of financial instruments [axis]	axis	IFRS 7.35H Disclosure, IFRS 7.35M Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Credit impairment of financial instruments [member]	member [default]	IFRS 7.35M Disclosure, IFRS 7.35H Disclosure	This member stands for all statuses of credit impairment of financial instruments. A financial instrument is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial instrument have occurred. This member also represents the standard value for the 'Credit impairment of financial instruments' axis if no other member is used.
Financial instruments not credit-impaired [member]	member	IFRS 7.35H Disclosure, IFRS 7.35M Disclosure	This member stands for financial instruments that are not credit-impaired. [Refer: Credit impairment of financial instruments [member]]
Financial instruments credit-impaired [member]	member	IFRS 7.35M Disclosure, IFRS 7.35H Disclosure	This member stands for financial instruments that are credit-impaired. [Refer: Credit impairment of financial instruments [member]]
Financial instruments purchased or originated credit-impaired [member]	member	IFRS 7.35M c Disclosure, IFRS 7.35H c Disclosure	This member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments credit-impaired [member]]
Financial instruments credit-impaired after purchase or origination [member]	member	IFRS 7.35H b (ii) Disclosure, IFRS 7.35M b (ii) Disclosure	This member stands for financial instruments that were credit-impaired after purchase or origination. [Refer: Financial instruments credit-impaired [member]]
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]	axis	IAS 40.79 d Disclosure, IAS 40.76 Disclosure, Expiry date 2023-01-01 IFRS 7.37 b Common practice, IAS 16.73 e Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 Common practice, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 38.118 e Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IFRS 7.35H Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Carrying amount [member]	member [default]	IAS 40.79 d Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 a Example, IFRS 7.35I Disclosure, IAS 16.73 e Disclosure, Expiry date 2023-01-01 IFRS 7.37 b Example, IAS 38.118 e Disclosure, IAS 41.50 Disclosure, IFRS 7.35H Disclosure	This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss]
Gross carrying amount [member]	member	IAS 38.118 c Disclosure, IFRS 7.35M Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 Common practice, Expiry date 2023-01-01 IFRS 7.37 b Common practice, IFRS 7.35I Disclosure, IFRS 7.35N Example, IAS 16.73 d Disclosure, IAS 40.79 c Disclosure, IFRS 3.B67 d Disclosure, IAS 41.54 f Disclosure	This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
Accumulated impairment [member]	member	IAS 40.79 c Common practice, Expiry date 2023-01-01 IFRS 7.37 b Example, IFRS 7.35H Disclosure, IAS 38.118 c Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35N Example, Expiry date 2023-01-01 IFRS 7.IG29 b Example, IAS 16.73 d Common practice, IAS 41.54 f Common practice	This member stands for accumulated impairment. [Refer: Impairment loss]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Financial assets at beginning of period	X instant, debit	IFRS 7.35H Disclosure, IFRS 7.35M Disclosure, IFRS 7.35I Disclosure, IFRS 7.25 Disclosure, IFRS 7.35N Example	The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]
Increase (decrease) in financial assets [abstract]
Increase (decrease) through transfers, financial assets	X duration, debit	IFRS 7.35H Example, IFRS 7.IG20B Example, IFRS 7.35I d Example	The increase (decrease) in financial assets resulting from transfers. [Refer: Financial assets]
Decrease through derecognition, financial assets	(X) duration, credit	IFRS 7.IG20B Example, IFRS 7.35H Example, IFRS 7.35I c Example	The decrease in financial assets resulting from derecognition. [Refer: Financial assets]
Increase through origination or purchase, financial assets	X duration, debit	IFRS 7.IG20B Example, IFRS 7.35H Example, IFRS 7.35I a Example	The increase in financial assets resulting from origination or purchase. [Refer: Financial assets]
Decrease through write-off, financial assets	(X) duration, credit	IFRS 7.35I c Example, IFRS 7.IG20B Example, IFRS 7.35H Example	The decrease in financial assets resulting from write-off. [Refer: Financial assets]
Increase (decrease) through changes in models or risk parameters, financial assets	X duration, debit	IFRS 7.35H Example, IFRS 7.IG20B Example	The increase (decrease) in financial assets resulting from changes in models or risk parameters. [Refer: Financial assets]
Increase (decrease) through modification of contractual cash flows, financial assets	X duration, debit	IFRS 7.35I b Example	The increase (decrease) in financial assets resulting from the modification of contractual cash flows. [Refer: Financial assets]
Increase (decrease) through foreign exchange and other movements, financial assets [abstract]
Increase (decrease) through foreign exchange, financial assets	X duration, debit	IFRS 7.35H Example, IFRS 7.IG20B Example	The increase (decrease) in financial assets resulting from foreign exchange. [Refer: Financial assets]
Increase (decrease) through other movements, financial assets	X duration, debit	IFRS 7.35H Example, IFRS 7.IG20B Example, IFRS 7.35I Example	The increase (decrease) in financial assets resulting from other movements. [Refer: Financial assets]
Total increase (decrease) through foreign exchange and other movements, financial assets	X duration, debit	IFRS 7.IG20B Example, IFRS 7.35H Example	The increase (decrease) in financial assets resulting from foreign exchange and other movements. [Refer: Financial assets]
Total increase (decrease) in financial assets	X duration, debit	IFRS 7.35I Disclosure, IFRS 7.35H Disclosure	The increase (decrease) in financial assets. [Refer: Financial assets]
Financial assets at end of period	X instant, debit	IFRS 7.35H Disclosure, IFRS 7.35M Disclosure, IFRS 7.35I Disclosure, IFRS 7.25 Disclosure, IFRS 7.35N Example	The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]
Exposure to credit risk on loan commitments and financial guarantee contracts at beginning of period	X instant, credit	IFRS 7.35M Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure	The amount of the exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Loan commitments [member]; Financial guarantee contracts [member]; Credit risk [member]]
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	IFRS 7.IG20B Example, IFRS 7.35I d Example, IFRS 7.35H Example	The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from transfers. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts	(X) duration, debit	IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example	The decrease in exposure to credit risk on loan commitments and financial guarantee contracts resulting from derecognition. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
Increase through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contracts	X duration, credit	IFRS 7.IG20B Example, IFRS 7.35I a Example, IFRS 7.35H Example	The increase in exposure to credit risk on loan commitments and financial guarantee contracts resulting from origination or purchase. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
Increase (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contracts	X duration, credit	IFRS 7.35H Example, IFRS 7.IG20B Example	The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from changes in models or risk parameters. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
Increase (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contracts	X duration, credit	IFRS 7.35I b Example	The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from the modification of contractual cash flows. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
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	IFRS 7.35H Example, IFRS 7.IG20B Example	The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign exchange. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
Increase (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contracts	X duration, credit	IFRS 7.35I Example, IFRS 7.IG20B Example, IFRS 7.35H Example	The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from other movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
Total increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts	X duration, credit	IFRS 7.IG20B Example, IFRS 7.35H Example	The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign exchange and other movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
Total increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts	X duration, credit	IFRS 7.35H Disclosure, IFRS 7.35I Disclosure	The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
Exposure to credit risk on loan commitments and financial guarantee contracts at end of period	X instant, credit	IFRS 7.35M Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure	The amount of the exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Loan commitments [member]; Financial guarantee contracts [member]; Credit risk [member]]
Undiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognised	X duration, credit	IFRS 7.35H c Disclosure	The amount of undiscounted expected credit losses at initial recognition on financial assets initially recognised during the reporting period as purchased or originated credit-impaired.
Explanation of reasons for changes in loss allowance for financial instruments	text	IFRS 7.B8D Example	The explanation of the reasons for changes in the loss allowance for financial instruments, which may include (a) the portfolio composition; (b) the volume of financial instruments purchased or originated; and (c) the severity of the expected credit losses.
Explanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowance	text	IFRS 7.35I Disclosure	The explanation of how significant changes in the gross carrying amount of financial instruments contributed to changes in the loss allowance.
Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modification	X duration, debit	IFRS 7.35J a Disclosure	The amortised cost before the modification of financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets]
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	IFRS 7.35J a Disclosure	The net modification gain (loss) on financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets]
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	IFRS 7.35J b Disclosure	The gross carrying amount of financial assets that have been modified since initial recognition at a time when the loss allowance was measured at an amount equal to lifetime expected credit losses and for which the loss allowance has changed during the reporting period to an amount equal to 12-month expected credit losses. [Refer: Financial assets]
Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding	X instant, debit	IFRS 7.35L Disclosure	The contractual amount outstanding on financial assets that were written off during the reporting period and are still subject to enforcement activity. [Refer: Financial assets]
Information about groups or portfolios of financial instruments with particular features that could affect large portion of that group	text	IFRS 7.B8H Disclosure	Information about groups or portfolios of financial instruments with particular features that could affect a large portion of that group, such as concentration to particular risks.
Disclosure of credit risk exposure [text block]	text block	IFRS 7.35M Disclosure	The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit.
Disclosure of credit risk exposure [abstract]
Disclosure of credit risk exposure [table]	table	IFRS 7.35M Disclosure	Schedule disclosing information related to the credit risk exposure.
External credit grades [axis]	axis	Expiry date 2023-01-01 IFRS 7.IG24 a Example, IFRS 7.IG20C Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure, IFRS 7.35M Example, Expiry date 2023-01-01 IFRS 7.36 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for external credit grades [member]	member [default]	IFRS 7.35M Example, IFRS 7.IG20C Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure, Expiry date 2023-01-01 IFRS 7.IG24 a Example, Expiry date 2023-01-01 IFRS 7.36 c Example	This member stands for the standard value for the 'External credit grades' axis if no other member is used.
External credit grades [member]	member	Expiry date 2023-01-01 IFRS 4.39G a Disclosure, IFRS 7.35M Example, Expiry date 2023-01-01 IFRS 7.IG24 a Example, Expiry date 2023-01-01 IFRS 7.36 c Example, IFRS 7.IG20C Example	This member stands for credit grades that have been provided by external rating agencies.
Internal credit grades [axis]	axis	Expiry date 2023-01-01 IFRS 7.36 c Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure, Expiry date 2023-01-01 IFRS 7.IG25 b Example, IFRS 7.35M Example, IFRS 7.IG20C Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for internal credit grades [member]	member [default]	Expiry date 2023-01-01 IFRS 7.36 c Example, IFRS 7.IG20C Example, IFRS 7.35M Example, Expiry date 2023-01-01 IFRS 7.IG25 b Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure	This member stands for the standard value for the 'Internal credit grades' axis if no other member is used.
Internal credit grades [member]	member	Expiry date 2023-01-01 IFRS 4.39G a Disclosure, Expiry date 2023-01-01 IFRS 7.IG25 b Example, IFRS 7.IG20C Example, Expiry date 2023-01-01 IFRS 7.36 c Example, IFRS 7.35M Example	This member stands for credit grades that have been developed by the entity itself.
Probability of default [axis]	axis	IFRS 7.35M Example, IFRS 7.IG20C Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for probability of default [member]	member [default]	IFRS 7.IG20C Example, IFRS 7.35M Example	This member stands for the standard value for the 'Probability of default' axis if no other member is used.
Probability of default [member]	member	IFRS 7.IG20C Example, IFRS 7.35M Example	This member stands for all probabilities of default.
Classes of financial instruments [axis]	axis	IFRS 7.36 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial instruments, class [member]	member [default]	IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.36 Disclosure, IFRS 7.35M Disclosure	This member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard value for the 'Classes of financial instruments' axis if no other member is used. [Refer: Financial assets; Financial liabilities]
Loan commitments [member]	member	IFRS 7.B8E Disclosure, IFRS 7.35M Disclosure	This member stands for firm commitments to provide credit under pre-specified terms and conditions.
Financial guarantee contracts [member]	member	IFRS 7.B8E Disclosure, IFRS 7.35M Disclosure	This member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.
Trade receivables [member]	member	IAS 1.112 c Common practice, IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure, IFRS 7.35N Example	This member stands for trade receivables. [Refer: Trade receivables]
Contract assets [member]	member	IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure	This member stands for contract assets. [Refer: Contract assets]
Lease receivables [member]	member	IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure, IFRS 7.35N Example	This member stands for receivables related to leases.
Mortgages [member]	member	IFRS 7.IG20B Example, IFRS 7.IG40B Example, IFRS 7.6 Example	This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset acts as collateral to secure the loan.
Loans to consumers [member]	member	IFRS 7.6 Example, IFRS 7.IG40B Example, IFRS 7.IG20C Example	This member stands for loans that are made to individuals for personal use.
Loans to corporate entities [member]	member	IAS 1.112 c Common practice, IFRS 7.IG20C Example, IFRS 7.6 Example	This member stands for loans made to corporate entities.
Loans to government [member]	member	IAS 1.112 c Common practice	This member stands for loans made to government.
Type of measurement of expected credit losses [axis]	axis	IFRS 7.35H Disclosure, IFRS 7.35M Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Type of measurement of expected credit losses [member]	member [default]	IFRS 7.35H Disclosure, IFRS 7.35M Disclosure	This member stands for all types of measurement of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the 'Type of measurement of expected credit losses' axis if no other member is used.
12-month expected credit losses [member]	member	IFRS 7.35M a Disclosure, IFRS 7.35H a Disclosure	This member stands for the portion of lifetime expected credit losses that represent the expected credit losses that result from default events on a financial instrument that are possible within the 12 months after the reporting date. [Refer: Type of measurement of expected credit losses [member]; Lifetime expected credit losses [member]]
Lifetime expected credit losses [member]	member	IFRS 7.35H b Disclosure, IFRS 7.35M b Disclosure	This member stands for the expected credit losses that result from all possible default events over the expected life of a financial instrument. [Refer: Type of measurement of expected credit losses [member]]
Method of assessment of expected credit losses [axis]	axis	IFRS 7.35I Example, IFRS 7.35H Example, IFRS 7.IG20B Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Method of assessment of expected credit losses [member]	member [default]	IFRS 7.IG20B Example, IFRS 7.35I Example, IFRS 7.35H Example	This member stands for all methods of assessment of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the 'Method of assessment of expected credit losses' axis if no other member is used.
Expected credit losses individually assessed [member]	member	IFRS 7.35H Example, IFRS 7.IG20B Example, IFRS 7.35I Example	This member stands for expected credit losses that are individually assessed. [Refer: Method of assessment of expected credit losses [member]]
Expected credit losses collectively assessed [member]	member	IFRS 7.IG20B Example, IFRS 7.35I Example, IFRS 7.35H Example	This member stands for expected credit losses that are collectively assessed. [Refer: Method of assessment of expected credit losses [member]]
Credit impairment of financial instruments [axis]	axis	IFRS 7.35H Disclosure, IFRS 7.35M Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Credit impairment of financial instruments [member]	member [default]	IFRS 7.35M Disclosure, IFRS 7.35H Disclosure	This member stands for all statuses of credit impairment of financial instruments. A financial instrument is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial instrument have occurred. This member also represents the standard value for the 'Credit impairment of financial instruments' axis if no other member is used.
Financial instruments not credit-impaired [member]	member	IFRS 7.35H Disclosure, IFRS 7.35M Disclosure	This member stands for financial instruments that are not credit-impaired. [Refer: Credit impairment of financial instruments [member]]
Financial instruments credit-impaired [member]	member	IFRS 7.35M Disclosure, IFRS 7.35H Disclosure	This member stands for financial instruments that are credit-impaired. [Refer: Credit impairment of financial instruments [member]]
Financial instruments purchased or originated credit-impaired [member]	member	IFRS 7.35M c Disclosure, IFRS 7.35H c Disclosure	This member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments credit-impaired [member]]
Financial instruments credit-impaired after purchase or origination [member]	member	IFRS 7.35H b (ii) Disclosure, IFRS 7.35M b (ii) Disclosure	This member stands for financial instruments that were credit-impaired after purchase or origination. [Refer: Financial instruments credit-impaired [member]]
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]	axis	IAS 40.79 d Disclosure, IAS 40.76 Disclosure, Expiry date 2023-01-01 IFRS 7.37 b Common practice, IAS 16.73 e Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 Common practice, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 38.118 e Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IFRS 7.35H Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Carrying amount [member]	member [default]	IAS 40.79 d Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 a Example, IFRS 7.35I Disclosure, IAS 16.73 e Disclosure, Expiry date 2023-01-01 IFRS 7.37 b Example, IAS 38.118 e Disclosure, IAS 41.50 Disclosure, IFRS 7.35H Disclosure	This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss]
Gross carrying amount [member]	member	IAS 38.118 c Disclosure, IFRS 7.35M Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 Common practice, Expiry date 2023-01-01 IFRS 7.37 b Common practice, IFRS 7.35I Disclosure, IFRS 7.35N Example, IAS 16.73 d Disclosure, IAS 40.79 c Disclosure, IFRS 3.B67 d Disclosure, IAS 41.54 f Disclosure	This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
Accumulated impairment [member]	member	IAS 40.79 c Common practice, Expiry date 2023-01-01 IFRS 7.37 b Example, IFRS 7.35H Disclosure, IAS 38.118 c Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35N Example, Expiry date 2023-01-01 IFRS 7.IG29 b Example, IAS 16.73 d Common practice, IAS 41.54 f Common practice	This member stands for accumulated impairment. [Refer: Impairment loss]
Disclosure of credit risk exposure [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Financial assets	X instant, debit	IFRS 7.35H Disclosure, IFRS 7.35M Disclosure, IFRS 7.35I Disclosure, IFRS 7.25 Disclosure, IFRS 7.35N Example	The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]
Exposure to credit risk on loan commitments and financial guarantee contracts	X instant, credit	IFRS 7.35M Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure	The amount of the exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Loan commitments [member]; Financial guarantee contracts [member]; Credit risk [member]]
Disclosure of provision matrix [text block]	text block	IFRS 7.35N Example	The disclosure of the provision matrix.
Disclosure of provision matrix [abstract]
Disclosure of provision matrix [table]	table	IFRS 7.35N Example	Schedule disclosing information related to the provision matrix.
Classes of financial instruments [axis]	axis	IFRS 7.36 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial instruments, class [member]	member [default]	IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.36 Disclosure, IFRS 7.35M Disclosure	This member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard value for the 'Classes of financial instruments' axis if no other member is used. [Refer: Financial assets; Financial liabilities]
Loan commitments [member]	member	IFRS 7.B8E Disclosure, IFRS 7.35M Disclosure	This member stands for firm commitments to provide credit under pre-specified terms and conditions.
Financial guarantee contracts [member]	member	IFRS 7.B8E Disclosure, IFRS 7.35M Disclosure	This member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.
Trade receivables [member]	member	IAS 1.112 c Common practice, IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure, IFRS 7.35N Example	This member stands for trade receivables. [Refer: Trade receivables]
Contract assets [member]	member	IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure	This member stands for contract assets. [Refer: Contract assets]
Lease receivables [member]	member	IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure, IFRS 7.35N Example	This member stands for receivables related to leases.
Mortgages [member]	member	IFRS 7.IG20B Example, IFRS 7.IG40B Example, IFRS 7.6 Example	This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset acts as collateral to secure the loan.
Loans to consumers [member]	member	IFRS 7.6 Example, IFRS 7.IG40B Example, IFRS 7.IG20C Example	This member stands for loans that are made to individuals for personal use.
Loans to corporate entities [member]	member	IAS 1.112 c Common practice, IFRS 7.IG20C Example, IFRS 7.6 Example	This member stands for loans made to corporate entities.
Loans to government [member]	member	IAS 1.112 c Common practice	This member stands for loans made to government.
Past due status [axis]	axis	IFRS 7.35N Example, Expiry date 2023-01-01 IFRS 7.37 Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Past due status [member]	member [default]	Expiry date 2023-01-01 IFRS 7.37 Common practice, IFRS 7.35N Example	This member stands for all past-due statuses. It also represents the standard value for the 'Past due status' axis if no other member is used.
Current [member]	member	IFRS 7.35N Example, IFRS 7.IG20D Example, Expiry date 2023-01-01 IFRS 7.37 Common practice	This member stands for a current time band.
Later than one month and not later than two months [member]	member	IFRS 7.IG20D Example, IFRS 7.35N Example, IAS 1.112 c Common practice, Expiry date 2023-01-01 IFRS 7.37 Common practice	This member stands for a time band of later than one month and not later than two months.
Later than two months and not later than three months [member]	member	IAS 1.112 c Common practice, IFRS 7.IG20D Example, Expiry date 2023-01-01 IFRS 7.37 Common practice, IFRS 7.35N Example	This member stands for a time band of later than two months and not later than three months.
Later than three months [member]	member	Expiry date 2023-01-01 IFRS 7.37 Common practice, IFRS 7.35N Example, IFRS 7.IG20D Example	This member stands for a time band of later than three months.
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]	axis	IAS 40.79 d Disclosure, IAS 40.76 Disclosure, Expiry date 2023-01-01 IFRS 7.37 b Common practice, IAS 16.73 e Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 Common practice, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 38.118 e Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IFRS 7.35H Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Carrying amount [member]	member [default]	IAS 40.79 d Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 a Example, IFRS 7.35I Disclosure, IAS 16.73 e Disclosure, Expiry date 2023-01-01 IFRS 7.37 b Example, IAS 38.118 e Disclosure, IAS 41.50 Disclosure, IFRS 7.35H Disclosure	This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss]
Gross carrying amount [member]	member	IAS 38.118 c Disclosure, IFRS 7.35M Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 Common practice, Expiry date 2023-01-01 IFRS 7.37 b Common practice, IFRS 7.35I Disclosure, IFRS 7.35N Example, IAS 16.73 d Disclosure, IAS 40.79 c Disclosure, IFRS 3.B67 d Disclosure, IAS 41.54 f Disclosure	This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
Accumulated impairment [member]	member	IAS 40.79 c Common practice, Expiry date 2023-01-01 IFRS 7.37 b Example, IFRS 7.35H Disclosure, IAS 38.118 c Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35N Example, Expiry date 2023-01-01 IFRS 7.IG29 b Example, IAS 16.73 d Common practice, IAS 41.54 f Common practice	This member stands for accumulated impairment. [Refer: Impairment loss]
Disclosure of provision matrix [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Financial assets	X instant, debit	IFRS 7.35H Disclosure, IFRS 7.35M Disclosure, IFRS 7.35I Disclosure, IFRS 7.25 Disclosure, IFRS 7.35N Example	The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]
Expected credit loss rate	X.XX instant	IFRS 7.IG20D Example, IFRS 7.35N Example	The rate of expected credit losses, calculated as percentage of the gross carrying amount. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights.
Disclosure of financial assets that are either past due or impaired [text block]	text block	Expiry date 2023-01-01 IFRS 7.37 Disclosure, Expired 2023-01-01 IFRS 7.37 Disclosure	The disclosure of financial assets that are either past due or impaired. [Refer: Financial assets]
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	Expiry date 2023-01-01 IFRS 7.37 Disclosure, Expired 2023-01-01 IFRS 7.37 Disclosure	Schedule disclosing information related to financial assets that are either past due or impaired.
Classes of financial assets [axis]	axis	Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 7.42I Disclosure, Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial assets, class [member]	member [default]	Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 7.6 Disclosure, Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial assets' axis if no other member is used. [Refer: Financial assets]
Financial assets at amortised cost, class [member]	member	IFRS 7.B2 a Disclosure	This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
Mortgages [member]	member	IFRS 7.IG20B Example, IFRS 7.IG40B Example, IFRS 7.6 Example	This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset acts as collateral to secure the loan.
Loans to consumers [member]	member	IFRS 7.6 Example, IFRS 7.IG40B Example, IFRS 7.IG20C Example	This member stands for loans that are made to individuals for personal use.
Loans to corporate entities [member]	member	IAS 1.112 c Common practice, IFRS 7.IG20C Example, IFRS 7.6 Example	This member stands for loans made to corporate entities.
Loans to government [member]	member	IAS 1.112 c Common practice	This member stands for loans made to government.
Trade receivables [member]	member	IAS 1.112 c Common practice, IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure, IFRS 7.35N Example	This member stands for trade receivables. [Refer: Trade receivables]
Financial assets at fair value, class [member]	member	IFRS 7.B2 a Disclosure	This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
Trading securities [member]	member	IFRS 7.IG40B Example, IFRS 7.6 Example	This member stands for financial instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. [Refer: Financial instruments, class [member]]
Derivatives [member]	member	IFRS 13.IE60 Example, IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.94 Example	This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]
Option contract [member]	member	IAS 1.112 c Common practice	This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
Futures contract [member]	member	IAS 1.112 c Common practice	This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.
Swap contract [member]	member	IAS 1.112 c Common practice	This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties of the contract over a specified period. [Refer: Derivatives [member]]
Currency swap contract [member]	member	IAS 1.112 c Common practice	This member stands for a currency swap contract. [Refer: Swap contract [member]]
Interest rate swap contract [member]	member	IAS 1.112 c Common practice	This member stands for an interest rate swap contract. [Refer: Swap contract [member]]
Forward contract [member]	member	IAS 1.112 c Common practice	This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.
Equity investments [member]	member	IFRS 7.6 Example, IFRS 7.IG40B Example	This member stands for investments in equity instruments.
Financial assets outside scope of IFRS 7, class [member]	member	IFRS 7.B2 b Disclosure	This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
Impairment of financial assets [axis]	axis	Expiry date 2023-01-01 IFRS 7.37 Disclosure, Expired 2023-01-01 IFRS 7.37 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for impairment of financial assets [member]	member [default]	Expiry date 2023-01-01 IFRS 7.37 Disclosure, Expired 2023-01-01 IFRS 7.37 Disclosure	This member stands for the standard value for the 'Impairment of financial assets' axis if no other member is used.
Financial assets neither past due nor impaired [member]	member	Expiry date 2023-01-01 IFRS 7.37 Common practice, Expired 2023-01-01 IFRS 7.37 Disclosure	This member stands for financial assets that are neither past due nor impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets]
Financial assets past due but not impaired [member]	member	Expiry date 2023-01-01 IFRS 7.37 a Disclosure, Expired 2023-01-01 IFRS 7.37 a Disclosure	This member stands for financial assets that are past due but not impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets]
Financial assets impaired [member]	member	Expiry date 2023-01-01 IFRS 7.37 Common practice, Expired 2023-01-01 IFRS 7.37 Disclosure	This member stands for financial assets that have been impaired. [Refer: Financial assets]
Financial assets individually assessed for credit losses [member]	member	Expiry date 2023-01-01 IFRS 7.37 b Disclosure, Expired 2023-01-01 IFRS 7.37 b Disclosure	This member stands for financial assets that have been individually assessed for credit losses. [Refer: Financial assets]
Financial assets collectively assessed for credit losses [member]	member	Expiry date 2023-01-01 IFRS 7.37 Common practice, Expired 2023-01-01 IFRS 7.37 Disclosure	This member stands for financial assets that have been collectively assessed for credit losses. [Refer: Financial assets]
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]	axis	IAS 40.79 d Disclosure, IAS 40.76 Disclosure, Expiry date 2023-01-01 IFRS 7.37 b Common practice, IAS 16.73 e Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 Common practice, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 38.118 e Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IFRS 7.35H Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Carrying amount [member]	member [default]	IAS 40.79 d Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 a Example, IFRS 7.35I Disclosure, IAS 16.73 e Disclosure, Expiry date 2023-01-01 IFRS 7.37 b Example, IAS 38.118 e Disclosure, IAS 41.50 Disclosure, IFRS 7.35H Disclosure	This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss]
Gross carrying amount [member]	member	IAS 38.118 c Disclosure, IFRS 7.35M Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 Common practice, Expiry date 2023-01-01 IFRS 7.37 b Common practice, IFRS 7.35I Disclosure, IFRS 7.35N Example, IAS 16.73 d Disclosure, IAS 40.79 c Disclosure, IFRS 3.B67 d Disclosure, IAS 41.54 f Disclosure	This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
Accumulated impairment [member]	member	IAS 40.79 c Common practice, Expiry date 2023-01-01 IFRS 7.37 b Example, IFRS 7.35H Disclosure, IAS 38.118 c Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35N Example, Expiry date 2023-01-01 IFRS 7.IG29 b Example, IAS 16.73 d Common practice, IAS 41.54 f Common practice	This member stands for accumulated impairment. [Refer: Impairment loss]
Past due status [axis]	axis	IFRS 7.35N Example, Expiry date 2023-01-01 IFRS 7.37 Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Past due status [member]	member [default]	Expiry date 2023-01-01 IFRS 7.37 Common practice, IFRS 7.35N Example	This member stands for all past-due statuses. It also represents the standard value for the 'Past due status' axis if no other member is used.
Current [member]	member	IFRS 7.35N Example, IFRS 7.IG20D Example, Expiry date 2023-01-01 IFRS 7.37 Common practice	This member stands for a current time band.
Later than one month and not later than two months [member]	member	IFRS 7.IG20D Example, IFRS 7.35N Example, IAS 1.112 c Common practice, Expiry date 2023-01-01 IFRS 7.37 Common practice	This member stands for a time band of later than one month and not later than two months.
Later than two months and not later than three months [member]	member	IAS 1.112 c Common practice, IFRS 7.IG20D Example, Expiry date 2023-01-01 IFRS 7.37 Common practice, IFRS 7.35N Example	This member stands for a time band of later than two months and not later than three months.
Later than three months [member]	member	Expiry date 2023-01-01 IFRS 7.37 Common practice, IFRS 7.35N Example, IFRS 7.IG20D Example	This member stands for a time band of later than three months.
Disclosure of financial assets that are either past due or impaired [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Financial assets	X instant, debit	IFRS 7.35H Disclosure, IFRS 7.35M Disclosure, IFRS 7.35I Disclosure, IFRS 7.25 Disclosure, IFRS 7.35N Example	The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]
Analysis of age of financial assets that are past due but not impaired [text block]	text block	Expiry date 2023-01-01 IFRS 7.37 a Disclosure, Expired 2023-01-01 IFRS 7.37 a Disclosure	Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets]
Analysis of financial assets that are individually determined to be impaired [text block]	text block	Expiry date 2023-01-01 IFRS 7.37 b Disclosure, Expired 2023-01-01 IFRS 7.37 b Disclosure	Analysis of financial assets that are individually determined to be impaired, including the factors that the entity considered when determining that they are impaired. [Refer: Financial assets]
Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired	text	Expiry date 2023-01-01 IFRS 7.IG29 c Example, Expiry date 2023-01-01 IFRS 7.37 b Example, Expired 2023-01-01 IFRS 7.37 b Disclosure, Expired 2023-01-01 IFRS 7.IG29 c Example	The description of the nature of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets]
Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements	X instant, debit	Expiry date 2023-01-01 IFRS 7.IG29 c Example, Expiry date 2023-01-01 IFRS 7.37 b Example, Expired 2023-01-01 IFRS 7.IG29 c Example, Expired 2023-01-01 IFRS 7.37 b Disclosure	The fair value of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets; Impairment loss]
Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements	text	IFRS 7.38 a Disclosure	The description of the nature of financial or non-financial assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]; Assets obtained by taking possession of collateral or calling on other credit enhancements; Financial assets]
Assets obtained by taking possession of collateral or calling on other credit enhancements	X instant, debit	IFRS 7.38 a Disclosure	The amount of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]]
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 b Disclosure	The description of the policies for disposal, or for use in operations, of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees) when the assets are not readily convertible into cash. [Refer: Guarantees [member]]
Disclosure of maturity analysis for non-derivative financial liabilities [text block]	text block	IFRS 7.39 a Disclosure	The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities]
Disclosure of maturity analysis for non-derivative financial liabilities [abstract]
Disclosure of maturity analysis for non-derivative financial liabilities [table]	table	IFRS 7.39 a Disclosure	Schedule disclosing information related to the maturity analysis for non-derivative financial liabilities.
Maturity [axis]	axis	Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 16.97 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 7.42E e Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.23B a Disclosure, IAS 1.61 Disclosure, IAS 19.147 c Example, Effective 2023-01-01 IFRS 17.109A Disclosure, IFRS 17.109A Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated time bands [member]	member [default]	IFRS 7.B11 Example, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 16.97 Disclosure, IFRS 7.B35 Example, IAS 19.147 c Example, IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.109A Disclosure, IAS 1.61 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 17.109 Disclosure	This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.
Not later than one year [member]	member	IAS 1.61 a Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of not later than one year.
Not later than three months [member]	member	Expiry date 2023-01-01 IFRS 7.IG28 a Example, Expiry date 2023-01-01 IFRS 7.37 a Example, IAS 1.112 c Common practice	This member stands for a time band of not later than three months.
Not later than one month [member]	member	IFRS 7.B35 a Example, IFRS 7.IG31A Example, IFRS 7.B11 a Example	This member stands for a time band of not later than one month.
Later than one month and not later than three months [member]	member	IFRS 7.B11 b Example, IFRS 7.IG31A Example, IFRS 7.B35 b Example	This member stands for a time band of later than one month and not later than three months.
Later than three months and not later than one year [member]	member	IFRS 7.B11 c Example	This member stands for a time band of later than three months and not later than one year.
Later than three months and not later than six months [member]	member	Expiry date 2023-01-01 IFRS 7.IG28 b Example, Expiry date 2023-01-01 IFRS 7.37 a Example, IFRS 7.B35 c Example, IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than three months and not later than six months.
Later than six months and not later than one year [member]	member	IFRS 7.B11 Example, Expiry date 2023-01-01 IFRS 7.37 a Example, IFRS 7.B35 d Example, Expiry date 2023-01-01 IFRS 7.IG28 c Example, IFRS 7.IG31A Example	This member stands for a time band of later than six months and not later than one year.
Later than one year [member]	member	Expiry date 2023-01-01 IFRS 7.37 a Example, IAS 1.61 b Disclosure, Expiry date 2023-01-01 IFRS 7.IG28 d Example	This member stands for a time band of later than one year.
Later than one year and not later than five years [member]	member	IFRS 7.B11 d Example, IFRS 7.IG31A Example	This member stands for a time band of later than one year and not later than five years.
Later than one year and not later than three years [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 7.B35 e Example	This member stands for a time band of later than one year and not later than three years.
Later than one year and not later than two years [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than one year and not later than two years.
Later than two years and not later than three years [member]	member	Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than two years and not later than three years.
Later than three years and not later than five years [member]	member	IFRS 7.IG31A Example, IFRS 7.B35 f Example, IFRS 7.B11 Example	This member stands for a time band of later than three years and not later than five years.
Later than three years and not later than four years [member]	member	IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than three years and not later than four years.
Later than four years and not later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than four years and not later than five years.
Later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than five years.
Later than five years and not later than ten years [member]	member	IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 7.B11 Example	This member stands for a time band of later than five years and not later than ten years.
Later than five years and not later than seven years [member]	member	IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than five years and not later than seven years.
Later than seven years and not later than ten years [member]	member	IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than seven years and not later than ten years.
Later than ten years [member]	member	IAS 1.112 c Common practice, IFRS 7.B11 Example, IFRS 7.IG31A Example	This member stands for a time band of later than ten years.
Later than ten years and not later than fifteen years [member]	member	IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than ten years and not later than fifteen years.
Later than fifteen years and not later than twenty years [member]	member	IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than fifteen years and not later than twenty years.
Later than twenty years and not later than twenty-five years [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example	This member stands for a time band of later than twenty years and not later than twenty-five years.
Disclosure of maturity analysis for non-derivative financial liabilities [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Non-derivative financial liabilities, undiscounted cash flows	X instant, credit	IFRS 7.39 a Disclosure	The amount of contractual undiscounted cash flows in relation to non-derivative financial liabilities.
Gross lease liabilities	X instant, credit	IFRS 16.58 Disclosure, IFRS 7.B11D a Example	The amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer: Lease liabilities]
Bank borrowings, undiscounted cash flows	X instant, credit	IFRS 7.B11D Example, IFRS 7.IG31A Example	The amount of contractual undiscounted cash flows in relation to bank borrowings. [Refer: Borrowings]
Trade and other payables, undiscounted cash flows	X instant, credit	IFRS 7.IG31A Example, IFRS 7.B11D Example	The amount of contractual undiscounted cash flows in relation to trade and other payables. [Refer: Trade and other payables]
Bonds issued, undiscounted cash flows	X instant, credit	IFRS 7.B11D Example, IFRS 7.IG31A Example	The amount of contractual undiscounted cash flows in relation to bonds issued. [Refer: Bonds issued]
Disclosure of maturity analysis for derivative financial liabilities [text block]	text block	IFRS 7.39 b Disclosure	The disclosure of a maturity analysis for derivative financial liabilities, including the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows. [Refer: Derivative financial liabilities]
Disclosure of maturity analysis for derivative financial liabilities [abstract]
Disclosure of maturity analysis for derivative financial liabilities [table]	table	IFRS 7.39 b Disclosure	Schedule disclosing information related to the maturity analysis for derivative financial liabilities.
Maturity [axis]	axis	Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 16.97 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 7.42E e Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.23B a Disclosure, IAS 1.61 Disclosure, IAS 19.147 c Example, Effective 2023-01-01 IFRS 17.109A Disclosure, IFRS 17.109A Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated time bands [member]	member [default]	IFRS 7.B11 Example, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 16.97 Disclosure, IFRS 7.B35 Example, IAS 19.147 c Example, IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.109A Disclosure, IAS 1.61 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 17.109 Disclosure	This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.
Not later than one year [member]	member	IAS 1.61 a Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of not later than one year.
Not later than three months [member]	member	Expiry date 2023-01-01 IFRS 7.IG28 a Example, Expiry date 2023-01-01 IFRS 7.37 a Example, IAS 1.112 c Common practice	This member stands for a time band of not later than three months.
Not later than one month [member]	member	IFRS 7.B35 a Example, IFRS 7.IG31A Example, IFRS 7.B11 a Example	This member stands for a time band of not later than one month.
Later than one month and not later than three months [member]	member	IFRS 7.B11 b Example, IFRS 7.IG31A Example, IFRS 7.B35 b Example	This member stands for a time band of later than one month and not later than three months.
Later than three months and not later than one year [member]	member	IFRS 7.B11 c Example	This member stands for a time band of later than three months and not later than one year.
Later than three months and not later than six months [member]	member	Expiry date 2023-01-01 IFRS 7.IG28 b Example, Expiry date 2023-01-01 IFRS 7.37 a Example, IFRS 7.B35 c Example, IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than three months and not later than six months.
Later than six months and not later than one year [member]	member	IFRS 7.B11 Example, Expiry date 2023-01-01 IFRS 7.37 a Example, IFRS 7.B35 d Example, Expiry date 2023-01-01 IFRS 7.IG28 c Example, IFRS 7.IG31A Example	This member stands for a time band of later than six months and not later than one year.
Later than one year [member]	member	Expiry date 2023-01-01 IFRS 7.37 a Example, IAS 1.61 b Disclosure, Expiry date 2023-01-01 IFRS 7.IG28 d Example	This member stands for a time band of later than one year.
Later than one year and not later than five years [member]	member	IFRS 7.B11 d Example, IFRS 7.IG31A Example	This member stands for a time band of later than one year and not later than five years.
Later than one year and not later than three years [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 7.B35 e Example	This member stands for a time band of later than one year and not later than three years.
Later than one year and not later than two years [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than one year and not later than two years.
Later than two years and not later than three years [member]	member	Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than two years and not later than three years.
Later than three years and not later than five years [member]	member	IFRS 7.IG31A Example, IFRS 7.B35 f Example, IFRS 7.B11 Example	This member stands for a time band of later than three years and not later than five years.
Later than three years and not later than four years [member]	member	IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than three years and not later than four years.
Later than four years and not later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than four years and not later than five years.
Later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than five years.
Later than five years and not later than ten years [member]	member	IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 7.B11 Example	This member stands for a time band of later than five years and not later than ten years.
Later than five years and not later than seven years [member]	member	IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than five years and not later than seven years.
Later than seven years and not later than ten years [member]	member	IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than seven years and not later than ten years.
Later than ten years [member]	member	IAS 1.112 c Common practice, IFRS 7.B11 Example, IFRS 7.IG31A Example	This member stands for a time band of later than ten years.
Later than ten years and not later than fifteen years [member]	member	IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than ten years and not later than fifteen years.
Later than fifteen years and not later than twenty years [member]	member	IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than fifteen years and not later than twenty years.
Later than twenty years and not later than twenty-five years [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example	This member stands for a time band of later than twenty years and not later than twenty-five years.
Disclosure of maturity analysis for derivative financial liabilities [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Derivative financial liabilities, undiscounted cash flows	X instant, credit	IFRS 7.39 b Disclosure	The amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities]
Prices specified in forward agreements to purchase financial assets for cash	X instant, credit	IFRS 7.B11D b Example	Prices specified in forward agreements to purchase financial assets for cash.
Net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged	X instant, credit	IFRS 7.B11D c Example	The amount of contractual undiscounted cash flows in relation to net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged. [Refer: Swap contract [member]]
Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged	X instant, credit	IFRS 7.B11D d Example	The amount of contractual undiscounted cash flows in relation to contractual amounts to be exchanged in a derivative financial instrument for which gross cash flows are exchanged. [Refer: Derivatives [member]]
Gross loan commitments	X instant, credit	IFRS 7.B11D e Example	The amount of contractual undiscounted cash flows for gross commitments to receive a loan.
Disclosure of how entity manages liquidity risk [text block]	text block	IFRS 7.39 c Disclosure	The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]]
Disclosure of maturity analysis for financial assets held for managing liquidity risk [text block]	text block	IFRS 7.B11E Disclosure	The disclosure of a maturity analysis for financial assets held for managing liquidity risk. [Refer: Financial assets; Liquidity risk [member]]
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.B11E Disclosure	Schedule disclosing information related to the maturity analysis for financial assets held for managing liquidity risk.
Maturity [axis]	axis	Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 16.97 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 7.42E e Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.23B a Disclosure, IAS 1.61 Disclosure, IAS 19.147 c Example, Effective 2023-01-01 IFRS 17.109A Disclosure, IFRS 17.109A Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated time bands [member]	member [default]	IFRS 7.B11 Example, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 16.97 Disclosure, IFRS 7.B35 Example, IAS 19.147 c Example, IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.109A Disclosure, IAS 1.61 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 17.109 Disclosure	This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.
Not later than one year [member]	member	IAS 1.61 a Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of not later than one year.
Not later than three months [member]	member	Expiry date 2023-01-01 IFRS 7.IG28 a Example, Expiry date 2023-01-01 IFRS 7.37 a Example, IAS 1.112 c Common practice	This member stands for a time band of not later than three months.
Not later than one month [member]	member	IFRS 7.B35 a Example, IFRS 7.IG31A Example, IFRS 7.B11 a Example	This member stands for a time band of not later than one month.
Later than one month and not later than three months [member]	member	IFRS 7.B11 b Example, IFRS 7.IG31A Example, IFRS 7.B35 b Example	This member stands for a time band of later than one month and not later than three months.
Later than three months and not later than one year [member]	member	IFRS 7.B11 c Example	This member stands for a time band of later than three months and not later than one year.
Later than three months and not later than six months [member]	member	Expiry date 2023-01-01 IFRS 7.IG28 b Example, Expiry date 2023-01-01 IFRS 7.37 a Example, IFRS 7.B35 c Example, IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than three months and not later than six months.
Later than six months and not later than one year [member]	member	IFRS 7.B11 Example, Expiry date 2023-01-01 IFRS 7.37 a Example, IFRS 7.B35 d Example, Expiry date 2023-01-01 IFRS 7.IG28 c Example, IFRS 7.IG31A Example	This member stands for a time band of later than six months and not later than one year.
Later than one year [member]	member	Expiry date 2023-01-01 IFRS 7.37 a Example, IAS 1.61 b Disclosure, Expiry date 2023-01-01 IFRS 7.IG28 d Example	This member stands for a time band of later than one year.
Later than one year and not later than five years [member]	member	IFRS 7.B11 d Example, IFRS 7.IG31A Example	This member stands for a time band of later than one year and not later than five years.
Later than one year and not later than three years [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 7.B35 e Example	This member stands for a time band of later than one year and not later than three years.
Later than one year and not later than two years [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than one year and not later than two years.
Later than two years and not later than three years [member]	member	Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than two years and not later than three years.
Later than three years and not later than five years [member]	member	IFRS 7.IG31A Example, IFRS 7.B35 f Example, IFRS 7.B11 Example	This member stands for a time band of later than three years and not later than five years.
Later than three years and not later than four years [member]	member	IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than three years and not later than four years.
Later than four years and not later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than four years and not later than five years.
Later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than five years.
Later than five years and not later than ten years [member]	member	IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 7.B11 Example	This member stands for a time band of later than five years and not later than ten years.
Later than five years and not later than seven years [member]	member	IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than five years and not later than seven years.
Later than seven years and not later than ten years [member]	member	IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than seven years and not later than ten years.
Later than ten years [member]	member	IAS 1.112 c Common practice, IFRS 7.B11 Example, IFRS 7.IG31A Example	This member stands for a time band of later than ten years.
Later than ten years and not later than fifteen years [member]	member	IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than ten years and not later than fifteen years.
Later than fifteen years and not later than twenty years [member]	member	IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than fifteen years and not later than twenty years.
Later than twenty years and not later than twenty-five years [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example	This member stands for a time band of later than twenty years and not later than twenty-five years.
Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Financial assets held for managing liquidity risk	X instant, debit	IFRS 7.B11E Disclosure	The amount of financial assets held for managing liquidity risk (for example, financial assets that are readily saleable or expected to generate cash inflows to meet cash outflows on financial liabilities). [Refer: Liquidity risk [member]; Financial assets; Financial liabilities]
Disclosure of financial instruments by type of interest rate [text block]	text block	IFRS 7.39 Common practice	The disclosure of financial instruments by type of interest rate. [Refer: Financial instruments, class [member]]
Disclosure of financial instruments by type of interest rate [abstract]
Disclosure of financial instruments by type of interest rate [table]	table	IFRS 7.39 Common practice	Schedule disclosing information related to financial instruments, by type of interest rate.
Types of interest rates [axis]	axis	IFRS 7.39 Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Interest rate types [member]	member [default]	IFRS 7.39 Common practice	This member stands for all types of interest rates. It also represents the standard value for the 'Types of interest rates' axis if no other member is used. [Refer: Interest rate risk [member]]
Floating interest rate [member]	member	IFRS 7.39 Common practice	This member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]]
Fixed interest rate [member]	member	IFRS 7.39 Common practice	This member stands for a fixed interest rate. [Refer: Interest rate risk [member]]
Disclosure of financial instruments by type of interest rate [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Financial assets	X instant, debit	IFRS 7.35H Disclosure, IFRS 7.35M Disclosure, IFRS 7.35I Disclosure, IFRS 7.25 Disclosure, IFRS 7.35N Example	The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]
Financial liabilities	X instant, credit	IFRS 7.25 Disclosure	The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]]
Disclosure of detailed information about borrowings [text block]	text block	IFRS 7.7 Common practice	The disclosure of detailed information about borrowings. [Refer: Borrowings]
Disclosure of detailed information about borrowings [abstract]
Disclosure of detailed information about borrowings [table]	table	IFRS 7.7 Common practice	Schedule disclosing information related to details of borrowings.
Borrowings by name [axis]	axis	IFRS 7.7 Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Borrowings by name [member]	member [default]	IFRS 7.7 Common practice	This member stands for all borrowings when disaggregated by name. It also represents the standard value for the 'Borrowings by name' axis if no other member is used. [Refer: Borrowings]
Types of interest rates [axis]	axis	IFRS 7.39 Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Interest rate types [member]	member [default]	IFRS 7.39 Common practice	This member stands for all types of interest rates. It also represents the standard value for the 'Types of interest rates' axis if no other member is used. [Refer: Interest rate risk [member]]
Floating interest rate [member]	member	IFRS 7.39 Common practice	This member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]]
Fixed interest rate [member]	member	IFRS 7.39 Common practice	This member stands for a fixed interest rate. [Refer: Interest rate risk [member]]
Range [axis]	axis	IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.B6 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Ranges [member]	member [default]	IFRS 14.33 b Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 13.IE63 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is used.
Bottom of range [member]	member	IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	This member stands for the bottom of a range.
Weighted average [member]	member	IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative effect of each quantity on the average.
Top of range [member]	member	IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure	This member stands for top of a range.
Disclosure of detailed information about borrowings [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Borrowings	X instant, credit	IAS 1.55 Common practice	The amount of outstanding funds that the entity is obligated to repay.
Notional amount	X instant	IAS 1.112 c Common practice	The nominal or face amount of a financial instrument, used to calculate payments made on that instrument.
Borrowings, interest rate	X.XX instant	IFRS 7.7 Common practice	The interest rate on borrowings. [Refer: Borrowings]
Borrowings, interest rate basis	text	IFRS 7.7 Common practice	The basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]
Borrowings, adjustment to interest rate basis	X.XX instant	IFRS 7.7 Common practice	The adjustment to the basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]
Borrowings, maturity	text	IFRS 7.7 Common practice	The maturity of borrowings. [Refer: Borrowings]
Borrowings, original currency	text	IFRS 7.7 Common practice	The currency in which the borrowings are denominated. [Refer: Borrowings]
Description of methods and assumptions used in preparing sensitivity analysis	text	IFRS 7.40 b Disclosure	The description of methods and assumptions used when preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]]
Description of changes in methods and assumptions used in preparing sensitivity analysis	text	IFRS 7.40 c Disclosure	The description of changes in the methods and assumptions used in preparing a sensitivity analysis for the types of market risk to which the entity is exposed. [Refer: Market risk [member]]
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis	text	IFRS 7.40 c Disclosure	The description of reasons for changes in the methods and assumptions used in preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]]
Description of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variables	text	IFRS 7.41 a Disclosure	The description of method, parameters and assumptions used in preparing a sensitivity analysis, such as value-at-risk, that reflects interdependencies between risk variables (for example, interest rates and exchange rates) and is used to manage financial risks.
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 b Disclosure	The description of the objective of the method used, and of limitations that may result in, information not fully reflecting the fair value of the assets and liabilities involved for a sensitivity analysis that reflects interdependencies between risk variables.
Value at risk	X instant	IFRS 7.41 Common practice	The measure of a potential loss exposure as a result of future market movements, based on a specified confidence interval and measurement horizon.
Description of fact and reason why sensitivity analyses are unrepresentative	text	IFRS 7.42 Disclosure	The description of the fact and reason why sensitivity analyses are unrepresentative of risks inherent in financial instruments (for example, because the year-end exposure does not reflect the exposure during the year). [Refer: Financial instruments, class [member]]
Disclosure of transfers of financial assets [text block]	text block	IFRS 7 - Transfers of financial assets Disclosure	The disclosure of transfers of financial assets. [Refer: Financial assets]
Disclosure of transferred financial assets that are not derecognised in their entirety [text block]	text block	IFRS 7.42D Disclosure	The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]]
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 7.42D Disclosure	Schedule disclosing information related to transferred financial assets that are not derecognised in their entirety.
Transferred financial assets that are not derecognised in their entirety [axis]	axis	IFRS 7.42D Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Transferred financial assets that are not derecognised in their entirety [member]	member [default]	IFRS 7.42D Disclosure	This member stands for transferred financial assets that are not derecognised in their entirety. It also represents the standard value for the 'Transferred financial assets that are not derecognised in their entirety' axis if no other member is used. [Refer: Financial assets]
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of nature of transferred financial assets that are not derecognised in their entirety	text	IFRS 7.42D a Disclosure	The description of the nature of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets]
Description of nature of risks and rewards of ownership to which entity is exposed	text	IFRS 7.42D b Disclosure	The description of the nature of the risks and rewards of ownership of transferred financial assets that are not derecognised in their entirety to which the entity is exposed. [Refer: Financial assets]
Description of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities	text	IFRS 7.42D c Disclosure	The description of the nature of the relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities, including restrictions arising from the transfer on the reporting entity's use of the transferred assets. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets]
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 d Disclosure	The fair value of transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]
Fair value of associated financial liabilities	(X) instant, credit	IFRS 7.42D d Disclosure	The fair value of financial liabilities associated with transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]
Net fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety	X instant, debit	IFRS 7.42D d Disclosure	The difference between the fair value of transferred financial assets that have not been derecognised in their entirety and their associated liabilities. [Refer: Financial assets]
Assets that entity continues to recognise	X instant, debit	IFRS 7.42D e Disclosure	The amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]
Associated liabilities that entity continues to recognise	X instant, credit	IFRS 7.42D e Disclosure	The amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]
Original assets before transfer	X instant, debit	IFRS 7.42D f Disclosure	The amount of the original assets before transfer for transferred assets that the entity continues to recognise to the extent of its continuing involvement.
Assets that entity continues to recognise to extent of continuing involvement	X instant, debit	IFRS 7.42D f Disclosure	The amount of transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets]
Associated liabilities that entity continues to recognise to extent of continuing involvement	X instant, credit	IFRS 7.42D f Disclosure	The amount of liabilities associated with transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets]
Disclosure of continuing involvement in derecognised financial assets [text block]	text block	IFRS 7.42E Disclosure, IFRS 7.42G Disclosure	The disclosure of continuing involvement in derecognised financial assets. [Refer: Financial assets]
Disclosure of continuing involvement in derecognised financial assets [abstract]
Disclosure of continuing involvement in derecognised financial assets [table]	table	IFRS 7.42E Disclosure, IFRS 7.42G Disclosure	Schedule disclosing information related to continuing involvement in derecognised financial assets.
Continuing involvement in derecognised financial assets by type of instrument [axis]	axis	IFRS 7.B33 Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Types of instrument [member]	member [default]	IFRS 7.B33 Example	This member stands for all types of financial instruments. It also represents the standard value for the 'Continuing involvement in derecognised financial assets by type of instrument' axis if no other member is used.
Written put options [member]	member	IFRS 7.B33 Example, IFRS 7.IG40B Example	This member stands for derivative financial contracts sold that oblige the entity to purchase an underlying asset at a specified strike price if the other party exercises the option. [Refer: Derivatives [member]]
Purchased call options [member]	member	IFRS 7.IG40B Example, IFRS 7.B33 Example	This member stands for derivative financial contracts purchased that give the entity the right, but not the obligation, to purchase an underlying asset at a specified strike price. [Refer: Derivatives [member]]
Guarantees [member]	member	IFRS 7.B33 Example	This member stands for formal promises, often in writing, in which one party assumes responsibility for another's debts or responsibilities, or in which the party provides assurance that certain conditions will be fulfilled.
Continuing involvement in derecognised financial assets by type of transfer [axis]	axis	IFRS 7.B33 Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Types of transfer [member]	member [default]	IFRS 7.B33 Example	This member stands for all types of transfers of financial instruments. It also represents the standard value for the 'Continuing involvement in derecognised financial assets by type of transfer' axis if no other member is used.
Securities lending [member]	member	IFRS 7.IG40B Example, IFRS 7.B33 Example	This member stands for the lending of securities in which the lender transfers securities in exchange for collateral provided by the borrower.
Factoring of receivables [member]	member	IFRS 7.B33 Example	This member stands for transactions in which an entity transfers its receivables to another party (the factor).
Securitisations [member]	member	IFRS 7.B33 Example	This member stands for securitisations, whereby individual assets are pooled together and sold to an entity that issues debt instruments backed by the pool of assets.
Disclosure of continuing involvement in derecognised financial assets [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Recognised assets representing continuing involvement in derecognised financial assets	X instant, debit	IFRS 7.42E a Disclosure	The amount of assets recognised in the statement of financial position representing the entity's continuing involvement in derecognised financial assets.
Recognised liabilities representing continuing involvement in derecognised financial assets	X instant, credit	IFRS 7.42E a Disclosure	The amount of liabilities recognised in the statement of financial position representing the entity's continuing involvement in derecognised financial assets.
Description of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assets	text	IFRS 7.42E a Disclosure	The description of the line items in the statement of financial position in which the carrying amounts of assets and liabilities that represent the entity's continuing involvement in derecognised financial assets are recognised. [Refer: Financial assets]
Fair value of assets representing continuing involvement in derecognised financial assets	X instant, debit	IFRS 7.42E b Disclosure	The fair value of assets representing the entity's continuing involvement in derecognised financial assets. [Refer: Financial assets]
Fair value of liabilities representing continuing involvement in derecognised financial assets	X instant, credit	IFRS 7.42E b Disclosure	The fair value of liabilities representing the entity's continuing involvement in derecognised financial assets. [Refer: Financial assets]
Maximum exposure to loss from continuing involvement	X instant	IFRS 7.42E c Disclosure	The amount that best represents the entity's maximum exposure to loss from its continuing involvement in derecognised financial assets.
Information about how maximum exposure to loss from continuing involvement is determined	text	IFRS 7.42E c Disclosure	Information about how the amount of the entity's maximum exposure to loss from its continuing involvement in derecognised financial assets is determined. [Refer: Maximum exposure to loss from continuing involvement; Financial assets]
Undiscounted cash outflow required to repurchase derecognised financial assets	X instant, credit	IFRS 7.42E d Disclosure	The undiscounted cash outflows that would, or may be, required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets]
Other amounts payable to transferee in respect of transferred assets	X instant, credit	IFRS 7.42E d Disclosure	The amounts payable to the transferee in respect of transferred financial assets other than the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets]
Qualitative information about continuing involvement in derecognised financial assets	text	IFRS 7.42E f Disclosure	Qualitative information about the entity's continuing involvement in derecognised financial assets that explains and supports required quantitative disclosures. [Refer: Financial assets]
Gain (loss) of derecognised financial assets at date of transfer	X duration, credit	IFRS 7.42G a Disclosure	The gain (loss) recognised on derecognised financial assets as of the date of the transfer of the assets. [Refer: Financial assets]
Income from continuing involvement in derecognised financial assets	X duration, credit	IFRS 7.42G b Disclosure	The amount of income recognised from the entity's continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]]
Income from continuing involvement in derecognised financial assets cumulatively recognised	X instant, credit	IFRS 7.42G b Disclosure	The cumulative amount of income recognised from the entity's continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Income from continuing involvement in derecognised financial assets; Derivatives [member]]
Expense from continuing involvement in derecognised financial assets	X duration, debit	IFRS 7.42G b Disclosure	The amount of expense recognised from the entity's continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]]
Expense from continuing involvement in derecognised financial assets cumulatively recognised	X instant, debit	IFRS 7.42G b Disclosure	The amount of cumulative expense recognised from the entity's continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Expense from continuing involvement in derecognised financial assets; Derivatives [member]]
Explanation when greatest transfer activity took place	text	IFRS 7.42G c (i) Disclosure	The explanation of when the greatest transfer activity took place within a reporting period (for example, over the last five days before the end of the reporting period) throughout which the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed (for example, if a substantial proportion of the total amount of transfer activity takes place in the closing days of a reporting period).
Gain (loss) from transfer activity during period representing greatest transfer activity	X duration, credit	IFRS 7.42G c (ii) Disclosure	The gain (loss) recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets]
Proceeds from transfer activity during period representing greatest transfer activity	X duration, debit	IFRS 7.42G c (iii) Disclosure	The amount of proceeds recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets]
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 e Disclosure	The disclosure of a maturity analysis of the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets or other amounts payable to the transferee in respect of transferred assets, showing the remaining contractual maturities of the entity's continuing involvement. [Refer: Undiscounted cash outflow required to repurchase derecognised financial assets; Other amounts payable to transferee in respect of transferred assets]
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 e Disclosure	Schedule disclosing information related to the maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to the transferee in respect of the transferred assets.
Maturity [axis]	axis	Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 16.97 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 7.42E e Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.23B a Disclosure, IAS 1.61 Disclosure, IAS 19.147 c Example, Effective 2023-01-01 IFRS 17.109A Disclosure, IFRS 17.109A Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated time bands [member]	member [default]	IFRS 7.B11 Example, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 16.97 Disclosure, IFRS 7.B35 Example, IAS 19.147 c Example, IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.109A Disclosure, IAS 1.61 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 17.109 Disclosure	This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.
Not later than one year [member]	member	IAS 1.61 a Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of not later than one year.
Not later than three months [member]	member	Expiry date 2023-01-01 IFRS 7.IG28 a Example, Expiry date 2023-01-01 IFRS 7.37 a Example, IAS 1.112 c Common practice	This member stands for a time band of not later than three months.
Not later than one month [member]	member	IFRS 7.B35 a Example, IFRS 7.IG31A Example, IFRS 7.B11 a Example	This member stands for a time band of not later than one month.
Later than one month and not later than three months [member]	member	IFRS 7.B11 b Example, IFRS 7.IG31A Example, IFRS 7.B35 b Example	This member stands for a time band of later than one month and not later than three months.
Later than three months and not later than one year [member]	member	IFRS 7.B11 c Example	This member stands for a time band of later than three months and not later than one year.
Later than three months and not later than six months [member]	member	Expiry date 2023-01-01 IFRS 7.IG28 b Example, Expiry date 2023-01-01 IFRS 7.37 a Example, IFRS 7.B35 c Example, IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than three months and not later than six months.
Later than six months and not later than one year [member]	member	IFRS 7.B11 Example, Expiry date 2023-01-01 IFRS 7.37 a Example, IFRS 7.B35 d Example, Expiry date 2023-01-01 IFRS 7.IG28 c Example, IFRS 7.IG31A Example	This member stands for a time band of later than six months and not later than one year.
Later than one year [member]	member	Expiry date 2023-01-01 IFRS 7.37 a Example, IAS 1.61 b Disclosure, Expiry date 2023-01-01 IFRS 7.IG28 d Example	This member stands for a time band of later than one year.
Later than one year and not later than five years [member]	member	IFRS 7.B11 d Example, IFRS 7.IG31A Example	This member stands for a time band of later than one year and not later than five years.
Later than one year and not later than three years [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 7.B35 e Example	This member stands for a time band of later than one year and not later than three years.
Later than one year and not later than two years [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than one year and not later than two years.
Later than two years and not later than three years [member]	member	Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than two years and not later than three years.
Later than three years and not later than five years [member]	member	IFRS 7.IG31A Example, IFRS 7.B35 f Example, IFRS 7.B11 Example	This member stands for a time band of later than three years and not later than five years.
Later than three years and not later than four years [member]	member	IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than three years and not later than four years.
Later than four years and not later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than four years and not later than five years.
Later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than five years.
Later than five years and not later than ten years [member]	member	IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 7.B11 Example	This member stands for a time band of later than five years and not later than ten years.
Later than five years and not later than seven years [member]	member	IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than five years and not later than seven years.
Later than seven years and not later than ten years [member]	member	IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than seven years and not later than ten years.
Later than ten years [member]	member	IAS 1.112 c Common practice, IFRS 7.B11 Example, IFRS 7.IG31A Example	This member stands for a time band of later than ten years.
Later than ten years and not later than fifteen years [member]	member	IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than ten years and not later than fifteen years.
Later than fifteen years and not later than twenty years [member]	member	IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than fifteen years and not later than twenty years.
Later than twenty years and not later than twenty-five years [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example	This member stands for a time band of later than twenty years and not later than twenty-five years.
Continuing involvement in derecognised financial assets by type of instrument [axis]	axis	IFRS 7.B33 Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Types of instrument [member]	member [default]	IFRS 7.B33 Example	This member stands for all types of financial instruments. It also represents the standard value for the 'Continuing involvement in derecognised financial assets by type of instrument' axis if no other member is used.
Written put options [member]	member	IFRS 7.B33 Example, IFRS 7.IG40B Example	This member stands for derivative financial contracts sold that oblige the entity to purchase an underlying asset at a specified strike price if the other party exercises the option. [Refer: Derivatives [member]]
Purchased call options [member]	member	IFRS 7.IG40B Example, IFRS 7.B33 Example	This member stands for derivative financial contracts purchased that give the entity the right, but not the obligation, to purchase an underlying asset at a specified strike price. [Refer: Derivatives [member]]
Guarantees [member]	member	IFRS 7.B33 Example	This member stands for formal promises, often in writing, in which one party assumes responsibility for another's debts or responsibilities, or in which the party provides assurance that certain conditions will be fulfilled.
Continuing involvement in derecognised financial assets by type of transfer [axis]	axis	IFRS 7.B33 Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Types of transfer [member]	member [default]	IFRS 7.B33 Example	This member stands for all types of transfers of financial instruments. It also represents the standard value for the 'Continuing involvement in derecognised financial assets by type of transfer' axis if no other member is used.
Securities lending [member]	member	IFRS 7.IG40B Example, IFRS 7.B33 Example	This member stands for the lending of securities in which the lender transfers securities in exchange for collateral provided by the borrower.
Factoring of receivables [member]	member	IFRS 7.B33 Example	This member stands for transactions in which an entity transfers its receivables to another party (the factor).
Securitisations [member]	member	IFRS 7.B33 Example	This member stands for securitisations, whereby individual assets are pooled together and sold to an entity that issues debt instruments backed by the pool of assets.
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		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Undiscounted cash outflow required to repurchase derecognised financial assets	X instant, credit	IFRS 7.42E d Disclosure	The undiscounted cash outflows that would, or may be, required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets]
Other amounts payable to transferee in respect of transferred assets	X instant, credit	IFRS 7.42E d Disclosure	The amounts payable to the transferee in respect of transferred financial assets other than the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets]
Disclosure of financial assets at date of initial application of IFRS 9 [text block]	text block	IFRS 7.42I Disclosure	The disclosure of financial assets at the date of initial application of IFRS 9.
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 7.42I Disclosure	Schedule disclosing information related to financial assets at the date of initial application of IFRS 9.
Classes of financial assets [axis]	axis	Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 7.42I Disclosure, Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial assets, class [member]	member [default]	Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 7.6 Disclosure, Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial assets' axis if no other member is used. [Refer: Financial assets]
Financial assets at amortised cost, class [member]	member	IFRS 7.B2 a Disclosure	This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
Mortgages [member]	member	IFRS 7.IG20B Example, IFRS 7.IG40B Example, IFRS 7.6 Example	This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset acts as collateral to secure the loan.
Loans to consumers [member]	member	IFRS 7.6 Example, IFRS 7.IG40B Example, IFRS 7.IG20C Example	This member stands for loans that are made to individuals for personal use.
Loans to corporate entities [member]	member	IAS 1.112 c Common practice, IFRS 7.IG20C Example, IFRS 7.6 Example	This member stands for loans made to corporate entities.
Loans to government [member]	member	IAS 1.112 c Common practice	This member stands for loans made to government.
Trade receivables [member]	member	IAS 1.112 c Common practice, IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure, IFRS 7.35N Example	This member stands for trade receivables. [Refer: Trade receivables]
Financial assets at fair value, class [member]	member	IFRS 7.B2 a Disclosure	This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
Trading securities [member]	member	IFRS 7.IG40B Example, IFRS 7.6 Example	This member stands for financial instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. [Refer: Financial instruments, class [member]]
Derivatives [member]	member	IFRS 13.IE60 Example, IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.94 Example	This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]
Option contract [member]	member	IAS 1.112 c Common practice	This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
Futures contract [member]	member	IAS 1.112 c Common practice	This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.
Swap contract [member]	member	IAS 1.112 c Common practice	This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties of the contract over a specified period. [Refer: Derivatives [member]]
Currency swap contract [member]	member	IAS 1.112 c Common practice	This member stands for a currency swap contract. [Refer: Swap contract [member]]
Interest rate swap contract [member]	member	IAS 1.112 c Common practice	This member stands for an interest rate swap contract. [Refer: Swap contract [member]]
Forward contract [member]	member	IAS 1.112 c Common practice	This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.
Equity investments [member]	member	IFRS 7.6 Example, IFRS 7.IG40B Example	This member stands for investments in equity instruments.
Financial assets outside scope of IFRS 7, class [member]	member	IFRS 7.B2 b Disclosure	This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
Disclosure of financial assets at date of initial application of IFRS 9 [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Financial assets, measurement category immediately before initial application of IFRS 9	text	IFRS 7.42I a Disclosure	The measurement category of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets]
Financial assets, carrying amount immediately before initial application of IFRS 9	X instant, debit	IFRS 7.42I a Disclosure	The carrying amount of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets]
Financial assets, measurement category immediately after initial application of IFRS 9	text	IFRS 7.42I b Disclosure	The measurement category of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]
Financial assets, carrying amount immediately after initial application of IFRS 9	X instant, debit	IFRS 7.42I b Disclosure	The carrying amount of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]
Financial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9	X instant, debit	IFRS 7.42I c Disclosure	The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]
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	IFRS 7.42I c Disclosure	The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]
Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9	X instant, debit	IFRS 7.42I c Disclosure	The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]
Disclosure of financial liabilities at date of initial application of IFRS 9 [text block]	text block	IFRS 7.42I Disclosure	The disclosure of financial liabilities at the date of initial application of IFRS 9.
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 7.42I Disclosure	Schedule disclosing information related to financial liabilities at the date of initial application of IFRS 9.
Classes of financial liabilities [axis]	axis	IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.42 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial liabilities, class [member]	member [default]	Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure	This member stands for aggregated classes financial liabilities. It also represents the standard value for the 'Classes of financial liabilities' axis if no other member is used. [Refer: Financial liabilities]
Financial liabilities at amortised cost, class [member]	member	IFRS 7.B2 a Disclosure	This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised cost]
Financial liabilities at fair value, class [member]	member	IFRS 7.B2 a Disclosure	This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value [member]]
Financial liabilities outside scope of IFRS 7, class [member]	member	IFRS 7.B2 b Disclosure	This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]
Disclosure of financial liabilities at date of initial application of IFRS 9 [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Financial liabilities, measurement category immediately before initial application of IFRS 9	text	IFRS 7.42I a Disclosure	The measurement category of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial liabilities]
Financial liabilities, carrying amount immediately before initial application of IFRS 9	X instant, credit	IFRS 7.42I a Disclosure	The carrying amount of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial liabilities]
Financial liabilities, measurement category immediately after initial application of IFRS 9	text	IFRS 7.42I b Disclosure	The measurement category of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]
Financial liabilities, carrying amount immediately after initial application of IFRS 9	X instant, credit	IFRS 7.42I b Disclosure	The carrying amount of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]
Financial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9	X instant, credit	IFRS 7.42I c Disclosure	The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss]
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	IFRS 7.42I c Disclosure	The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to the requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss]
Financial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9	X instant, credit	IFRS 7.42I c Disclosure	The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss]
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 a Disclosure	Information on how the entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as a result of applying IFRS 9.
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 b Disclosure	The description of the reasons for any designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at the date of initial application of IFRS 9.
Increase (decrease) in financial assets on basis of measurement category, initial application of IFRS 9	X instant, debit	IFRS 7.42L a Disclosure	The increase (decrease) in financial assets on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial assets]
Increase (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9	X instant, debit	IFRS 7.42L b Disclosure	The increase (decrease) in financial assets arising from a change in measurement attribute on the entity's transition to IFRS 9. [Refer: Financial assets]
Increase (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9	X instant, credit	IFRS 7.42L a Disclosure	The increase (decrease) in financial liabilities on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial liabilities]
Increase (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9	X instant, credit	IFRS 7.42L b Disclosure	The increase (decrease) in financial liabilities arising from a change in the measurement attribute on the entity's transition to IFRS 9. [Refer: Financial liabilities]
Fair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9	X instant, debit	IFRS 7.42M a Disclosure	The fair value of financial assets that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets]
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	IFRS 7.42M b Disclosure	The fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets]
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	IFRS 7.42M a Disclosure	The fair value of financial assets that have been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets]
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	IFRS 7.42M b Disclosure	The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets]
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 instant	IFRS 7.42N a Disclosure	The effective interest rate determined on the date that the entity reclassifies its financial assets out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets]
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	IFRS 7.42N b Disclosure	The amount of interest revenue (expense) recognised for financial assets that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets]
Fair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9	X instant, credit	IFRS 7.42M a Disclosure	The fair value of financial liabilities that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities]
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	IFRS 7.42M b Disclosure	The fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities]
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 instant	IFRS 7.42N a Disclosure	The effective interest rate determined on the date that the entity reclassifies its financial liabilities out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities]
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	IFRS 7.42N b Disclosure	The amount of interest revenue (expense) recognised for financial liabilities that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities]
Explanation of initial application of impairment requirements for financial instruments [text block]	text block	IFRS 7.42P Disclosure	The explanation of the initial application of the impairment requirements for financial instruments.
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	IFRS 7.42R Disclosure	The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the requirements related to the modification of the time value of money element. [Refer: Financial assets]
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	IFRS 7.42S Disclosure	The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the exception for prepayment features. [Refer: Financial assets]
Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]	text block	IFRS 9.7.2.34 Disclosure	The disclosure of designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation.
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	IFRS 9.7.2.34 Disclosure	Schedule disclosing information related to designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation.
Classes of financial assets [axis]	axis	Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 7.42I Disclosure, Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial assets, class [member]	member [default]	Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 7.6 Disclosure, Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial assets' axis if no other member is used. [Refer: Financial assets]
Financial assets at amortised cost, class [member]	member	IFRS 7.B2 a Disclosure	This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
Mortgages [member]	member	IFRS 7.IG20B Example, IFRS 7.IG40B Example, IFRS 7.6 Example	This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset acts as collateral to secure the loan.
Loans to consumers [member]	member	IFRS 7.6 Example, IFRS 7.IG40B Example, IFRS 7.IG20C Example	This member stands for loans that are made to individuals for personal use.
Loans to corporate entities [member]	member	IAS 1.112 c Common practice, IFRS 7.IG20C Example, IFRS 7.6 Example	This member stands for loans made to corporate entities.
Loans to government [member]	member	IAS 1.112 c Common practice	This member stands for loans made to government.
Trade receivables [member]	member	IAS 1.112 c Common practice, IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure, IFRS 7.35N Example	This member stands for trade receivables. [Refer: Trade receivables]
Financial assets at fair value, class [member]	member	IFRS 7.B2 a Disclosure	This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
Trading securities [member]	member	IFRS 7.IG40B Example, IFRS 7.6 Example	This member stands for financial instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. [Refer: Financial instruments, class [member]]
Derivatives [member]	member	IFRS 13.IE60 Example, IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.94 Example	This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]
Option contract [member]	member	IAS 1.112 c Common practice	This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
Futures contract [member]	member	IAS 1.112 c Common practice	This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.
Swap contract [member]	member	IAS 1.112 c Common practice	This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties of the contract over a specified period. [Refer: Derivatives [member]]
Currency swap contract [member]	member	IAS 1.112 c Common practice	This member stands for a currency swap contract. [Refer: Swap contract [member]]
Interest rate swap contract [member]	member	IAS 1.112 c Common practice	This member stands for an interest rate swap contract. [Refer: Swap contract [member]]
Forward contract [member]	member	IAS 1.112 c Common practice	This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.
Equity investments [member]	member	IFRS 7.6 Example, IFRS 7.IG40B Example	This member stands for investments in equity instruments.
Financial assets outside scope of IFRS 7, class [member]	member	IFRS 7.B2 b Disclosure	This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments	text	IFRS 9.7.2.34 a Disclosure	The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments	X instant, debit	IFRS 9.7.2.34 a Disclosure	The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments	text	IFRS 9.7.2.34 b Disclosure	The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments	X instant, debit	IFRS 9.7.2.34 b Disclosure	The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.
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	IFRS 9.7.2.34 c Disclosure	The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss]
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	IFRS 9.7.2.34 d Disclosure	The description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss]
Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]	text block	IFRS 9.7.2.34 Disclosure	The disclosure of designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation.
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	IFRS 9.7.2.34 Disclosure	Schedule disclosing information related to designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation.
Classes of financial liabilities [axis]	axis	IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.42 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial liabilities, class [member]	member [default]	Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure	This member stands for aggregated classes financial liabilities. It also represents the standard value for the 'Classes of financial liabilities' axis if no other member is used. [Refer: Financial liabilities]
Financial liabilities at amortised cost, class [member]	member	IFRS 7.B2 a Disclosure	This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised cost]
Financial liabilities at fair value, class [member]	member	IFRS 7.B2 a Disclosure	This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value [member]]
Financial liabilities outside scope of IFRS 7, class [member]	member	IFRS 7.B2 b Disclosure	This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]
Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments	text	IFRS 9.7.2.34 a Disclosure	The measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments	X instant, credit	IFRS 9.7.2.34 a Disclosure	The carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments	text	IFRS 9.7.2.34 b Disclosure	The measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments	X instant, credit	IFRS 9.7.2.34 b Disclosure	The carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.
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	IFRS 9.7.2.34 c Disclosure	The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss]
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	IFRS 9.7.2.34 d Disclosure	The description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss]
Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [text block]	text block	Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.42 Disclosure	The disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17.
Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [abstract]
Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [table]	table	Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.42 Disclosure	Schedule disclosing information related to financial assets affected by amendments to IFRS 9 made by IFRS 17.
Classes of financial assets [axis]	axis	Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 7.42I Disclosure, Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial assets, class [member]	member [default]	Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 7.6 Disclosure, Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial assets' axis if no other member is used. [Refer: Financial assets]
Financial assets at amortised cost, class [member]	member	IFRS 7.B2 a Disclosure	This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
Mortgages [member]	member	IFRS 7.IG20B Example, IFRS 7.IG40B Example, IFRS 7.6 Example	This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset acts as collateral to secure the loan.
Loans to consumers [member]	member	IFRS 7.6 Example, IFRS 7.IG40B Example, IFRS 7.IG20C Example	This member stands for loans that are made to individuals for personal use.
Loans to corporate entities [member]	member	IAS 1.112 c Common practice, IFRS 7.IG20C Example, IFRS 7.6 Example	This member stands for loans made to corporate entities.
Loans to government [member]	member	IAS 1.112 c Common practice	This member stands for loans made to government.
Trade receivables [member]	member	IAS 1.112 c Common practice, IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure, IFRS 7.35N Example	This member stands for trade receivables. [Refer: Trade receivables]
Financial assets at fair value, class [member]	member	IFRS 7.B2 a Disclosure	This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
Trading securities [member]	member	IFRS 7.IG40B Example, IFRS 7.6 Example	This member stands for financial instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. [Refer: Financial instruments, class [member]]
Derivatives [member]	member	IFRS 13.IE60 Example, IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.94 Example	This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]
Option contract [member]	member	IAS 1.112 c Common practice	This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
Futures contract [member]	member	IAS 1.112 c Common practice	This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.
Swap contract [member]	member	IAS 1.112 c Common practice	This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties of the contract over a specified period. [Refer: Derivatives [member]]
Currency swap contract [member]	member	IAS 1.112 c Common practice	This member stands for a currency swap contract. [Refer: Swap contract [member]]
Interest rate swap contract [member]	member	IAS 1.112 c Common practice	This member stands for an interest rate swap contract. [Refer: Swap contract [member]]
Forward contract [member]	member	IAS 1.112 c Common practice	This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.
Equity investments [member]	member	IFRS 7.6 Example, IFRS 7.IG40B Example	This member stands for investments in equity instruments.
Financial assets outside scope of IFRS 7, class [member]	member	IFRS 7.B2 b Disclosure	This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Financial assets affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendments	text	Effective 2023-01-01 IFRS 9.7.2.42 a Disclosure, IFRS 9.7.2.42 a Disclosure	The classification of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.
Financial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendments	text	Effective 2023-01-01 IFRS 9.7.2.42 a Disclosure, IFRS 9.7.2.42 a Disclosure	The measurement category of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.
Financial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendments	X instant, debit	Effective 2023-01-01 IFRS 9.7.2.42 a Disclosure, IFRS 9.7.2.42 a Disclosure	The carrying amount of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.
Financial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendments	text	Effective 2023-01-01 IFRS 9.7.2.42 b Disclosure, IFRS 9.7.2.42 b Disclosure	The measurement category of financial assets affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments.
Financial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendments	X instant, debit	Effective 2023-01-01 IFRS 9.7.2.42 b Disclosure, IFRS 9.7.2.42 b Disclosure	The carrying amount of financial assets affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments.
Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [text block]	text block	Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.42 Disclosure	The disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17.
Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [abstract]
Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [table]	table	Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.42 Disclosure	Schedule disclosing information related to financial liabilities affected by amendments to IFRS 9 made by IFRS 17.
Classes of financial liabilities [axis]	axis	IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.42 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial liabilities, class [member]	member [default]	Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure	This member stands for aggregated classes financial liabilities. It also represents the standard value for the 'Classes of financial liabilities' axis if no other member is used. [Refer: Financial liabilities]
Financial liabilities at amortised cost, class [member]	member	IFRS 7.B2 a Disclosure	This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised cost]
Financial liabilities at fair value, class [member]	member	IFRS 7.B2 a Disclosure	This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value [member]]
Financial liabilities outside scope of IFRS 7, class [member]	member	IFRS 7.B2 b Disclosure	This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]
Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendments	text	Effective 2023-01-01 IFRS 9.7.2.42 a Disclosure, IFRS 9.7.2.42 a Disclosure	The classification of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.
Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendments	text	Effective 2023-01-01 IFRS 9.7.2.42 a Disclosure, IFRS 9.7.2.42 a Disclosure	The measurement category of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.
Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendments	X instant, credit	Effective 2023-01-01 IFRS 9.7.2.42 a Disclosure, IFRS 9.7.2.42 a Disclosure	The carrying amount of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.
Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendments	text	Effective 2023-01-01 IFRS 9.7.2.42 b Disclosure, IFRS 9.7.2.42 b Disclosure	The measurement category of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments.
Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendments	X instant, credit	Effective 2023-01-01 IFRS 9.7.2.42 b Disclosure, IFRS 9.7.2.42 b Disclosure	The carrying amount of financial liabilities affected by amendments to IFRS 9 made by IFRS 17, after applying the amendments.
Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designated	X instant, credit	Effective 2023-01-01 IFRS 9.7.2.42 c Disclosure, IFRS 9.7.2.42 c Disclosure	The carrying amount of any financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 made by IFRS 17. [Refer: Financial liabilities at fair value through profit or loss]
Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 made by IFRS 17	text	Effective 2023-01-01 IFRS 9.7.2.42 d Disclosure, IFRS 9.7.2.42 d Disclosure	The description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 made by IFRS 17. [Refer: Financial liabilities at fair value through profit or loss; Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designated]
[823000] Notes - Fair value measurement
Disclosure of fair value measurement [text block]	text block	IFRS 13 - Disclosure Disclosure	The entire disclosure for fair value measurement.
Disclosure of fair value measurement of assets [text block]	text block	IFRS 13.93 Disclosure	The disclosure of the fair value measurement of assets.
Disclosure of fair value measurement of assets [abstract]
Disclosure of fair value measurement of assets [table]	table	IFRS 13.93 Disclosure	Schedule disclosing information related to the fair value measurement of assets.
Measurement [axis]	axis	IAS 40.32A Disclosure, IFRS 13.93 a Disclosure, IAS 41.50 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated measurement [member]	member [default]	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other member is used.
At fair value [member]	member	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Recurring fair value measurement [member]	member	IFRS 13.93 a Disclosure	This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position at the end of each reporting period. [Refer: IFRSs [member]]
Non-recurring fair value measurement [member]	member	IFRS 13.93 a Disclosure	This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position in particular circumstances. [Refer: IFRSs [member]]
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]	member	IFRS 13.97 Disclosure	This member stands for items not measured at fair value in the statement of financial position but for which fair value is disclosed. [Refer: At fair value [member]]
Classes of assets [axis]	axis	IAS 36.130 d (ii) Disclosure, IFRS 16.53 Disclosure, IFRS 13.93 Disclosure, IAS 36.126 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Assets [member]	member [default]	IFRS 13.93 Disclosure, IAS 36.126 Disclosure, IFRS 16.53 Disclosure	This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of assets' axis if no other member is used.
Trading equity securities [member]	member	IFRS 13.IE60 Example, IFRS 13.94 Example	This member stands for equity instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking.
Other equity securities [member]	member	IFRS 13.94 Example, IFRS 13.IE60 Example	This member stands for equity instruments that the entity does not separately disclose in the same statement or note.
Debt securities [member]	member	IFRS 13.IE60 Example, IFRS 13.94 Example	This member stands for instruments held by the entity that represent indebtedness.
Hedge fund investments [member]	member	IFRS 13.94 Example, IFRS 13.IE60 Example	This member stands for investments in hedge funds.
Derivatives [member]	member	IFRS 13.IE60 Example, IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.94 Example	This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]
Investment property [member]	member	IFRS 13.94 Example, IAS 1.112 c Common practice, IFRS 13.IE60 Example	This member stands for investment property. It also represents the standard value for the 'Types of investment property' axis if no other member is used. [Refer: Investment property]
Non-current assets held for sale [member]	member	IFRS 5.38 Common practice, IFRS 13.94 Example, IFRS 13.IE60 Example	This member stands for non-current assets that are available for immediate sale in their present condition, subject only to terms that are usual and customary for sales of such assets, and for which sale is highly probable. [Refer: Non-current assets]
Levels of fair value hierarchy [axis]	axis	IAS 19.142 Disclosure, IFRS 13.93 b Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
All levels of fair value hierarchy [member]	member [default]	IFRS 13.93 b Disclosure, IAS 19.142 Disclosure	This member stands for all levels of the fair value hierarchy. It also represents the standard value for the 'Levels of fair value hierarchy' axis if no other member is used.
Level 1 of fair value hierarchy [member]	member	IFRS 13.93 b Disclosure, IAS 19.142 Disclosure	This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date.
Level 2 of fair value hierarchy [member]	member	IFRS 13.93 b Disclosure	This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
Level 3 of fair value hierarchy [member]	member	IFRS 13.93 b Disclosure	This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are unobservable inputs for the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed using the best information available about the assumptions that the market participants would use when pricing the asset or liability.
Disclosure of fair value measurement of assets [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Assets	X instant, debit	IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure	The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
Description of reasons for fair value measurement, assets	text	IFRS 13.93 a Disclosure	The description of the reasons for the fair value measurement of assets.
Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period	X duration	IFRS 13.93 c Disclosure	The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets	text	IFRS 13.93 c Disclosure	The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period	X duration	IFRS 13.93 c Disclosure	The amount of transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets	text	IFRS 13.93 c Disclosure	The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
Description of policy for determining when transfers between levels are deemed to have occurred, assets	text	IFRS 13.93 e (iv) Disclosure, IFRS 13.95 Disclosure, IFRS 13.93 c Disclosure	The description of the policy for determining when transfers of assets between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels.
Description of valuation techniques used in fair value measurement, assets	text	IFRS 13.93 d Disclosure	The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of assets. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]
Description of inputs used in fair value measurement, assets	text	IFRS 13.93 d Disclosure	The description of inputs used in the fair value measurement of assets. Inputs are the assumptions that market participants would use when pricing the asset, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.
Description of change in valuation technique used in fair value measurement, assets	text	IFRS 13.93 d Disclosure	The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]]
Description of reasons for change in valuation technique used in fair value measurement, assets	text	IFRS 13.93 d Disclosure	The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]]
Reconciliation of changes in fair value measurement, assets [abstract]
Assets at beginning of period	X instant, debit	IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure	The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
Changes in fair value measurement, assets [abstract]
Gains (losses) recognised in profit or loss, fair value measurement, assets [abstract]
Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, assets	X duration	IFRS 13.93 e (i) Common practice	The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]]
Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assets	X duration	IFRS 13.93 e (i) Common practice	The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]]
Total gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets	X duration	IFRS 13.93 e (i) Disclosure	The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of assets. [Refer: At fair value [member]]
Gains (losses) recognised in other comprehensive income, fair value measurement, assets [abstract]
Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, assets	X duration	IFRS 13.93 e (ii) Common practice	The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]
Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets	X duration	IFRS 13.93 e (ii) Common practice	The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]
Total gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets	X duration	IFRS 13.93 e (ii) Disclosure	The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]
Purchases, fair value measurement, assets	X duration, debit	IFRS 13.93 e (iii) Disclosure	The increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]]
Sales, fair value measurement, assets	(X) duration, credit	IFRS 13.93 e (iii) Disclosure	The decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]]
Issues, fair value measurement, assets	X duration, debit	IFRS 13.93 e (iii) Disclosure	The increase in the fair value measurement of assets resulting from issues of those assets. [Refer: At fair value [member]]
Settlements, fair value measurement, assets	(X) duration, credit	IFRS 13.93 e (iii) Disclosure	The decrease in the fair value measurement of assets resulting from settlements. [Refer: At fair value [member]]
Transfers into Level 3 of fair value hierarchy, assets	X duration, debit	IFRS 13.93 e (iv) Disclosure	The amount of transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
Transfers out of Level 3 of fair value hierarchy, assets	(X) duration, credit	IFRS 13.93 e (iv) Disclosure	The amount of transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
Total increase (decrease) in fair value measurement, assets	X duration, debit	IFRS 13.93 e Disclosure	The increase (decrease) in the fair value measurement of assets. [Refer: At fair value [member]]
Assets at end of period	X instant, debit	IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure	The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets	text	IFRS 13.93 e (i) Disclosure	The description of the line item(s) in profit or loss in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]]
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets	text	IFRS 13.93 e (ii) Disclosure	The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income]
Description of reasons for transfers into Level 3 of fair value hierarchy, assets	text	IFRS 13.93 e (iv) Disclosure	The description of the reasons for transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
Description of reasons for transfers out of Level 3 of fair value hierarchy, assets	text	IFRS 13.93 e (iv) Disclosure	The description of the reasons for transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assets	text	IFRS 13.93 c Common practice	The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of assets during the year.
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets	text	IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practice	The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of assets during the year.
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 f Disclosure	The gains (losses) recognised in profit or loss for assets measured at fair value that are attributable to the change in unrealised gains or losses relating to those assets held at the end of the reporting period. [Refer: At fair value [member]]
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 f Disclosure	The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for assets measured at fair value that are attributable to the change in unrealised gains (losses) relating to those assets held at the end of the reporting period. [Refer: At fair value [member]]
Description of valuation processes used in fair value measurement, assets	text	IFRS 13.93 g Disclosure	The description of the valuation processes used by the entity for the fair value measurement of assets (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).
Description of group within entity that decides entity's valuation policies and procedures, assets	text	IFRS 13.IE65 a (i) Example, IFRS 13.93 g Example	The description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures for assets.
Description of to whom group within entity that decides entity's valuation policies and procedures reports, assets	text	IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Example	The description of who the group within the entity that decides the entity's fair value measurement valuation policies and procedures for assets reports to.
Description of internal reporting procedures for discussing and assessing fair value measurements, assets	text	IFRS 13.IE65 a (iii) Example, IFRS 13.93 g Example	The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity's fair value measurement valuation policies and procedures for assets.
Description of frequency and methods for testing procedures of pricing models, assets	text	IFRS 13.93 g Example, IFRS 13.IE65 b Example	The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for assets.
Description of process for analysing changes in fair value measurements, assets	text	IFRS 13.IE65 c Example, IFRS 13.93 g Example	The description of the process for analysing changes in the fair value measurements of assets from period to period.
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.IE65 d Example, IFRS 13.93 g Example	The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of assets, was developed in accordance with IFRS 13.
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets	text	IFRS 13.IE65 e Example, IFRS 13.93 g Example	The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of assets.
Description of fact that highest and best use of non-financial asset differs from current use	text	IFRS 13.93 i Disclosure	The description of the fact that the use of a non-financial asset that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used differs from its current use.
Description of reason why non-financial asset is being used in manner different from highest and best use	text	IFRS 13.93 i Disclosure	The description of the reason why a non-financial asset is being used in a manner that is different from the use that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used.
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 13.94 Disclosure	The disclosure of information sufficient to permit the reconciliation of classes of assets determined for fair value measurement to the line items in the statement of financial position.
Description of accounting policy decision to use exception in IFRS 13.48, assets	text	IFRS 13.96 Disclosure	The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets.
Description of nature of class of assets measured at fair value	text	IFRS 13.92 Example, IFRS 13.IE64 a Example	The description of the nature of the class of assets being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]]
Description of how third-party information was taken into account when measuring fair value, assets	text	IFRS 13.IE64 b Example, IFRS 13.92 Example	The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of assets.
Disclosure of fair value measurement of liabilities [text block]	text block	IFRS 13.93 Disclosure	The disclosure of the fair value measurement of liabilities.
Disclosure of fair value measurement of liabilities [abstract]
Disclosure of fair value measurement of liabilities [table]	table	IFRS 13.93 Disclosure	Schedule disclosing information related to the fair value measurement of liabilities.
Measurement [axis]	axis	IAS 40.32A Disclosure, IFRS 13.93 a Disclosure, IAS 41.50 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated measurement [member]	member [default]	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other member is used.
At fair value [member]	member	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Recurring fair value measurement [member]	member	IFRS 13.93 a Disclosure	This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position at the end of each reporting period. [Refer: IFRSs [member]]
Non-recurring fair value measurement [member]	member	IFRS 13.93 a Disclosure	This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position in particular circumstances. [Refer: IFRSs [member]]
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]	member	IFRS 13.97 Disclosure	This member stands for items not measured at fair value in the statement of financial position but for which fair value is disclosed. [Refer: At fair value [member]]
Classes of liabilities [axis]	axis	IFRS 13.93 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Liabilities [member]	member [default]	IFRS 13.93 Disclosure	This member stands for a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of liabilities' axis if no other member is used. [Refer: Liabilities]
Derivatives [member]	member	IFRS 13.IE60 Example, IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.94 Example	This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]
Contingent consideration [member]	member	IFRS 13.94 Common practice	This member stands for an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.
Levels of fair value hierarchy [axis]	axis	IAS 19.142 Disclosure, IFRS 13.93 b Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
All levels of fair value hierarchy [member]	member [default]	IFRS 13.93 b Disclosure, IAS 19.142 Disclosure	This member stands for all levels of the fair value hierarchy. It also represents the standard value for the 'Levels of fair value hierarchy' axis if no other member is used.
Level 1 of fair value hierarchy [member]	member	IFRS 13.93 b Disclosure, IAS 19.142 Disclosure	This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date.
Level 2 of fair value hierarchy [member]	member	IFRS 13.93 b Disclosure	This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
Level 3 of fair value hierarchy [member]	member	IFRS 13.93 b Disclosure	This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are unobservable inputs for the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed using the best information available about the assumptions that the market participants would use when pricing the asset or liability.
Disclosure of fair value measurement of liabilities [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Liabilities	X instant, credit	IFRS 13.93 b Disclosure, IFRS 8.28 d Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 13.93 a Disclosure, IAS 1.55 Disclosure	The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
Description of reasons for fair value measurement, liabilities	text	IFRS 13.93 a Disclosure	The description of the reasons for the fair value measurement of liabilities.
Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period	X duration	IFRS 13.93 c Disclosure	The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities	text	IFRS 13.93 c Disclosure	The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period	X duration	IFRS 13.93 c Disclosure	The amount of transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities	text	IFRS 13.93 c Disclosure	The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
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 c Disclosure, IFRS 13.95 Disclosure	The description of the policy for determining when transfers of liabilities between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels.
Description of valuation techniques used in fair value measurement, liabilities	text	IFRS 13.93 d Disclosure	The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of liabilities. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]
Description of inputs used in fair value measurement, liabilities	text	IFRS 13.93 d Disclosure	The description of inputs used in the fair value measurement of liabilities. Inputs are the assumptions that market participants would use when pricing the liability, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.
Description of change in valuation technique used in fair value measurement, liabilities	text	IFRS 13.93 d Disclosure	The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]]
Description of reasons for change in valuation technique used in fair value measurement, liabilities	text	IFRS 13.93 d Disclosure	The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]]
Reconciliation of changes in fair value measurement, liabilities [abstract]
Liabilities at beginning of period	X instant, credit	IFRS 13.93 b Disclosure, IFRS 8.28 d Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 13.93 a Disclosure, IAS 1.55 Disclosure	The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
Changes in fair value measurement, liabilities [abstract]
Gains (losses) recognised in profit or loss, fair value measurement, liabilities [abstract]
Losses (gains) recognised in profit or loss on exchange differences, fair value measurement, liabilities	(X) duration	IFRS 13.93 e (i) Common practice	The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]]
Losses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities	(X) duration	IFRS 13.93 e (i) Common practice	The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]]
Total losses (gains) recognised in profit or loss including exchange differences, fair value measurement, liabilities	(X) duration	IFRS 13.93 e (i) Disclosure	The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of liabilities. [Refer: At fair value [member]]
Gains (losses) recognised in other comprehensive income, fair value measurement, liabilities [abstract]
Losses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities	(X) duration	IFRS 13.93 e (ii) Common practice	The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]
Losses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities	(X) duration	IFRS 13.93 e (ii) Common practice	The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]
Total losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities	(X) duration	IFRS 13.93 e (ii) Disclosure	The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]
Purchases, fair value measurement, liabilities	X duration, credit	IFRS 13.93 e (iii) Disclosure	The increase in the fair value measurement of liabilities resulting from purchases of those liabilities. [Refer: At fair value [member]]
Sales, fair value measurement, liabilities	(X) duration, debit	IFRS 13.93 e (iii) Disclosure	The decrease in the fair value measurement of liabilities resulting from sales. [Refer: At fair value [member]]
Issues, fair value measurement, liabilities	X duration, credit	IFRS 13.93 e (iii) Disclosure	The increase in fair value measurement of liabilities resulting from issues of those liabilities. [Refer: At fair value [member]]
Settlements, fair value measurement, liabilities	(X) duration, debit	IFRS 13.93 e (iii) Disclosure	The decrease in the fair value measurement of liabilities resulting from settlements. [Refer: At fair value [member]]
Transfers into Level 3 of fair value hierarchy, liabilities	X duration, credit	IFRS 13.93 e (iv) Disclosure	The amount of transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
Transfers out of Level 3 of fair value hierarchy, liabilities	(X) duration, debit	IFRS 13.93 e (iv) Disclosure	The amount of transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
Total increase (decrease) in fair value measurement, liabilities	X duration, credit	IFRS 13.93 e Disclosure	The increase (decrease) in the fair value measurement of liabilities. [Refer: At fair value [member]]
Liabilities at end of period	X instant, credit	IFRS 13.93 b Disclosure, IFRS 8.28 d Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 13.93 a Disclosure, IAS 1.55 Disclosure	The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities	text	IFRS 13.93 e (i) Disclosure	The description of the line item(s) in profit or loss in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]]
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities	text	IFRS 13.93 e (ii) Disclosure	The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income]
Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities	text	IFRS 13.93 e (iv) Disclosure	The description of the reasons for transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities	text	IFRS 13.93 e (iv) Disclosure	The description of the reasons for transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, liabilities	text	IFRS 13.93 c Common practice	The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of liabilities during the year.
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilities	text	IFRS 13.93 e (iv) Common practice, IFRS 13.93 c Common practice	The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of liabilities during the year.
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 f Disclosure	The gains (losses) recognised in profit or loss for liabilities measured at fair value that are attributable to the change in unrealised gains or losses relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]]
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 f Disclosure	The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for liabilities measured at fair value that are attributable to the change in unrealised gains (losses) relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]]
Description of valuation processes used in fair value measurement, liabilities	text	IFRS 13.93 g Disclosure	The description of the valuation processes used by the entity for fair value measurement of liabilities (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).
Description of group within entity that decides entity's valuation policies and procedures, liabilities	text	IFRS 13.IE65 a (i) Example, IFRS 13.93 g Example	The description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures for liabilities.
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 g Example	The description of who the group within the entity that decides the entity's fair value measurement valuation policies and procedures for liabilities reports to.
Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities	text	IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Example	The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity's fair value measurement valuation policies and procedures for liabilities.
Description of frequency and methods for testing procedures of pricing models, liabilities	text	IFRS 13.93 g Example, IFRS 13.IE65 b Example	The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for liabilities.
Description of process for analysing changes in fair value measurements, liabilities	text	IFRS 13.93 g Example, IFRS 13.IE65 c Example	The description of the process for analysing changes in the fair value measurements of liabilities from period to period.
Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilities	text	IFRS 13.93 g Example, IFRS 13.IE65 d Example	The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of liabilities, was developed in accordance with IFRS 13.
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities	text	IFRS 13.IE65 e Example, IFRS 13.93 g Example	The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of liabilities.
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 13.94 Disclosure	The disclosure of information sufficient to permit the reconciliation of classes of liabilities determined for fair value measurement to the line items in the statement of financial position.
Description of accounting policy decision to use exception in IFRS 13.48, liabilities	text	IFRS 13.96 Disclosure	The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities.
Description of nature of class of liabilities measured at fair value	text	IFRS 13.92 Example, IFRS 13.IE64 a Example	The description of the nature of the class of liabilities being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]]
Description of how third-party information was taken into account when measuring fair value, liabilities	text	IFRS 13.IE64 b Example, IFRS 13.92 Example	The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of liabilities.
Disclosure of fair value measurement of equity [text block]	text block	IFRS 13.93 Disclosure	The disclosure of the fair value measurement of equity.
Disclosure of fair value measurement of equity [abstract]
Disclosure of fair value measurement of equity [table]	table	IFRS 13.93 Disclosure	Schedule disclosing information related to the fair value measurement of equity.
Measurement [axis]	axis	IAS 40.32A Disclosure, IFRS 13.93 a Disclosure, IAS 41.50 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated measurement [member]	member [default]	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other member is used.
At fair value [member]	member	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Recurring fair value measurement [member]	member	IFRS 13.93 a Disclosure	This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position at the end of each reporting period. [Refer: IFRSs [member]]
Non-recurring fair value measurement [member]	member	IFRS 13.93 a Disclosure	This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position in particular circumstances. [Refer: IFRSs [member]]
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]	member	IFRS 13.97 Disclosure	This member stands for items not measured at fair value in the statement of financial position but for which fair value is disclosed. [Refer: At fair value [member]]
Classes of entity's own equity instruments [axis]	axis	IFRS 13.93 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's own equity instruments [member]	member [default]	IFRS 13.93 Disclosure	This member stands for equity instruments issued by the entity. It also represents the standard value for the 'Classes of entity's own equity instruments' axis if no other member is used.
Levels of fair value hierarchy [axis]	axis	IAS 19.142 Disclosure, IFRS 13.93 b Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
All levels of fair value hierarchy [member]	member [default]	IFRS 13.93 b Disclosure, IAS 19.142 Disclosure	This member stands for all levels of the fair value hierarchy. It also represents the standard value for the 'Levels of fair value hierarchy' axis if no other member is used.
Level 1 of fair value hierarchy [member]	member	IFRS 13.93 b Disclosure, IAS 19.142 Disclosure	This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date.
Level 2 of fair value hierarchy [member]	member	IFRS 13.93 b Disclosure	This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
Level 3 of fair value hierarchy [member]	member	IFRS 13.93 b Disclosure	This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are unobservable inputs for the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed using the best information available about the assumptions that the market participants would use when pricing the asset or liability.
Disclosure of fair value measurement of equity [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Equity	X instant, credit	IAS 1.78 e Disclosure, IFRS 13.93 a Disclosure, IFRS 1.24 a Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 b Disclosure, IFRS 1.32 a (i) Disclosure	The amount of residual interest in the assets of the entity after deducting all its liabilities.
Description of reasons for fair value measurement, entity's own equity instruments	text	IFRS 13.93 a Disclosure	The description of the reasons for the fair value measurement of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]]
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 c Disclosure	The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity's own equity instruments held at the end of the reporting period. [Refer: Entity's own equity instruments [member]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
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 c Disclosure	The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity's own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
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 c Disclosure	The amount of any transfers out of Level 2 and into Level 1 of the fair value hierarchy of the entity's own equity instruments held at the end of the reporting period. [Refer: Entity's own equity instruments [member]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
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 c Disclosure	The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of entity's own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
Description of policy for determining when transfers between levels are deemed to have occurred, entity's own equity instruments	text	IFRS 13.93 e (iv) Disclosure, IFRS 13.95 Disclosure, IFRS 13.93 c Disclosure	The description of the policy for determining when transfers of the entity's own equity instruments between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. [Refer: Entity's own equity instruments [member]]
Description of valuation techniques used in fair value measurement, entity's own equity instruments	text	IFRS 13.93 d Disclosure	The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of the entity's own equity instruments. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]
Description of inputs used in fair value measurement, entity's own equity instruments	text	IFRS 13.93 d Disclosure	The description of inputs used in the fair value measurement of the entity's own equity instruments. Inputs are the assumptions that market participants would use when pricing the entity's own equity instrument, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.
Description of change in valuation technique used in fair value measurement, entity's own equity instruments	text	IFRS 13.93 d Disclosure	The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Income approach [member]; Market approach [member]]
Description of reasons for change in valuation technique used in fair value measurement, entity's own equity instruments	text	IFRS 13.93 d Disclosure	The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Income approach [member]; Market approach [member]]
Reconciliation of changes in fair value measurement, entity's own equity instruments [abstract]
Equity at beginning of period	X instant, credit	IAS 1.78 e Disclosure, IFRS 13.93 a Disclosure, IFRS 1.24 a Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 b Disclosure, IFRS 1.32 a (i) Disclosure	The amount of residual interest in the assets of the entity after deducting all its liabilities.
Changes in fair value measurement, entity's own equity instruments [abstract]
Gains (losses) recognised in profit or loss, fair value measurement, entity's own equity instruments [abstract]
Losses (gains) recognised in profit or loss on exchange differences, fair value measurement, entity's own equity instruments	(X) duration	IFRS 13.93 e (i) Common practice	The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]]
Losses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, entity's own equity instruments	(X) duration	IFRS 13.93 e (i) Common practice	The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]]
Total losses (gains) recognised in profit or loss including exchange differences, fair value measurement, entity's own equity instruments	(X) duration	IFRS 13.93 e (i) Disclosure	The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]]
Gains (losses) recognised in other comprehensive income, fair value measurement, entity's own equity instruments [abstract]
Losses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, entity's own equity instruments	(X) duration	IFRS 13.93 e (ii) Common practice	The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]; Other comprehensive income]
Losses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity's own equity instruments	(X) duration	IFRS 13.93 e (ii) Common practice	The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]; Other comprehensive income]
Total losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, entity's own equity instruments	(X) duration	IFRS 13.93 e (ii) Disclosure	The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]; Other comprehensive income]
Purchases, fair value measurement, entity's own equity instruments	X duration, credit	IFRS 13.93 e (iii) Disclosure	The increase in the fair value measurement of the entity's own equity instruments resulting from purchases of those equity instruments. [Refer: At fair value [member]; Entity's own equity instruments [member]]
Sales, fair value measurement, entity's own equity instruments	(X) duration, debit	IFRS 13.93 e (iii) Disclosure	The decrease in the fair value measurement of entity's own equity instruments resulting from sales. [Refer: At fair value [member]; Entity's own equity instruments [member]]
Issues, fair value measurement, entity's own equity instruments	X duration, credit	IFRS 13.93 e (iii) Disclosure	The increase in the fair value measurement of the entity's own equity instruments resulting from issues of those equity instruments. [Refer: At fair value [member]; Entity's own equity instruments [member]]
Settlements, fair value measurement, entity's own equity instruments	(X) duration, debit	IFRS 13.93 e (iii) Disclosure	The decrease in the fair value measurement of the entity's own equity instruments resulting from settlements. [Refer: At fair value [member]; Entity's own equity instruments [member]]
Transfers into Level 3 of fair value hierarchy, entity's own equity instruments	X duration, credit	IFRS 13.93 e (iv) Disclosure	The amount of transfers of the entity's own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]
Transfers out of Level 3 of fair value hierarchy, entity's own equity instruments	(X) duration, debit	IFRS 13.93 e (iv) Disclosure	The amount of transfers of the entity's own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]
Total increase (decrease) in fair value measurement, entity's own equity instruments	X duration, credit	IFRS 13.93 e Disclosure	The increase (decrease) in the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]; Entity's own equity instruments [member]]
Equity at end of period	X instant, credit	IAS 1.78 e Disclosure, IFRS 13.93 a Disclosure, IFRS 1.24 a Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 b Disclosure, IFRS 1.32 a (i) Disclosure	The amount of residual interest in the assets of the entity after deducting all its liabilities.
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	The description of the line item(s) in profit or loss in which the gains (losses) during the period for the entity's own equity instruments measured at fair value are recognised. [Refer: Entity's own equity instruments [member]]
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	The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for the entity's own equity instruments measured at fair value are recognised. [Refer: At fair value [member]; Entity's own equity instruments [member]; Other comprehensive income]
Description of reasons for transfers into Level 3 of fair value hierarchy, entity's own equity instruments	text	IFRS 13.93 e (iv) Disclosure	The description of the reasons for transfers of the entity's own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]
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	The description of the reasons for transfers of the entity's own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, entity's own equity instruments	text	IFRS 13.93 c Common practice	The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of the entity's own equity instruments during the year.
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, entity's own equity instruments	text	IFRS 13.93 e (iv) Common practice, IFRS 13.93 c Common practice	The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of the entity's own equity instruments during the year.
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 f Disclosure	The gains (losses) recognised in profit or loss for the entity's own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Entity's own equity instruments [member]]
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 f Disclosure	The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for the entity's own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Entity's own equity instruments [member]]
Description of valuation processes used in fair value measurement, entity's own equity instruments	text	IFRS 13.93 g Disclosure	The description of the valuation processes used by the entity for the fair value measurement of its own equity instruments (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).
Description of group within entity that decides entity's valuation policies and procedures, entity's own equity instruments	text	IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example	The description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures for the entity's own equity instruments.
Description of to whom group within entity that decides entity's valuation policies and procedures reports, entity's own equity instruments	text	IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Example	The description of who the group within the entity that decides the entity's fair value measurement valuation policies and procedures for the entity's own equity instruments reports to. [Refer: Entity's own equity instruments [member]]
Description of internal reporting procedures for discussing and assessing fair value measurements, entity's own equity instruments	text	IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Example	The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity's fair value measurement valuation policies and procedures for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]]
Description of frequency and methods for testing procedures of pricing models, entity's own equity instruments	text	IFRS 13.IE65 b Example, IFRS 13.93 g Example	The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]]
Description of process for analysing changes in fair value measurements, entity's own equity instruments	text	IFRS 13.IE65 c Example, IFRS 13.93 g Example	The description of the process for analysing changes in the fair value measurements of the entity's own equity instruments from period to period. [Refer: Entity's own equity instruments [member]]
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.IE65 d Example, IFRS 13.93 g Example	The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of the entity's own equity instruments was developed in accordance with IFRS 13. [Refer: Entity's own equity instruments [member]]
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity's own equity instruments	text	IFRS 13.93 g Example, IFRS 13.IE65 e Example	The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]]
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 13.94 Disclosure	The disclosure of information sufficient to permit the reconciliation of classes of the entity's own equity instruments determined for fair value measurement to the line items in the statement of financial position.
Description of nature of class of entity's own equity instruments measured at fair value	text	IFRS 13.IE64 a Example, IFRS 13.92 Example	The description of the nature of the class of the entity's own equity instruments being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]; Entity's own equity instruments [member]]
Description of how third-party information was taken into account when measuring fair value, entity's own equity instruments	text	IFRS 13.92 Example, IFRS 13.IE64 b Example	The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]]
Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]	text block	IFRS 13.93 d Disclosure	The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of assets.
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 d Disclosure	Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of assets.
Measurement [axis]	axis	IAS 40.32A Disclosure, IFRS 13.93 a Disclosure, IAS 41.50 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated measurement [member]	member [default]	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other member is used.
At fair value [member]	member	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Recurring fair value measurement [member]	member	IFRS 13.93 a Disclosure	This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position at the end of each reporting period. [Refer: IFRSs [member]]
Non-recurring fair value measurement [member]	member	IFRS 13.93 a Disclosure	This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position in particular circumstances. [Refer: IFRSs [member]]
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]	member	IFRS 13.97 Disclosure	This member stands for items not measured at fair value in the statement of financial position but for which fair value is disclosed. [Refer: At fair value [member]]
Classes of assets [axis]	axis	IAS 36.130 d (ii) Disclosure, IFRS 16.53 Disclosure, IFRS 13.93 Disclosure, IAS 36.126 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Assets [member]	member [default]	IFRS 13.93 Disclosure, IAS 36.126 Disclosure, IFRS 16.53 Disclosure	This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of assets' axis if no other member is used.
Trading equity securities [member]	member	IFRS 13.IE60 Example, IFRS 13.94 Example	This member stands for equity instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking.
Other equity securities [member]	member	IFRS 13.94 Example, IFRS 13.IE60 Example	This member stands for equity instruments that the entity does not separately disclose in the same statement or note.
Debt securities [member]	member	IFRS 13.IE60 Example, IFRS 13.94 Example	This member stands for instruments held by the entity that represent indebtedness.
Hedge fund investments [member]	member	IFRS 13.94 Example, IFRS 13.IE60 Example	This member stands for investments in hedge funds.
Derivatives [member]	member	IFRS 13.IE60 Example, IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.94 Example	This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]
Investment property [member]	member	IFRS 13.94 Example, IAS 1.112 c Common practice, IFRS 13.IE60 Example	This member stands for investment property. It also represents the standard value for the 'Types of investment property' axis if no other member is used. [Refer: Investment property]
Non-current assets held for sale [member]	member	IFRS 5.38 Common practice, IFRS 13.94 Example, IFRS 13.IE60 Example	This member stands for non-current assets that are available for immediate sale in their present condition, subject only to terms that are usual and customary for sales of such assets, and for which sale is highly probable. [Refer: Non-current assets]
Valuation techniques used in fair value measurement [axis]	axis	IFRS 13.93 d Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Valuation techniques [member]	member [default]	IFRS 13.93 d Disclosure	This member stands for valuation techniques used by the entity to measure fair value. It also represents the standard value for the 'Valuation techniques used in fair value measurement' axis if no other member is used. [Refer: At fair value [member]]
Market approach [member]	member	IFRS 13.62 Example	This member stands for a valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business.
Market comparable companies [member]	member	IFRS 13.B5 Example, IFRS 13.IE63 Example	This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable entities (for example, EBITDA multiple, revenue multiple, discount for lack of marketability, control premium) in the current market. [Refer: Market approach [member]]
Market comparable prices [member]	member	IFRS 13.IE63 Example, IFRS 13.B5 Example	This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable prices (for example, price per square metre) in the current market. [Refer: Market approach [member]]
Matrix pricing [member]	member	IFRS 13.B7 Example	This member stands for a specific mathematical valuation technique that is consistent with the market approach that is used principally to value some types of financial instruments, such as debt instruments, without relying exclusively on quoted prices for the specific securities, but rather relying on the securities' relationship to other benchmark quoted securities. [Refer: Market approach [member]; Financial instruments, class [member]]
Consensus pricing [member]	member	IFRS 13.IE63 Example, IFRS 13.B5 Example	This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from consensus prices (for example, offered quotes, comparability adjustments) in the market. [Refer: Market approach [member]]
Cost approach [member]	member	IFRS 13.62 Example	This member stands for a valuation technique that reflects the amount that would be required currently to replace the service capacity of an asset (often referred to as 'current replacement cost').
Income approach [member]	member	IFRS 13.62 Example	This member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current market expectations about those future amounts.
Discounted cash flow [member]	member	IFRS 13.B11 a Example, IFRS 13.IE63 Example	This member stands for a specific valuation technique consistent with the income approach that involves analysing future cash flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital, long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium). [Refer: Income approach [member]; Weighted average [member]]
Option pricing model [member]	member	IFRS 13.B11 b Example, IFRS 13.IE63 Example	This member stands for a specific valuation technique consistent with the income approach that involves analysing future amounts with option pricing models, such as the Black-Scholes-Merton formula or a binominal model (ie a lattice model), that incorporate present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]]
Multi-period excess earnings method [member]	member	IFRS 13.B11 c Example	This member stands for a specific valuation technique consistent with the income approach that involves analysing the excess earnings over periods of time, and is used to measure the fair value of some intangible assets. [Refer: Income approach [member]]
Income capitalisation [member]	member	IFRS 13.93 d Common practice	This member stands for a valuation technique consistent with the income approach. Capitalising is a process applied to an amount representing some measure of economic income in order to convert that economic income amount to an estimate of present value.
Net asset value [member]	member	IFRS 13.IE63 Example, IFRS 13.93 d Example	This member stands for a valuation technique that compares the value of assets and liabilities.
Unobservable inputs [axis]	axis	IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Unobservable inputs [member]	member [default]	IFRS 13.93 h Common practice, IFRS 13.93 d Disclosure	This member stands for all the unobservable inputs. It also represents the standard value for the 'Unobservable inputs' axis if no other member is used.
Interest rate, measurement input [member]	member	IFRS 13.B36 a Example	This member stands for an interest rate used as a measurement input.
Historical volatility for shares, measurement input [member]	member	IFRS 13.B36 b Example	This member stands for the historical volatility for shares used as a measurement input.
Adjustment to mid-market consensus price, measurement input [member]	member	IFRS 13.B36 c Example	This member stands for an adjustment to mid-market consensus price, used as a measurement input.
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]	member	IFRS 13.B36 d Example	This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement input.
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]	member	IFRS 13.B36 e Example	This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]	member	IFRS 13.B36 e Example	This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.
Revenue multiple, measurement input [member]	member	IFRS 13.IE63 Example, IFRS 13.93 d Example	This member stands for a revenue multiple used as a measurement input.
Constant prepayment rate, measurement input [member]	member	IFRS 13.93 d Example, IFRS 13.IE63 Example	This member stands for the constant prepayment rate used as a measurement input.
Probability of default, measurement input [member]	member	IFRS 13.IE63 Example, IFRS 13.93 d Example	This member stands for the probability of default used as a measurement input.
Discount rate, measurement input [member]	member	IFRS 13.93 d Common practice	This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.
Weighted average cost of capital, measurement input [member]	member	IFRS 13.IE63 Example, IFRS 13.93 d Example	This member stands for the weighted average cost of capital used as a measurement input.
Rent, measurement input [member]	member	IFRS 13.93 d Common practice	This member stands for the rent used as a measurement input.
Capitalisation rate, measurement input [member]	member	IFRS 13.93 d Example, IFRS 13.IE63 Example	This member stands for a capitalisation rate used as a measurement input.
Credit spread, measurement input [member]	member	IFRS 13.93 d Common practice	This member stands for the credit spread used as a measurement input.
Range [axis]	axis	IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.B6 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Ranges [member]	member [default]	IFRS 14.33 b Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 13.IE63 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is used.
Bottom of range [member]	member	IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	This member stands for the bottom of a range.
Weighted average [member]	member	IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative effect of each quantity on the average.
Top of range [member]	member	IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure	This member stands for top of a range.
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Significant unobservable input, assets	X.XX instant	IFRS 13.93 d Disclosure	The value of significant unobservable input used in the measurement of the fair value of assets.
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]	text block	IFRS 13.93 d Disclosure	The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of liabilities.
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 d Disclosure	Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of liabilities.
Measurement [axis]	axis	IAS 40.32A Disclosure, IFRS 13.93 a Disclosure, IAS 41.50 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated measurement [member]	member [default]	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other member is used.
At fair value [member]	member	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Recurring fair value measurement [member]	member	IFRS 13.93 a Disclosure	This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position at the end of each reporting period. [Refer: IFRSs [member]]
Non-recurring fair value measurement [member]	member	IFRS 13.93 a Disclosure	This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position in particular circumstances. [Refer: IFRSs [member]]
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]	member	IFRS 13.97 Disclosure	This member stands for items not measured at fair value in the statement of financial position but for which fair value is disclosed. [Refer: At fair value [member]]
Classes of liabilities [axis]	axis	IFRS 13.93 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Liabilities [member]	member [default]	IFRS 13.93 Disclosure	This member stands for a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of liabilities' axis if no other member is used. [Refer: Liabilities]
Derivatives [member]	member	IFRS 13.IE60 Example, IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.94 Example	This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]
Contingent consideration [member]	member	IFRS 13.94 Common practice	This member stands for an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.
Valuation techniques used in fair value measurement [axis]	axis	IFRS 13.93 d Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Valuation techniques [member]	member [default]	IFRS 13.93 d Disclosure	This member stands for valuation techniques used by the entity to measure fair value. It also represents the standard value for the 'Valuation techniques used in fair value measurement' axis if no other member is used. [Refer: At fair value [member]]
Market approach [member]	member	IFRS 13.62 Example	This member stands for a valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business.
Market comparable companies [member]	member	IFRS 13.B5 Example, IFRS 13.IE63 Example	This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable entities (for example, EBITDA multiple, revenue multiple, discount for lack of marketability, control premium) in the current market. [Refer: Market approach [member]]
Market comparable prices [member]	member	IFRS 13.IE63 Example, IFRS 13.B5 Example	This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable prices (for example, price per square metre) in the current market. [Refer: Market approach [member]]
Matrix pricing [member]	member	IFRS 13.B7 Example	This member stands for a specific mathematical valuation technique that is consistent with the market approach that is used principally to value some types of financial instruments, such as debt instruments, without relying exclusively on quoted prices for the specific securities, but rather relying on the securities' relationship to other benchmark quoted securities. [Refer: Market approach [member]; Financial instruments, class [member]]
Consensus pricing [member]	member	IFRS 13.IE63 Example, IFRS 13.B5 Example	This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from consensus prices (for example, offered quotes, comparability adjustments) in the market. [Refer: Market approach [member]]
Cost approach [member]	member	IFRS 13.62 Example	This member stands for a valuation technique that reflects the amount that would be required currently to replace the service capacity of an asset (often referred to as 'current replacement cost').
Income approach [member]	member	IFRS 13.62 Example	This member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current market expectations about those future amounts.
Discounted cash flow [member]	member	IFRS 13.B11 a Example, IFRS 13.IE63 Example	This member stands for a specific valuation technique consistent with the income approach that involves analysing future cash flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital, long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium). [Refer: Income approach [member]; Weighted average [member]]
Option pricing model [member]	member	IFRS 13.B11 b Example, IFRS 13.IE63 Example	This member stands for a specific valuation technique consistent with the income approach that involves analysing future amounts with option pricing models, such as the Black-Scholes-Merton formula or a binominal model (ie a lattice model), that incorporate present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]]
Multi-period excess earnings method [member]	member	IFRS 13.B11 c Example	This member stands for a specific valuation technique consistent with the income approach that involves analysing the excess earnings over periods of time, and is used to measure the fair value of some intangible assets. [Refer: Income approach [member]]
Income capitalisation [member]	member	IFRS 13.93 d Common practice	This member stands for a valuation technique consistent with the income approach. Capitalising is a process applied to an amount representing some measure of economic income in order to convert that economic income amount to an estimate of present value.
Net asset value [member]	member	IFRS 13.IE63 Example, IFRS 13.93 d Example	This member stands for a valuation technique that compares the value of assets and liabilities.
Unobservable inputs [axis]	axis	IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Unobservable inputs [member]	member [default]	IFRS 13.93 h Common practice, IFRS 13.93 d Disclosure	This member stands for all the unobservable inputs. It also represents the standard value for the 'Unobservable inputs' axis if no other member is used.
Interest rate, measurement input [member]	member	IFRS 13.B36 a Example	This member stands for an interest rate used as a measurement input.
Historical volatility for shares, measurement input [member]	member	IFRS 13.B36 b Example	This member stands for the historical volatility for shares used as a measurement input.
Adjustment to mid-market consensus price, measurement input [member]	member	IFRS 13.B36 c Example	This member stands for an adjustment to mid-market consensus price, used as a measurement input.
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]	member	IFRS 13.B36 d Example	This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement input.
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]	member	IFRS 13.B36 e Example	This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]	member	IFRS 13.B36 e Example	This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.
Revenue multiple, measurement input [member]	member	IFRS 13.IE63 Example, IFRS 13.93 d Example	This member stands for a revenue multiple used as a measurement input.
Constant prepayment rate, measurement input [member]	member	IFRS 13.93 d Example, IFRS 13.IE63 Example	This member stands for the constant prepayment rate used as a measurement input.
Probability of default, measurement input [member]	member	IFRS 13.IE63 Example, IFRS 13.93 d Example	This member stands for the probability of default used as a measurement input.
Discount rate, measurement input [member]	member	IFRS 13.93 d Common practice	This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.
Weighted average cost of capital, measurement input [member]	member	IFRS 13.IE63 Example, IFRS 13.93 d Example	This member stands for the weighted average cost of capital used as a measurement input.
Rent, measurement input [member]	member	IFRS 13.93 d Common practice	This member stands for the rent used as a measurement input.
Capitalisation rate, measurement input [member]	member	IFRS 13.93 d Example, IFRS 13.IE63 Example	This member stands for a capitalisation rate used as a measurement input.
Credit spread, measurement input [member]	member	IFRS 13.93 d Common practice	This member stands for the credit spread used as a measurement input.
Range [axis]	axis	IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.B6 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Ranges [member]	member [default]	IFRS 14.33 b Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 13.IE63 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is used.
Bottom of range [member]	member	IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	This member stands for the bottom of a range.
Weighted average [member]	member	IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative effect of each quantity on the average.
Top of range [member]	member	IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure	This member stands for top of a range.
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Significant unobservable input, liabilities	X.XX instant	IFRS 13.93 d Disclosure	The value of significant unobservable input used in the measurement of the fair value of liabilities.
Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]	text block	IFRS 13.93 d Disclosure	The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]]
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 d Disclosure	Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of equity.
Measurement [axis]	axis	IAS 40.32A Disclosure, IFRS 13.93 a Disclosure, IAS 41.50 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated measurement [member]	member [default]	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other member is used.
At fair value [member]	member	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Recurring fair value measurement [member]	member	IFRS 13.93 a Disclosure	This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position at the end of each reporting period. [Refer: IFRSs [member]]
Non-recurring fair value measurement [member]	member	IFRS 13.93 a Disclosure	This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position in particular circumstances. [Refer: IFRSs [member]]
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]	member	IFRS 13.97 Disclosure	This member stands for items not measured at fair value in the statement of financial position but for which fair value is disclosed. [Refer: At fair value [member]]
Classes of entity's own equity instruments [axis]	axis	IFRS 13.93 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's own equity instruments [member]	member [default]	IFRS 13.93 Disclosure	This member stands for equity instruments issued by the entity. It also represents the standard value for the 'Classes of entity's own equity instruments' axis if no other member is used.
Valuation techniques used in fair value measurement [axis]	axis	IFRS 13.93 d Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Valuation techniques [member]	member [default]	IFRS 13.93 d Disclosure	This member stands for valuation techniques used by the entity to measure fair value. It also represents the standard value for the 'Valuation techniques used in fair value measurement' axis if no other member is used. [Refer: At fair value [member]]
Market approach [member]	member	IFRS 13.62 Example	This member stands for a valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business.
Market comparable companies [member]	member	IFRS 13.B5 Example, IFRS 13.IE63 Example	This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable entities (for example, EBITDA multiple, revenue multiple, discount for lack of marketability, control premium) in the current market. [Refer: Market approach [member]]
Market comparable prices [member]	member	IFRS 13.IE63 Example, IFRS 13.B5 Example	This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable prices (for example, price per square metre) in the current market. [Refer: Market approach [member]]
Matrix pricing [member]	member	IFRS 13.B7 Example	This member stands for a specific mathematical valuation technique that is consistent with the market approach that is used principally to value some types of financial instruments, such as debt instruments, without relying exclusively on quoted prices for the specific securities, but rather relying on the securities' relationship to other benchmark quoted securities. [Refer: Market approach [member]; Financial instruments, class [member]]
Consensus pricing [member]	member	IFRS 13.IE63 Example, IFRS 13.B5 Example	This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from consensus prices (for example, offered quotes, comparability adjustments) in the market. [Refer: Market approach [member]]
Cost approach [member]	member	IFRS 13.62 Example	This member stands for a valuation technique that reflects the amount that would be required currently to replace the service capacity of an asset (often referred to as 'current replacement cost').
Income approach [member]	member	IFRS 13.62 Example	This member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current market expectations about those future amounts.
Discounted cash flow [member]	member	IFRS 13.B11 a Example, IFRS 13.IE63 Example	This member stands for a specific valuation technique consistent with the income approach that involves analysing future cash flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital, long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium). [Refer: Income approach [member]; Weighted average [member]]
Option pricing model [member]	member	IFRS 13.B11 b Example, IFRS 13.IE63 Example	This member stands for a specific valuation technique consistent with the income approach that involves analysing future amounts with option pricing models, such as the Black-Scholes-Merton formula or a binominal model (ie a lattice model), that incorporate present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]]
Multi-period excess earnings method [member]	member	IFRS 13.B11 c Example	This member stands for a specific valuation technique consistent with the income approach that involves analysing the excess earnings over periods of time, and is used to measure the fair value of some intangible assets. [Refer: Income approach [member]]
Income capitalisation [member]	member	IFRS 13.93 d Common practice	This member stands for a valuation technique consistent with the income approach. Capitalising is a process applied to an amount representing some measure of economic income in order to convert that economic income amount to an estimate of present value.
Net asset value [member]	member	IFRS 13.IE63 Example, IFRS 13.93 d Example	This member stands for a valuation technique that compares the value of assets and liabilities.
Unobservable inputs [axis]	axis	IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Unobservable inputs [member]	member [default]	IFRS 13.93 h Common practice, IFRS 13.93 d Disclosure	This member stands for all the unobservable inputs. It also represents the standard value for the 'Unobservable inputs' axis if no other member is used.
Interest rate, measurement input [member]	member	IFRS 13.B36 a Example	This member stands for an interest rate used as a measurement input.
Historical volatility for shares, measurement input [member]	member	IFRS 13.B36 b Example	This member stands for the historical volatility for shares used as a measurement input.
Adjustment to mid-market consensus price, measurement input [member]	member	IFRS 13.B36 c Example	This member stands for an adjustment to mid-market consensus price, used as a measurement input.
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]	member	IFRS 13.B36 d Example	This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement input.
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]	member	IFRS 13.B36 e Example	This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]	member	IFRS 13.B36 e Example	This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.
Revenue multiple, measurement input [member]	member	IFRS 13.IE63 Example, IFRS 13.93 d Example	This member stands for a revenue multiple used as a measurement input.
Constant prepayment rate, measurement input [member]	member	IFRS 13.93 d Example, IFRS 13.IE63 Example	This member stands for the constant prepayment rate used as a measurement input.
Probability of default, measurement input [member]	member	IFRS 13.IE63 Example, IFRS 13.93 d Example	This member stands for the probability of default used as a measurement input.
Discount rate, measurement input [member]	member	IFRS 13.93 d Common practice	This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.
Weighted average cost of capital, measurement input [member]	member	IFRS 13.IE63 Example, IFRS 13.93 d Example	This member stands for the weighted average cost of capital used as a measurement input.
Rent, measurement input [member]	member	IFRS 13.93 d Common practice	This member stands for the rent used as a measurement input.
Capitalisation rate, measurement input [member]	member	IFRS 13.93 d Example, IFRS 13.IE63 Example	This member stands for a capitalisation rate used as a measurement input.
Credit spread, measurement input [member]	member	IFRS 13.93 d Common practice	This member stands for the credit spread used as a measurement input.
Range [axis]	axis	IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.B6 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Ranges [member]	member [default]	IFRS 14.33 b Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 13.IE63 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is used.
Bottom of range [member]	member	IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	This member stands for the bottom of a range.
Weighted average [member]	member	IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative effect of each quantity on the average.
Top of range [member]	member	IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure	This member stands for top of a range.
Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Significant unobservable input, entity's own equity instruments	X.XX instant	IFRS 13.93 d Disclosure	The value of significant unobservable input used in the measurement of the fair value of entity's own equity instruments.
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block]	text block	IFRS 13.93 h Disclosure	The disclosure of the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [abstract]
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [table]	table	IFRS 13.93 h Disclosure	Schedule disclosing information related to the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.
Measurement [axis]	axis	IAS 40.32A Disclosure, IFRS 13.93 a Disclosure, IAS 41.50 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated measurement [member]	member [default]	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other member is used.
At fair value [member]	member	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Recurring fair value measurement [member]	member	IFRS 13.93 a Disclosure	This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position at the end of each reporting period. [Refer: IFRSs [member]]
Non-recurring fair value measurement [member]	member	IFRS 13.93 a Disclosure	This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position in particular circumstances. [Refer: IFRSs [member]]
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]	member	IFRS 13.97 Disclosure	This member stands for items not measured at fair value in the statement of financial position but for which fair value is disclosed. [Refer: At fair value [member]]
Classes of assets [axis]	axis	IAS 36.130 d (ii) Disclosure, IFRS 16.53 Disclosure, IFRS 13.93 Disclosure, IAS 36.126 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Assets [member]	member [default]	IFRS 13.93 Disclosure, IAS 36.126 Disclosure, IFRS 16.53 Disclosure	This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of assets' axis if no other member is used.
Trading equity securities [member]	member	IFRS 13.IE60 Example, IFRS 13.94 Example	This member stands for equity instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking.
Other equity securities [member]	member	IFRS 13.94 Example, IFRS 13.IE60 Example	This member stands for equity instruments that the entity does not separately disclose in the same statement or note.
Debt securities [member]	member	IFRS 13.IE60 Example, IFRS 13.94 Example	This member stands for instruments held by the entity that represent indebtedness.
Hedge fund investments [member]	member	IFRS 13.94 Example, IFRS 13.IE60 Example	This member stands for investments in hedge funds.
Derivatives [member]	member	IFRS 13.IE60 Example, IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.94 Example	This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]
Investment property [member]	member	IFRS 13.94 Example, IAS 1.112 c Common practice, IFRS 13.IE60 Example	This member stands for investment property. It also represents the standard value for the 'Types of investment property' axis if no other member is used. [Refer: Investment property]
Non-current assets held for sale [member]	member	IFRS 5.38 Common practice, IFRS 13.94 Example, IFRS 13.IE60 Example	This member stands for non-current assets that are available for immediate sale in their present condition, subject only to terms that are usual and customary for sales of such assets, and for which sale is highly probable. [Refer: Non-current assets]
Unobservable inputs [axis]	axis	IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Unobservable inputs [member]	member [default]	IFRS 13.93 h Common practice, IFRS 13.93 d Disclosure	This member stands for all the unobservable inputs. It also represents the standard value for the 'Unobservable inputs' axis if no other member is used.
Interest rate, measurement input [member]	member	IFRS 13.B36 a Example	This member stands for an interest rate used as a measurement input.
Historical volatility for shares, measurement input [member]	member	IFRS 13.B36 b Example	This member stands for the historical volatility for shares used as a measurement input.
Adjustment to mid-market consensus price, measurement input [member]	member	IFRS 13.B36 c Example	This member stands for an adjustment to mid-market consensus price, used as a measurement input.
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]	member	IFRS 13.B36 d Example	This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement input.
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]	member	IFRS 13.B36 e Example	This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]	member	IFRS 13.B36 e Example	This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.
Revenue multiple, measurement input [member]	member	IFRS 13.IE63 Example, IFRS 13.93 d Example	This member stands for a revenue multiple used as a measurement input.
Constant prepayment rate, measurement input [member]	member	IFRS 13.93 d Example, IFRS 13.IE63 Example	This member stands for the constant prepayment rate used as a measurement input.
Probability of default, measurement input [member]	member	IFRS 13.IE63 Example, IFRS 13.93 d Example	This member stands for the probability of default used as a measurement input.
Discount rate, measurement input [member]	member	IFRS 13.93 d Common practice	This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.
Weighted average cost of capital, measurement input [member]	member	IFRS 13.IE63 Example, IFRS 13.93 d Example	This member stands for the weighted average cost of capital used as a measurement input.
Rent, measurement input [member]	member	IFRS 13.93 d Common practice	This member stands for the rent used as a measurement input.
Capitalisation rate, measurement input [member]	member	IFRS 13.93 d Example, IFRS 13.IE63 Example	This member stands for a capitalisation rate used as a measurement input.
Credit spread, measurement input [member]	member	IFRS 13.93 d Common practice	This member stands for the credit spread used as a measurement input.
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of sensitivity of fair value measurement to changes in unobservable inputs, assets	text	IFRS 13.93 h (i) Disclosure	The description of the sensitivity of the fair value measurement of assets to changes in unobservable inputs if a change to those inputs might result in a higher or lower fair value measurement.
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	The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of assets. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]]
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	The description of the fact that changing one or more unobservable inputs for the fair value measurement of assets to reflect reasonably possible alternative assumptions would change fair value significantly.
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	The description of how the effect on fair value measurement of assets due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated.
Percentage of reasonably possible increase in unobservable input, assets	X.XX instant	IFRS 13.93 h (ii) Common practice	The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of assets.
Percentage of reasonably possible decrease in unobservable input, assets	X.XX instant	IFRS 13.93 h (ii) Common practice	The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of assets.
Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, assets [abstract]
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets	X duration, debit	IFRS 13.93 h (ii) Disclosure	The amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible increase in an unobservable input.
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, assets	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, assets	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, assets	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, assets	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets	X duration, debit	IFRS 13.93 h (ii) Disclosure	The amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible decrease in an unobservable input.
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, assets	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, assets	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, assets	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, assets	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, assets [abstract]
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets	X duration, debit	IFRS 13.93 h (ii) Disclosure	The amount of increase in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets	X duration, credit	IFRS 13.93 h (ii) Disclosure	The amount of decrease in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets	X duration	IFRS 13.93 h (ii) Common practice	The amount of decrease in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets	X duration	IFRS 13.93 h (ii) Common practice	The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets	X duration	IFRS 13.93 h (ii) Common practice	The amount of decrease in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets	X duration	IFRS 13.93 h (ii) Common practice	The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [text block]	text block	IFRS 13.93 h Disclosure	The disclosure of the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [abstract]
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [table]	table	IFRS 13.93 h Disclosure	Schedule disclosing information related to the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.
Measurement [axis]	axis	IAS 40.32A Disclosure, IFRS 13.93 a Disclosure, IAS 41.50 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated measurement [member]	member [default]	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other member is used.
At fair value [member]	member	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Recurring fair value measurement [member]	member	IFRS 13.93 a Disclosure	This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position at the end of each reporting period. [Refer: IFRSs [member]]
Non-recurring fair value measurement [member]	member	IFRS 13.93 a Disclosure	This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position in particular circumstances. [Refer: IFRSs [member]]
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]	member	IFRS 13.97 Disclosure	This member stands for items not measured at fair value in the statement of financial position but for which fair value is disclosed. [Refer: At fair value [member]]
Classes of liabilities [axis]	axis	IFRS 13.93 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Liabilities [member]	member [default]	IFRS 13.93 Disclosure	This member stands for a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of liabilities' axis if no other member is used. [Refer: Liabilities]
Derivatives [member]	member	IFRS 13.IE60 Example, IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.94 Example	This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]
Contingent consideration [member]	member	IFRS 13.94 Common practice	This member stands for an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.
Unobservable inputs [axis]	axis	IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Unobservable inputs [member]	member [default]	IFRS 13.93 h Common practice, IFRS 13.93 d Disclosure	This member stands for all the unobservable inputs. It also represents the standard value for the 'Unobservable inputs' axis if no other member is used.
Interest rate, measurement input [member]	member	IFRS 13.B36 a Example	This member stands for an interest rate used as a measurement input.
Historical volatility for shares, measurement input [member]	member	IFRS 13.B36 b Example	This member stands for the historical volatility for shares used as a measurement input.
Adjustment to mid-market consensus price, measurement input [member]	member	IFRS 13.B36 c Example	This member stands for an adjustment to mid-market consensus price, used as a measurement input.
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]	member	IFRS 13.B36 d Example	This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement input.
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]	member	IFRS 13.B36 e Example	This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]	member	IFRS 13.B36 e Example	This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.
Revenue multiple, measurement input [member]	member	IFRS 13.IE63 Example, IFRS 13.93 d Example	This member stands for a revenue multiple used as a measurement input.
Constant prepayment rate, measurement input [member]	member	IFRS 13.93 d Example, IFRS 13.IE63 Example	This member stands for the constant prepayment rate used as a measurement input.
Probability of default, measurement input [member]	member	IFRS 13.IE63 Example, IFRS 13.93 d Example	This member stands for the probability of default used as a measurement input.
Discount rate, measurement input [member]	member	IFRS 13.93 d Common practice	This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.
Weighted average cost of capital, measurement input [member]	member	IFRS 13.IE63 Example, IFRS 13.93 d Example	This member stands for the weighted average cost of capital used as a measurement input.
Rent, measurement input [member]	member	IFRS 13.93 d Common practice	This member stands for the rent used as a measurement input.
Capitalisation rate, measurement input [member]	member	IFRS 13.93 d Example, IFRS 13.IE63 Example	This member stands for a capitalisation rate used as a measurement input.
Credit spread, measurement input [member]	member	IFRS 13.93 d Common practice	This member stands for the credit spread used as a measurement input.
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities	text	IFRS 13.93 h (i) Disclosure	The description of the sensitivity of the fair value measurement of liabilities to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement.
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	The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of liabilities. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]]
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	The description of the fact that changing one or more unobservable inputs for the fair value measurement of liabilities to reflect reasonably possible alternative assumptions would change the fair value significantly.
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	The description of how the effect on the fair value measurement of liabilities due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated.
Percentage of reasonably possible increase in unobservable input, liabilities	X.XX instant	IFRS 13.93 h (ii) Common practice	The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of liabilities.
Percentage of reasonably possible decrease in unobservable input, liabilities	X.XX instant	IFRS 13.93 h (ii) Common practice	The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of liabilities.
Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, liabilities [abstract]
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities	X duration, credit	IFRS 13.93 h (ii) Disclosure	The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible increase in an unobservable input.
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, liabilities	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, liabilities	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, liabilities	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, liabilities	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilities	X duration, credit	IFRS 13.93 h (ii) Disclosure	The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible decrease in an unobservable input.
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, liabilities	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, liabilities	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, liabilities	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, liabilities	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, liabilities [abstract]
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities	X duration, credit	IFRS 13.93 h (ii) Disclosure	The amount of increase in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities	X duration, debit	IFRS 13.93 h (ii) Disclosure	The amount of decrease in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities	X duration	IFRS 13.93 h (ii) Common practice	The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities	X duration	IFRS 13.93 h (ii) Common practice	The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities	X duration	IFRS 13.93 h (ii) Common practice	The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities	X duration	IFRS 13.93 h (ii) Common practice	The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [text block]	text block	IFRS 13.93 h Disclosure	The disclosure of the sensitivity analysis of the fair value measurement of the entity's own equity instruments to changes in unobservable inputs.
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [abstract]
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [table]	table	IFRS 13.93 h Disclosure	Schedule disclosing information related to the sensitivity analysis of the fair value measurement of the entity's own equity instruments to changes in unobservable inputs.
Measurement [axis]	axis	IAS 40.32A Disclosure, IFRS 13.93 a Disclosure, IAS 41.50 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated measurement [member]	member [default]	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other member is used.
At fair value [member]	member	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Recurring fair value measurement [member]	member	IFRS 13.93 a Disclosure	This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position at the end of each reporting period. [Refer: IFRSs [member]]
Non-recurring fair value measurement [member]	member	IFRS 13.93 a Disclosure	This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position in particular circumstances. [Refer: IFRSs [member]]
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]	member	IFRS 13.97 Disclosure	This member stands for items not measured at fair value in the statement of financial position but for which fair value is disclosed. [Refer: At fair value [member]]
Classes of entity's own equity instruments [axis]	axis	IFRS 13.93 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's own equity instruments [member]	member [default]	IFRS 13.93 Disclosure	This member stands for equity instruments issued by the entity. It also represents the standard value for the 'Classes of entity's own equity instruments' axis if no other member is used.
Unobservable inputs [axis]	axis	IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Unobservable inputs [member]	member [default]	IFRS 13.93 h Common practice, IFRS 13.93 d Disclosure	This member stands for all the unobservable inputs. It also represents the standard value for the 'Unobservable inputs' axis if no other member is used.
Interest rate, measurement input [member]	member	IFRS 13.B36 a Example	This member stands for an interest rate used as a measurement input.
Historical volatility for shares, measurement input [member]	member	IFRS 13.B36 b Example	This member stands for the historical volatility for shares used as a measurement input.
Adjustment to mid-market consensus price, measurement input [member]	member	IFRS 13.B36 c Example	This member stands for an adjustment to mid-market consensus price, used as a measurement input.
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]	member	IFRS 13.B36 d Example	This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement input.
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]	member	IFRS 13.B36 e Example	This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]	member	IFRS 13.B36 e Example	This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.
Revenue multiple, measurement input [member]	member	IFRS 13.IE63 Example, IFRS 13.93 d Example	This member stands for a revenue multiple used as a measurement input.
Constant prepayment rate, measurement input [member]	member	IFRS 13.93 d Example, IFRS 13.IE63 Example	This member stands for the constant prepayment rate used as a measurement input.
Probability of default, measurement input [member]	member	IFRS 13.IE63 Example, IFRS 13.93 d Example	This member stands for the probability of default used as a measurement input.
Discount rate, measurement input [member]	member	IFRS 13.93 d Common practice	This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.
Weighted average cost of capital, measurement input [member]	member	IFRS 13.IE63 Example, IFRS 13.93 d Example	This member stands for the weighted average cost of capital used as a measurement input.
Rent, measurement input [member]	member	IFRS 13.93 d Common practice	This member stands for the rent used as a measurement input.
Capitalisation rate, measurement input [member]	member	IFRS 13.93 d Example, IFRS 13.IE63 Example	This member stands for a capitalisation rate used as a measurement input.
Credit spread, measurement input [member]	member	IFRS 13.93 d Common practice	This member stands for the credit spread used as a measurement input.
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of sensitivity of fair value measurement to changes in unobservable inputs, entity's own equity instruments	text	IFRS 13.93 h (i) Disclosure	The description of the sensitivity of the fair value measurement of the entity's own equity instruments to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement. [Refer: Entity's own equity instruments [member]]
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	The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of the entity's own equity instruments. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]]
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	The description of the fact that changing one or more unobservable inputs for the fair value measurement of the entity's own equity instruments to reflect reasonably possible alternative assumptions would change the fair value significantly. [Refer: Entity's own equity instruments [member]]
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	The description of how the effect on fair value measurement of the entity's own equity instruments due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. [Refer: Entity's own equity instruments [member]]
Percentage of reasonably possible increase in unobservable input, entity's own equity instruments	X.XX instant	IFRS 13.93 h (ii) Common practice	The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of the entity's own equity instruments.
Percentage of reasonably possible decrease in unobservable input, entity's own equity instruments	X.XX instant	IFRS 13.93 h (ii) Common practice	The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of the entity's own equity instruments.
Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, entity's own equity instruments [abstract]
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, entity's own equity instruments	X duration, credit	IFRS 13.93 h (ii) Disclosure	The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments due to a reasonably possible increase in an unobservable input.
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, entity's own equity instruments	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, entity's own equity instruments	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, entity's own equity instruments	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, entity's own equity instruments	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, entity's own equity instruments	X duration, credit	IFRS 13.93 h (ii) Disclosure	The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments due to a reasonably possible decrease in an unobservable input.
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, entity's own equity instruments	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, entity's own equity instruments	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, entity's own equity instruments	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, entity's own equity instruments	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, entity's own equity instruments [abstract]
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments	X duration, credit	IFRS 13.93 h (ii) Disclosure	The amount of increase in the fair value measurement of the entity's own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity's own equity instruments	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase in the fair value measurement of the entity's own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity's own equity instruments	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity's own equity instruments	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase in the fair value measurement of the entity's own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity's own equity instruments	X duration	IFRS 13.93 h (ii) Common practice	The amount of increase in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments	X duration, debit	IFRS 13.93 h (ii) Disclosure	The amount of decrease in the fair value measurement of the entity's own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity's own equity instruments	X duration	IFRS 13.93 h (ii) Common practice	The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity's own equity instruments	X duration	IFRS 13.93 h (ii) Common practice	The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity's own equity instruments	X duration	IFRS 13.93 h (ii) Common practice	The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity's own equity instruments	X duration	IFRS 13.93 h (ii) Common practice	The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block]	text block	IFRS 13.98 Disclosure	The disclosure of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]]
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 13.98 Disclosure	Schedule disclosing information related to liabilities measured at fair value and issued with inseparable third-party credit enhancement.
Liabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]	axis	IFRS 13.98 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]	member [default]	IFRS 13.98 Disclosure	This member stands for liabilities measured at fair value and issued with inseparable third-party credit enhancement. It also represents the standard value for the 'Liabilities measured at fair value and issued with inseparable third-party credit enhancement' axis if no other member is used. [Refer: Liabilities; At fair value [member]]
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of existence of third-party credit enhancement	text	IFRS 13.98 Disclosure	The description of the existence of third-party credit enhancement for liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]]
Description of whether third-party credit enhancement is reflected in fair value measurement	text	IFRS 13.98 Disclosure	The description of whether third-party credit enhancement is reflected in the fair value measurement of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]]
[823180] Notes - Intangible assets
Disclosure of intangible assets [text block]	text block	IAS 38 - Disclosure Disclosure	The entire disclosure for intangible assets.
Disclosure of detailed information about intangible assets [text block]	text block	IAS 38.118 Disclosure	The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]
Disclosure of detailed information about intangible assets [abstract]
Disclosure of detailed information about intangible assets [table]	table	IAS 38.118 Disclosure	Schedule disclosing information related to details of intangible assets.
Classes of intangible assets other than goodwill [axis]	axis	IAS 38.118 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Intangible assets other than goodwill [member]	member [default]	IFRS 16.53 Example, IAS 36.127 Example, IAS 38.118 Disclosure	This member stands for intangible assets other than goodwill. It also represents the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used. [Refer: Intangible assets other than goodwill]
Brand names [member]	member	IAS 38.119 a Example	This member stands for a class of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill]
Intangible exploration and evaluation assets [member]	member	IFRS 6.25 Disclosure	This member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
Mastheads and publishing titles [member]	member	IAS 38.119 b Example	This member stands for a class of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]
Computer software [member]	member	IAS 38.119 c Example	This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]
Licences and franchises [member]	member	IAS 38.119 d Example	This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
Licences [member]	member	IAS 38.119 Common practice	This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity. [Refer: Intangible assets other than goodwill]
GSM licences [member]	member	IAS 38.119 Common practice	This member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises]
UMTS licences [member]	member	IAS 38.119 Common practice	This member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises]
LTE licences [member]	member	IAS 38.119 Common practice	This member stands for Long Term Evolution licenses. [Refer: Licences and franchises]
Gaming licences [member]	member	IAS 38.119 Common practice	This member stands for licences related to gaming. [Refer: Licences [member]]
Franchises [member]	member	IAS 38.119 Common practice	This member stands for a class of intangible assets representing the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
Copyrights, patents and other industrial property rights, service and operating rights [member]	member	IAS 38.119 e Example	This member stands for a class of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]
Airport landing rights [member]	member	IAS 38.119 Common practice	This member stands for airport landing rights.
Mining rights [member]	member	IAS 38.119 Common practice	This member stands for rights related to mining activities.
Broadcasting rights [member]	member	IAS 38.119 Common practice	This member stands for broadcasting rights.
Service concession rights [member]	member	IAS 38.119 Common practice	This member stands for service concession rights. [Refer: Service concession arrangements [member]]
Recipes, formulae, models, designs and prototypes [member]	member	IAS 38.119 f Example	This member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]
Customer-related intangible assets [member]	member	IAS 38.119 Common practice	This member stands for a class of intangible assets representing assets related to customers. Such assets may include customer lists, order or production backlog, customer contracts and related customer relationships as well as non-contractual customer relationships.
Value of business acquired [member]	member	IAS 38.119 Common practice	This member stands for a class of intangible assets representing the difference between (a) the fair value of the contractual insurance rights acquired and the insurance obligations assumed in a business combination; and (b) the amount of liability measured in accordance with the insurer’s accounting policies for insurance contracts that it issues. [Refer: Business combinations [member]]
Capitalised development expenditure [member]	member	IAS 38.119 Common practice	This member stands for a class of intangible assets arising from development expenditure capitalised before the start of commercial production or use. An intangible asset shall only be recognised if the entity can demonstrate all of the following: (a) the technical feasibility of completing the intangible asset so that it will be available for use or sale; (b) its intention to complete the intangible asset and use or sell it; (c) its ability to use or sell the intangible asset; (d) how the intangible asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset; (e) the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and (f) its ability to measure reliably the expenditure attributable to the intangible asset during its development.
Intangible assets under development [member]	member	IAS 38.119 g Example	This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]
Technology-based intangible assets [member]	member	IAS 38.119 Common practice	This member stands for a class of intangible assets representing assets based on technology. Such assets may include patented and unpatented technology, databases as well as trade secrets. [Refer: Intangible assets other than goodwill]
Other intangible assets [member]	member	IAS 38.119 Common practice	This member stands for a class of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
Methods of generation [axis]	axis	IAS 38.118 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Methods of generation [member]	member [default]	IAS 38.118 Disclosure	This member stands for all methods of generation. It also represents the standard value for the 'Methods of generation' axis if no other member is used.
Internally generated [member]	member	IAS 38.118 Disclosure	This member stands for items that have been internally generated by the entity.
Not internally generated [member]	member	IAS 38.118 Disclosure	This member stands for items that have not been internally generated by the entity.
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]	axis	IAS 40.79 d Disclosure, IAS 40.76 Disclosure, Expiry date 2023-01-01 IFRS 7.37 b Common practice, IAS 16.73 e Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 Common practice, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 38.118 e Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IFRS 7.35H Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Carrying amount [member]	member [default]	IAS 40.79 d Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 a Example, IFRS 7.35I Disclosure, IAS 16.73 e Disclosure, Expiry date 2023-01-01 IFRS 7.37 b Example, IAS 38.118 e Disclosure, IAS 41.50 Disclosure, IFRS 7.35H Disclosure	This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss]
Gross carrying amount [member]	member	IAS 38.118 c Disclosure, IFRS 7.35M Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 Common practice, Expiry date 2023-01-01 IFRS 7.37 b Common practice, IFRS 7.35I Disclosure, IFRS 7.35N Example, IAS 16.73 d Disclosure, IAS 40.79 c Disclosure, IFRS 3.B67 d Disclosure, IAS 41.54 f Disclosure	This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
Accumulated depreciation, amortisation and impairment [member]	member	IAS 16.75 b Disclosure, IAS 40.79 c Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 16.73 d Disclosure	This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation expense]
Accumulated depreciation and amortisation [member]	member	IAS 16.75 b Disclosure, IAS 40.79 c Common practice, IAS 16.73 d Common practice, IAS 38.118 c Common practice, IAS 41.54 f Common practice	This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]
Accumulated impairment [member]	member	IAS 40.79 c Common practice, Expiry date 2023-01-01 IFRS 7.37 b Example, IFRS 7.35H Disclosure, IAS 38.118 c Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35N Example, Expiry date 2023-01-01 IFRS 7.IG29 b Example, IAS 16.73 d Common practice, IAS 41.54 f Common practice	This member stands for accumulated impairment. [Refer: Impairment loss]
Disclosure of detailed information about intangible assets [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included	text	IAS 38.118 d Disclosure	The description of the line item(s) of the statement of comprehensive income in which amortisation of intangible assets is included. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]
Amortisation method, intangible assets other than goodwill	text	IAS 38.118 b Disclosure	The amortisation method used for intangible assets other than goodwill with finite useful lives. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]
Amortisation rate, intangible assets other than goodwill	X.XX duration	IAS 38.118 a Disclosure	The amortisation rate used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
Useful life measured as period of time, intangible assets other than goodwill	DUR	IAS 38.118 a Disclosure	The useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
Useful life measured in production or other similar units, intangible assets other than goodwill	X.XX duration	IAS 38.118 a Disclosure	The useful life, measured in production or other similar units, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
Description of useful life, intangible assets other than goodwill	text	IAS 38.118 a Disclosure	Description of useful life used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
Effective dates of revaluation, intangible assets other than goodwill	text	IAS 38.124 a (i) Disclosure	The effective dates of revaluation for classes of intangible assets other than goodwill stated at revalued amounts. [Refer: Intangible assets other than goodwill]
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 c Disclosure, IAS 38.118 e Disclosure	The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]
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	The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]
Acquisitions through business combinations, intangible assets other than goodwill	X duration, debit	IAS 38.118 e (i) Disclosure	The increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]
Increase (decrease) through net exchange differences, intangible assets other than goodwill	X duration, debit	IAS 38.118 e (vii) Disclosure	The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets other than goodwill]
Amortisation, intangible assets other than goodwill	(X) duration	IAS 38.118 e (vi) Disclosure	The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]
Impairment loss recognised in profit or loss, intangible assets other than goodwill	(X) duration	IAS 38.118 e (iv) Disclosure	The amount of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets other than goodwill]
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill	X duration	IAS 38.118 e (v) Disclosure	The amount of reversal of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in profit or loss; Intangible assets other than goodwill]
Revaluation increase (decrease), intangible assets other than goodwill	X duration, debit	IAS 38.118 e (iii) Disclosure	The increase (decrease) in intangible assets other than goodwill resulting from revaluations to fair value. [Refer: Intangible assets other than goodwill; Revaluation surplus]
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill	(X) duration	IAS 38.118 e (iii) Disclosure	The amount of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer: Impairment loss recognised in other comprehensive income; Intangible assets other than goodwill]
Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill	X duration	IAS 38.118 e (iii) Disclosure	The amount of reversal of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in other comprehensive income; Intangible assets other than goodwill]
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 e Common practice	The increase (decrease) in intangible assets other than goodwill resulting from transfers. [Refer: Intangible assets other than goodwill]
Increase (decrease) through other changes, intangible assets other than goodwill	X duration, debit	IAS 38.118 e (viii) Disclosure	The increase (decrease) in intangible assets other than goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
Total increase (decrease) through transfers and other changes, intangible assets other than goodwill	X duration, debit	IAS 38.118 e Common practice	The increase (decrease) in intangible assets other than goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
Disposals and retirements, intangible assets other than goodwill [abstract]
Disposals, intangible assets other than goodwill	(X) duration, credit	IAS 38.118 e (ii) Disclosure	The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill]
Retirements, intangible assets other than goodwill	(X) duration, credit	IAS 38.118 e Common practice	The decrease in intangible assets other than goodwill resulting from retirements. [Refer: Intangible assets other than goodwill]
Total disposals and retirements, intangible assets other than goodwill	(X) duration, credit	IAS 38.118 e Common practice	The decrease in intangible assets other than goodwill resulting from disposals and retirements. [Refer: Intangible assets other than goodwill]
Decrease through classified as held for sale, intangible assets other than goodwill	(X) duration, credit	IAS 38.118 e (ii) Disclosure	The decrease in intangible assets other than goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets other than goodwill]
Decrease through loss of control of subsidiary, intangible assets other than goodwill	(X) duration, credit	IAS 38.118 e Common practice	The decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets other than goodwill]
Total increase (decrease) in intangible assets other than goodwill	X duration, debit	IAS 38.118 e Disclosure	The increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
Intangible assets other than goodwill at end of period	X instant, debit	IAS 1.54 c Disclosure, IAS 38.118 e Disclosure	The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]
Revaluation of intangible assets [abstract]
Intangible assets other than goodwill, revalued assets	X instant, debit	IAS 38.124 a (ii) Disclosure	The amount of intangible assets other than goodwill that are accounted for at revalued amounts. [Refer: Intangible assets other than goodwill]
Intangible assets other than goodwill, revalued assets, at cost	X instant, debit	IAS 38.124 a (iii) Disclosure	The amount of intangible assets other than goodwill that would have been recognised had the revalued intangible assets been measured using the cost model after recognition. [Refer: Intangible assets other than goodwill]
Intangible assets other than goodwill, revaluation surplus	X instant, credit	IAS 38.124 b Disclosure	The amount of revaluation surplus that relates to intangible assets other than goodwill. [Refer: Intangible assets other than goodwill; Revaluation surplus]
Disclosure of intangible assets with indefinite useful life [text block]	text block	IAS 38.122 a Disclosure	The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life]
Disclosure of intangible assets with indefinite useful life [abstract]
Disclosure of intangible assets with indefinite useful life [table]	table	IAS 38.122 a Disclosure	Schedule disclosing information related to intangible assets with an indefinite useful life.
Intangible assets with indefinite useful life [axis]	axis	IAS 38.122 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Intangible assets with indefinite useful life [member]	member [default]	IAS 38.122 a Disclosure	This member stands for intangible assets with an indefinite useful life. It also represents the standard value for the 'Intangible assets with indefinite useful life' axis if no other member is used. [Refer: Intangible assets with indefinite useful life]
Disclosure of intangible assets with indefinite useful life [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Intangible assets with indefinite useful life	X instant, debit	IAS 36.134 b Disclosure, IAS 36.135 b Disclosure, IAS 38.122 a Disclosure	The amount of intangible assets assessed as having an indefinite useful life. [Refer: Intangible assets other than goodwill]
Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life	text	IAS 38.122 a Disclosure	The description of intangible assets with indefinite useful life, supporting the assessment of indefinite useful life. [Refer: Intangible assets other than goodwill]
Disclosure of intangible assets material to entity [text block]	text block	IAS 38.122 b Disclosure	The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]
Disclosure of intangible assets material to entity [abstract]
Disclosure of intangible assets material to entity [table]	table	IAS 38.122 b Disclosure	Schedule disclosing information related to intangible assets that are material to the entity.
Intangible assets material to entity [axis]	axis	IAS 38.122 b Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Intangible assets material to entity [member]	member [default]	IAS 38.122 b Disclosure	This member stands for intangible assets material to the entity. It also represents the standard value for the 'Intangible assets material to entity' axis if no other member is used. [Refer: Intangible assets material to entity]
Disclosure of intangible assets material to entity [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of intangible assets material to entity	text	IAS 38.122 b Disclosure	The description of intangible assets that are material to the entity's financial statements. [Refer: Intangible assets other than goodwill]
Intangible assets material to entity	X instant, debit	IAS 38.122 b Disclosure	The amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]
Remaining amortisation period of intangible assets material to entity	DUR	IAS 38.122 b Disclosure	The remaining amortisation period of individual intangible assets that are material to the entity’s financial statements. [Refer: Depreciation and amortisation expense]
Intangible assets acquired by way of government grant, fair value initially recognised	X instant, debit	IAS 38.122 c (i) Disclosure	The initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member]; Government grants; Intangible assets other than goodwill]
Intangible assets acquired by way of government grant	X instant, debit	IAS 38.122 c (ii) Disclosure	The amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than goodwill]
Explanation of assets acquired by way of government grant and initially recognised at fair value	text	IAS 38.122 c (iii) Disclosure	The explanation of whether assets acquired by way of government grants and initially recognised at fair value are measured after recognition under the cost model or the revaluation model. [Refer: At fair value [member]; Government [member]; Government grants]
Intangible assets whose title is restricted	X instant, debit	IAS 38.122 d Disclosure	The amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill]
Intangible assets pledged as security for liabilities	X instant, debit	IAS 38.122 d Disclosure	The amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill]
Contractual commitments for acquisition of intangible assets	X instant, credit	IAS 38.122 e Disclosure	The amount of contractual commitments for the acquisition of intangible assets.
Description of fully amortised intangible assets	text	IAS 38.128 a Example	The description of fully amortised intangible assets that are still in use. [Refer: Intangible assets other than goodwill]
Description of significant intangible assets controlled by entity but not recognised	text	IAS 38.128 b Example	The description of significant intangible assets controlled by the entity but not recognised as assets because they did not meet the recognition criteria in IAS 38 or because they were acquired or generated before the version of IAS 38 issued in 1998 was effective. [Refer: Intangible assets other than goodwill]
Explanation of restrictions on distribution of revaluation surplus for intangible assets	text	IAS 38.124 b Disclosure	The explanation of restrictions on the distribution of the balance of the revaluation surplus for intangible assets to shareholders. [Refer: Revaluation surplus]
Research and development expense	X duration, debit	IAS 38.126 Disclosure	The amount of expenditure directly attributable to research or development activities, recognised in profit or loss.
Disclosure of reconciliation of changes in intangible assets and goodwill [text block]	text block	IAS 38.118 Common practice	The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Disclosure of reconciliation of changes in intangible assets and goodwill [table]	table	IAS 38.118 Common practice	Schedule disclosing information related to the reconciliation of changes in intangible assets and goodwill.
Classes of intangible assets and goodwill [axis]	axis	IAS 38.118 Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Intangible assets and goodwill [member]	member [default]	IAS 38.118 Common practice	This member stands for intangible assets and goodwill. It also represents the standard value for the 'Classes of intangible assets and goodwill' axis if no other member is used. [Refer: Goodwill; Intangible assets other than goodwill]
Intangible assets other than goodwill [member]	member [default]	IFRS 16.53 Example, IAS 36.127 Example, IAS 38.118 Disclosure	This member stands for intangible assets other than goodwill. It also represents the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used. [Refer: Intangible assets other than goodwill]
Brand names [member]	member	IAS 38.119 a Example	This member stands for a class of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill]
Intangible exploration and evaluation assets [member]	member	IFRS 6.25 Disclosure	This member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
Mastheads and publishing titles [member]	member	IAS 38.119 b Example	This member stands for a class of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]
Computer software [member]	member	IAS 38.119 c Example	This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]
Licences and franchises [member]	member	IAS 38.119 d Example	This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
Licences [member]	member	IAS 38.119 Common practice	This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity. [Refer: Intangible assets other than goodwill]
GSM licences [member]	member	IAS 38.119 Common practice	This member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises]
UMTS licences [member]	member	IAS 38.119 Common practice	This member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises]
LTE licences [member]	member	IAS 38.119 Common practice	This member stands for Long Term Evolution licenses. [Refer: Licences and franchises]
Gaming licences [member]	member	IAS 38.119 Common practice	This member stands for licences related to gaming. [Refer: Licences [member]]
Franchises [member]	member	IAS 38.119 Common practice	This member stands for a class of intangible assets representing the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
Copyrights, patents and other industrial property rights, service and operating rights [member]	member	IAS 38.119 e Example	This member stands for a class of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]
Airport landing rights [member]	member	IAS 38.119 Common practice	This member stands for airport landing rights.
Mining rights [member]	member	IAS 38.119 Common practice	This member stands for rights related to mining activities.
Broadcasting rights [member]	member	IAS 38.119 Common practice	This member stands for broadcasting rights.
Service concession rights [member]	member	IAS 38.119 Common practice	This member stands for service concession rights. [Refer: Service concession arrangements [member]]
Recipes, formulae, models, designs and prototypes [member]	member	IAS 38.119 f Example	This member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]
Customer-related intangible assets [member]	member	IAS 38.119 Common practice	This member stands for a class of intangible assets representing assets related to customers. Such assets may include customer lists, order or production backlog, customer contracts and related customer relationships as well as non-contractual customer relationships.
Value of business acquired [member]	member	IAS 38.119 Common practice	This member stands for a class of intangible assets representing the difference between (a) the fair value of the contractual insurance rights acquired and the insurance obligations assumed in a business combination; and (b) the amount of liability measured in accordance with the insurer’s accounting policies for insurance contracts that it issues. [Refer: Business combinations [member]]
Capitalised development expenditure [member]	member	IAS 38.119 Common practice	This member stands for a class of intangible assets arising from development expenditure capitalised before the start of commercial production or use. An intangible asset shall only be recognised if the entity can demonstrate all of the following: (a) the technical feasibility of completing the intangible asset so that it will be available for use or sale; (b) its intention to complete the intangible asset and use or sell it; (c) its ability to use or sell the intangible asset; (d) how the intangible asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset; (e) the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and (f) its ability to measure reliably the expenditure attributable to the intangible asset during its development.
Intangible assets under development [member]	member	IAS 38.119 g Example	This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]
Technology-based intangible assets [member]	member	IAS 38.119 Common practice	This member stands for a class of intangible assets representing assets based on technology. Such assets may include patented and unpatented technology, databases as well as trade secrets. [Refer: Intangible assets other than goodwill]
Other intangible assets [member]	member	IAS 38.119 Common practice	This member stands for a class of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
Goodwill [member]	member	IAS 36.127 Example	This member stands for goodwill. [Refer: Goodwill]
Methods of generation [axis]	axis	IAS 38.118 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Methods of generation [member]	member [default]	IAS 38.118 Disclosure	This member stands for all methods of generation. It also represents the standard value for the 'Methods of generation' axis if no other member is used.
Internally generated [member]	member	IAS 38.118 Disclosure	This member stands for items that have been internally generated by the entity.
Not internally generated [member]	member	IAS 38.118 Disclosure	This member stands for items that have not been internally generated by the entity.
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]	axis	IAS 40.79 d Disclosure, IAS 40.76 Disclosure, Expiry date 2023-01-01 IFRS 7.37 b Common practice, IAS 16.73 e Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 Common practice, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 38.118 e Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IFRS 7.35H Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Carrying amount [member]	member [default]	IAS 40.79 d Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 a Example, IFRS 7.35I Disclosure, IAS 16.73 e Disclosure, Expiry date 2023-01-01 IFRS 7.37 b Example, IAS 38.118 e Disclosure, IAS 41.50 Disclosure, IFRS 7.35H Disclosure	This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss]
Gross carrying amount [member]	member	IAS 38.118 c Disclosure, IFRS 7.35M Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 Common practice, Expiry date 2023-01-01 IFRS 7.37 b Common practice, IFRS 7.35I Disclosure, IFRS 7.35N Example, IAS 16.73 d Disclosure, IAS 40.79 c Disclosure, IFRS 3.B67 d Disclosure, IAS 41.54 f Disclosure	This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
Accumulated depreciation, amortisation and impairment [member]	member	IAS 16.75 b Disclosure, IAS 40.79 c Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 16.73 d Disclosure	This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation expense]
Accumulated depreciation and amortisation [member]	member	IAS 16.75 b Disclosure, IAS 40.79 c Common practice, IAS 16.73 d Common practice, IAS 38.118 c Common practice, IAS 41.54 f Common practice	This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]
Accumulated impairment [member]	member	IAS 40.79 c Common practice, Expiry date 2023-01-01 IFRS 7.37 b Example, IFRS 7.35H Disclosure, IAS 38.118 c Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35N Example, Expiry date 2023-01-01 IFRS 7.IG29 b Example, IAS 16.73 d Common practice, IAS 41.54 f Common practice	This member stands for accumulated impairment. [Refer: Impairment loss]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	X instant, debit	IAS 1.55 Common practice	The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]
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	The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]
Acquisitions through business combinations, intangible assets and goodwill	X duration, debit	IAS 38.118 e (i) Common practice	The increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets and goodwill]
Increase (decrease) through net exchange differences, intangible assets and goodwill	X duration, debit	IAS 38.118 e (vii) Common practice	The increase (decrease) in intangible assets and goodwill resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets and goodwill]
Amortisation, intangible assets other than goodwill	(X) duration	IAS 38.118 e (vi) Disclosure	The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]
Impairment loss recognised in profit or loss, intangible assets and goodwill	(X) duration	IAS 38.118 e (iv) Common practice	The amount of impairment loss recognised in profit or loss for intangible assets and goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets and goodwill]
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill	X duration	IAS 38.118 e (v) Disclosure	The amount of reversal of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in profit or loss; Intangible assets other than goodwill]
Revaluation increase (decrease), intangible assets other than goodwill	X duration, debit	IAS 38.118 e (iii) Disclosure	The increase (decrease) in intangible assets other than goodwill resulting from revaluations to fair value. [Refer: Intangible assets other than goodwill; Revaluation surplus]
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill	(X) duration	IAS 38.118 e (iii) Disclosure	The amount of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer: Impairment loss recognised in other comprehensive income; Intangible assets other than goodwill]
Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill	X duration	IAS 38.118 e (iii) Disclosure	The amount of reversal of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in other comprehensive income; Intangible assets other than goodwill]
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 e Common practice	The increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill]
Increase (decrease) through other changes, intangible assets and goodwill	X duration, debit	IAS 38.118 e (viii) Common practice	The increase (decrease) in intangible assets and goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill]
Total increase (decrease) through transfers and other changes, intangible assets and goodwill	X duration, debit	IAS 38.118 e Common practice	The increase (decrease) in intangible assets and goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill]
Disposals and retirements, intangible assets and goodwill [abstract]
Disposals, intangible assets and goodwill	(X) duration, credit	IAS 38.118 e (ii) Common practice	The decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill]
Retirements, intangible assets and goodwill	(X) duration, credit	IAS 38.118 e Common practice	The decrease in intangible assets and goodwill resulting from retirements. [Refer: Intangible assets and goodwill]
Total disposals and retirements, intangible assets and goodwill	(X) duration, credit	IAS 38.118 e Common practice	The decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill]
Decrease through classified as held for sale, intangible assets and goodwill	(X) duration, credit	IAS 38.118 e (ii) Common practice	The decrease in intangible assets and goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets and goodwill]
Decrease through loss of control of subsidiary, intangible assets and goodwill	(X) duration, credit	IAS 38.118 e Common practice	The decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets and goodwill]
Subsequent recognition of deferred tax assets, goodwill	(X) duration, credit	IFRS 3.B67 d (iii) Disclosure	The decrease in goodwill resulting from the subsequent recognition of deferred tax assets during the measurement period for a business combination. [Refer: Goodwill; Deferred tax assets; Business combinations [member]]
Total increase (decrease) in intangible assets and goodwill	X duration, debit	IAS 38.118 e Common practice	The increase (decrease) in intangible assets and goodwill. [Refer: Intangible assets and goodwill]
Intangible assets and goodwill at end of period	X instant, debit	IAS 1.55 Common practice	The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]
Identification of unadjusted comparative information	text	IFRS 11.C13B Disclosure, IFRS 10.C6B Disclosure, IAS 38.130I Disclosure, Effective 2023-01-01 IFRS 17.C27 Disclosure, IAS 27.18I Disclosure, IAS 16.80A Disclosure, IFRS 17.C27 Disclosure	The identification of unadjusted comparative information in the financial statements.
Statement that unadjusted comparative information has been prepared on different basis	text	IAS 27.18I Disclosure, IAS 16.80A Disclosure, IFRS 10.C6B Disclosure, Effective 2023-01-01 IFRS 17.C27 Disclosure, IFRS 11.C13B Disclosure, IAS 38.130I Disclosure, IFRS 17.C27 Disclosure	The statement that unadjusted comparative information in the financial statements has been prepared on a different basis.
Explanation of basis of preparation of unadjusted comparative information	text	IAS 27.18I Disclosure, Effective 2023-01-01 IFRS 17.C27 Disclosure, IFRS 10.C6B Disclosure, IAS 38.130I Disclosure, IAS 16.80A Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure	The explanation of the basis used for the preparation of unadjusted comparative information in the financial statements.
[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 - Disclosure Disclosure	The entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets.
Gains (losses) on initial recognition of biological assets and agricultural produce for current period	X duration, credit	IAS 41.40 Disclosure	The aggregate gains (losses) arising during the current period on the initial recognition of biological assets and agricultural produce. [Refer: Biological assets]
Gains (losses) on change in fair value less costs to sell of biological assets for current period	X duration, credit	IAS 41.40 Disclosure	The gains (losses) arising during the current period on the change in fair value less costs to sell of biological assets. [Refer: Biological assets]
Disclosure of detailed information about biological assets [text block]	text block	IAS 41.43 Example	The disclosure of detailed information about biological assets. [Refer: Biological assets]
Disclosure of detailed information about biological assets [abstract]
Disclosure of detailed information about biological assets [table]	table	IAS 41.43 Example	Schedule disclosing information related to details of biological assets.
Biological assets by group [axis]	axis	IAS 41.41 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Biological assets, group [member]	member [default]	IAS 41.41 Disclosure	This member stands for all biological assets when disaggregated by group. It also represents the standard value for the 'Biological assets by group' axis if no other member is used. [Refer: Biological assets]
Living animals [member]	member	IAS 41.41 Common practice	This member stands for living animals.
Plants [member]	member	IAS 41.41 Common practice	This member stands for plants.
Biological assets by type [axis]	axis	IAS 41.43 Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Biological assets, type [member]	member [default]	IAS 41.43 Example	This member stands for all biological assets when disaggregated by type. It also represents the standard value for the 'Biological assets by type' axis if no other member is used. [Refer: Biological assets]
Consumable biological assets [member]	member	IAS 41.43 Example	This member stands for consumable biological assets. Consumable biological assets are those that are to be harvested as agricultural produce or sold as biological assets. [Refer: Biological assets]
Bearer biological assets [member]	member	IAS 41.43 Example	This member stands for bearer biological assets. Bearer biological assets are those other than consumable biological assets. [Refer: Biological assets; Consumable biological assets [member]]
Biological assets by age [axis]	axis	IAS 41.43 Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Biological assets, age [member]	member [default]	IAS 41.43 Example	This member stands for all biological assets when disaggregated by age. It also represents the standard value for the 'Biological assets by age' axis if no other member is used. [Refer: Biological assets]
Mature biological assets [member]	member	IAS 41.43 Example	This member stands for mature biological assets. Mature biological assets are those that have attained harvestable specifications (for consumable biological assets) or are able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets]
Immature biological assets [member]	member	IAS 41.43 Example	This member stands for immature biological assets. Immature biological assets are those that have not attained harvestable specifications (for consumable biological assets) or are not able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets]
Disclosure of detailed information about biological assets [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of biological assets	text	IAS 41.41 Disclosure	The description of biological assets. [Refer: Biological assets]
Biological assets	X instant, debit	IAS 41.50 Disclosure, IAS 1.54 f Disclosure, IAS 41.43 Example	The amount of living animals or plants recognised as assets.
Description of nature of activities of biological assets	text	IAS 41.46 a Disclosure	The description of the nature of activities involving biological assets. [Refer: Biological assets]
Area of land used for agriculture		IAS 41.46 b (i) Common practice	The area of land used for agriculture by the entity.
Number of living animals	X.XX instant	IAS 41.46 b (i) Common practice	The number of entity's living animals.
Disclosure of information about agricultural produce [text block]	text block	IAS 41.46 b (ii) Disclosure	The disclosure of information about agricultural produce. Agricultural produce is the harvested produce of the entity's biological assets. [Refer: Biological assets]
Disclosure of information about agricultural produce [abstract]
Disclosure of information about agricultural produce [table]	table	IAS 41.46 b (ii) Disclosure	Schedule disclosing information related to agricultural produce.
Agricultural produce by group [axis]	axis	IAS 41.46 b (ii) Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Agricultural produce, group [member]	member [default]	IAS 41.46 b (ii) Common practice	This member stands for all agricultural produce when disaggregated by group. It also represents the standard value for the 'Agricultural produce by group' axis if no other member is used. [Refer: Current agricultural produce]
Disclosure of information about agricultural produce [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Output of agricultural produce	X.XX duration	IAS 41.46 b (ii) Common practice	The output of entity's agricultural produce.
Description of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produce	text	IAS 41.46 b Disclosure	The description of non-financial measures, or estimates, of the physical quantities of biological assets, and the output of agricultural produce. [Refer: Biological assets]
Biological assets whose title is restricted	X instant, debit	IAS 41.49 a Disclosure	The amount of biological assets whose title is restricted. [Refer: Biological assets]
Biological assets pledged as security for liabilities	X instant, debit	IAS 41.49 a Disclosure	The amount of biological assets pledged as security for liabilities. [Refer: Biological assets]
Commitments for development or acquisition of biological assets	X instant, credit	IAS 41.49 b Disclosure	The amount of commitments for the development or acquisition of biological assets. [Refer: Biological assets]
Description of financial risk management related to agricultural activity	text	IAS 41.49 c Disclosure	The description of financial risk management related to agricultural activity.
Disclosure of reconciliation of changes in biological assets [text block]	text block	IAS 41.50 Disclosure	The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets]
Disclosure of reconciliation of changes in biological assets [abstract]
Disclosure of reconciliation of changes in biological assets [table]	table	IAS 41.50 Disclosure	Schedule disclosing information related to the reconciliation of changes in biological assets.
Measurement [axis]	axis	IAS 40.32A Disclosure, IFRS 13.93 a Disclosure, IAS 41.50 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated measurement [member]	member [default]	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other member is used.
At fair value [member]	member	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
At cost [member]	member	IAS 41.50 Disclosure, IAS 41.55 Disclosure, IAS 40.32A Disclosure	This member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs.
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]	axis	IAS 40.79 d Disclosure, IAS 40.76 Disclosure, Expiry date 2023-01-01 IFRS 7.37 b Common practice, IAS 16.73 e Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 Common practice, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 38.118 e Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IFRS 7.35H Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Carrying amount [member]	member [default]	IAS 40.79 d Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 a Example, IFRS 7.35I Disclosure, IAS 16.73 e Disclosure, Expiry date 2023-01-01 IFRS 7.37 b Example, IAS 38.118 e Disclosure, IAS 41.50 Disclosure, IFRS 7.35H Disclosure	This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss]
Gross carrying amount [member]	member	IAS 38.118 c Disclosure, IFRS 7.35M Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 Common practice, Expiry date 2023-01-01 IFRS 7.37 b Common practice, IFRS 7.35I Disclosure, IFRS 7.35N Example, IAS 16.73 d Disclosure, IAS 40.79 c Disclosure, IFRS 3.B67 d Disclosure, IAS 41.54 f Disclosure	This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
Accumulated depreciation, amortisation and impairment [member]	member	IAS 16.75 b Disclosure, IAS 40.79 c Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 16.73 d Disclosure	This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation expense]
Accumulated depreciation and amortisation [member]	member	IAS 16.75 b Disclosure, IAS 40.79 c Common practice, IAS 16.73 d Common practice, IAS 38.118 c Common practice, IAS 41.54 f Common practice	This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]
Accumulated impairment [member]	member	IAS 40.79 c Common practice, Expiry date 2023-01-01 IFRS 7.37 b Example, IFRS 7.35H Disclosure, IAS 38.118 c Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35N Example, Expiry date 2023-01-01 IFRS 7.IG29 b Example, IAS 16.73 d Common practice, IAS 41.54 f Common practice	This member stands for accumulated impairment. [Refer: Impairment loss]
Biological assets [axis]	axis	IAS 41.50 Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Biological assets [member]	member [default]	IAS 41.50 Common practice	This member stands for living animals or plants. It also represents the standard value for the 'Biological assets' axis if no other member is used.
Current biological assets [member]	member	IAS 41.50 Common practice	This member stands for current biological assets. [Refer: Biological assets]
Non-current biological assets [member]	member	IAS 41.50 Common practice	This member stands for non-current biological assets. [Refer: Biological assets]
Disclosure of reconciliation of changes in biological assets [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Reconciliation of changes in biological assets [abstract]
Biological assets at beginning of period	X instant, debit	IAS 41.50 Disclosure, IAS 1.54 f Disclosure, IAS 41.43 Example	The amount of living animals or plants recognised as assets.
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 41.50 Common practice	The amount of additions to biological assets resulting from subsequent expenditure recognised as an asset. [Refer: Biological assets]
Additions from purchases, biological assets	X duration, debit	IAS 41.50 b Disclosure	The amount of additions to biological assets resulting from purchases. [Refer: Biological assets]
Total additions other than through business combinations, biological assets	X duration, debit	IAS 41.50 Common practice	The amount of additions to biological assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Biological assets]
Acquisitions through business combinations, biological assets	X duration, debit	IAS 41.50 e Disclosure	The increase in biological assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Biological assets]
Increase (decrease) through net exchange differences, biological assets	X duration, debit	IAS 41.50 f Disclosure	The increase (decrease) in biological assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Biological assets]
Depreciation, biological assets	(X) duration	IAS 41.55 c Disclosure	The amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets]
Impairment loss recognised in profit or loss, biological assets	(X) duration	IAS 41.55 a Disclosure	The amount of impairment loss recognised in profit or loss for biological assets. [Refer: Impairment loss recognised in profit or loss; Biological assets]
Reversal of impairment loss recognised in profit or loss, biological assets	X duration	IAS 41.55 b Disclosure	The amount of reversal of impairment loss recognised in profit or loss for biological assets. [Refer: Reversal of impairment loss recognised in profit or loss; Biological assets]
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 Ltd Example, IAS 41.51 Example	The gains (losses) arising from changes in fair value less costs to sell of biological assets due to physical changes. [Refer: Biological assets]
Gains (losses) on fair value adjustment attributable to price changes, biological assets	X duration	IAS 41 - Example 1 XYZ Dairy Ltd Example, IAS 41.51 Example	The gains (losses) arising from changes in fair value less costs to sell of biological assets due to price changes in the market. [Refer: Biological assets]
Total gains (losses) on fair value adjustment, biological assets	X duration	IAS 41.50 a Disclosure	The gains (losses) arising from changes in fair value less costs to sell of biological assets due to both physical and price changes in the market. [Refer: Biological assets]
Increase (decrease) through other changes, biological assets	X duration, debit	IAS 41.50 g Disclosure	The increase (decrease) in biological assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Biological assets]
Disposals, biological assets	(X) duration, credit	IAS 41.50 c Disclosure	The decrease in biological assets resulting from disposals. [Refer: Biological assets]
Decrease due to harvest, biological assets	(X) duration, credit	IAS 41.50 d Disclosure	The decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets' life processes. [Refer: Biological assets]
Decrease through classified as held for sale, biological assets	(X) duration, credit	IAS 41.50 c Disclosure	The decrease in biological assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Biological assets]
Total increase (decrease) in biological assets	X duration, debit	IAS 41.50 Disclosure	The increase (decrease) in biological assets. [Refer: Biological assets]
Biological assets at end of period	X instant, debit	IAS 41.50 Disclosure, IAS 1.54 f Disclosure, IAS 41.43 Example	The amount of living animals or plants recognised as assets.
Description of biological assets where fair value information is unreliable	text	IAS 41.54 a Disclosure	The description of biological assets where fair value information is unreliable and the entity measures them at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss]
Explanation of why fair value cannot be reliably measured for biological assets, at cost	text	IAS 41.54 b Disclosure	The explanation of why fair value cannot be reliably measured for biological assets measured at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss]
Range of estimates within which fair value is likely to lie for biological assets, at cost	text	IAS 41.54 c Disclosure	The range of estimates within which fair value is highly likely to lie for biological assets when their fair value cannot be measured reliably and the entity measures them at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets]
Depreciation method, biological assets, at cost	text	IAS 41.54 d Disclosure	The depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets]
Depreciation rate, biological assets, at cost	X.XX duration	IAS 41.54 e Disclosure	The depreciation rate used for biological assets. [Refer: Biological assets]
Useful life measured as period of time, biological assets, at cost	DUR	IAS 41.54 e Disclosure	The useful life, measured as period of time, used for biological assets. [Refer: Biological assets]
Useful life measured in production or other similar units, biological assets, at cost	X.XX duration	IAS 41.54 e Disclosure	The useful life, measured in production or other similar units, used for biological assets. [Refer: Biological assets]
Description of useful life, biological assets, at cost	text	IAS 41.54 e Disclosure	Description of useful life used for biological assets. [Refer: Biological assets]
Description of biological assets previously measured at cost	text	IAS 41.56 a Disclosure	The description of biological assets previously measured at their cost less any accumulated depreciation and impairment losses, which have become reliably measurable at fair value during the current period. [Refer: At fair value [member]; At cost [member]; Biological assets; Impairment loss]
Explanation of why fair value becomes reliable for biological assets previously measured at cost	text	IAS 41.56 b Disclosure	The explanation of why fair value becomes reliably measurable for biological assets previously measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: At cost [member]; Biological assets; Impairment loss]
Explanation of effect of change for biological asset for which fair value becomes reliably measurable	text	IAS 41.56 c Disclosure	The explanation of the effect of changing to fair value measurement for biological assets previously measured at their cost less any accumulated depreciation and impairment losses but for which fair value becomes reliably measurable. [Refer: Biological assets; Impairment loss]
Description of nature and extent of government grants for agricultural activity recognised in financial statements	text	IAS 41.57 a Disclosure	The description of the nature and extent of government grants for agricultural activity recognised in the financial statements. [Refer: Government [member]; Government grants]
Income from government grants related to agricultural activity	X duration, credit	IAS 41.57 a Common practice	The amount of income from government grants related to agricultural activities. [Refer: Government grants]
Description of unfulfilled conditions and other contingencies attached to government grant for agricultural activity	text	IAS 41.57 b Disclosure	The description of unfulfilled conditions and other contingencies attached to government grants for agricultural activity. [Refer: Government [member]; Government grants]
Explanation of significant decrease in level of government grants for agricultural activity	text	IAS 41.57 c Disclosure	The explanation of a significant decrease in the level of government grants for agricultural activity. [Refer: Government [member]; Government grants]
[824500] Regulatory deferral accounts
Disclosure of regulatory deferral accounts [text block]	text block	IFRS 14 - Disclosure Disclosure, IFRS 14 - Presentation Disclosure	The entire disclosure for regulatory deferral accounts.
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 14.25 Disclosure	The amount of regulatory deferral account debit balances that are directly related to a disposal group. [Refer: Regulatory deferral account debit balances; Disposal groups classified as held for sale [member]]
Other regulatory deferral account debit balances	X instant, debit	IFRS 14.IE5 Example, IFRS 14.25 Example	The amount of regulatory deferral account debit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account debit balances]
Total regulatory deferral account debit balances	X instant, debit	IFRS 14.20 a Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure	The amount of regulatory deferral account debit balances. [Refer: Regulatory deferral account balances [member]]
Deferred tax asset associated with regulatory deferral account balances	X instant, debit	IFRS 14.B11 b Disclosure, IFRS 14.24 Disclosure	The amount of deferred tax asset associated with regulatory deferral account balances. [Refer: Deferred tax assets; Regulatory deferral account balances [member]]
Total regulatory deferral account debit balances and related deferred tax asset	X instant, debit	IFRS 14.B11 a Disclosure, IFRS 14.24 Disclosure	The amount of regulatory deferral account debit balances and the related deferred tax asset. [Refer: Regulatory deferral account debit balances; Deferred tax asset associated with regulatory deferral account balances]
Assets and regulatory deferral account debit balances	X instant, debit	IFRS 14.21 Disclosure	The amount of assets and regulatory deferral account debit balances. [Refer: Assets; Regulatory deferral account debit balances]
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 14.25 Disclosure	The amount of regulatory deferral account credit balances that are directly related to a disposal group. [Refer: Regulatory deferral account credit balances; Disposal groups classified as held for sale [member]]
Other regulatory deferral account credit balances	X instant, credit	IFRS 14.25 Example, IFRS 14.IE5 Example	The amount of regulatory deferral account credit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account credit balances]
Total regulatory deferral account credit balances	X instant, credit	IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure, IFRS 14.20 b Disclosure	The amount of regulatory deferral account credit balances. [Refer: Regulatory deferral account balances [member]]
Deferred tax liability associated with regulatory deferral account balances	X instant, credit	IFRS 14.B11 b Disclosure, IFRS 14.24 Disclosure	The amount of deferred tax liability associated with regulatory deferral account balances. [Refer: Deferred tax liabilities; Regulatory deferral account balances [member]]
Total regulatory deferral account credit balances and related deferred tax liability	X instant, credit	IFRS 14.B11 a Disclosure, IFRS 14.24 Disclosure	The amount of regulatory deferral account credit balances and the related deferred tax liability. [Refer: Regulatory deferral account credit balances; Deferred tax liability associated with regulatory deferral account balances]
Equity, liabilities and regulatory deferral account credit balances	X instant, credit	IFRS 14.21 Disclosure	The amount of equity, liabilities and regulatory deferral account credit balances. [Refer: Equity; Liabilities; Regulatory deferral account credit balances]
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 14.23 Disclosure	The profit (loss) that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss; Profit (loss)]
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 14.23 Example, IFRS 14.IE1 Example	The profit (loss), attributable to owners of parent, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]
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.IE1 Example, IFRS 14.23 Example	The profit (loss), attributable to non-controlling interests, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Non-controlling interests]
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 14.25 Disclosure	The amount of the net movement in regulatory deferral account balances related to profit or loss that are directly associated with a discontinued operation. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Discontinued operations [member]]
Net movement in other regulatory deferral account balances related to profit or loss	X duration, credit	IFRS 14.25 Common practice, IFRS 14.IE5 Common practice	The amount of the net movement in regulatory deferral account balances related to profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Net movement in regulatory deferral account balances related to profit or loss]
Total net movement in regulatory deferral account balances related to profit or loss	X duration, credit	IFRS 14.23 Disclosure, IFRS 14.35 Disclosure	The amount of the net movement in regulatory deferral account balances related to profit or loss. [Refer: Regulatory deferral account balances [member]; Profit (loss)]
Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss	X duration, credit	IFRS 14.B12 b Disclosure, IFRS 14.24 Disclosure	The amount of the net movement in deferred tax arising from regulatory deferral account balances related to profit or loss. [Refer: Deferred tax asset associated with regulatory deferral account balances; Deferred tax liability associated with regulatory deferral account balances; Profit (loss)]
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 a Disclosure, IFRS 14.24 Disclosure	The amount of the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss]
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 14.22 a Disclosure, IFRS 14.35 Disclosure	The amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
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 a Disclosure	The amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
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 a Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
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 b Disclosure	The gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, net of tax. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
Reclassification adjustments on net movement in regulatory deferral account balances, net of tax	(X) duration, debit	IFRS 14.22 b Disclosure	The amount of reclassification adjustments related to the net movement in regulatory deferral account balances, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
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 14.22 b Disclosure, IFRS 14.35 Disclosure	The amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
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 b Disclosure	The gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, before tax. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
Reclassification adjustments on net movement in regulatory deferral account balances, before tax	(X) duration, debit	IFRS 14.22 b Disclosure	The amount of reclassification adjustments related to the net movement in regulatory deferral account balances, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
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 b Disclosure	The amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
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 b Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
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 duration	IAS 33.67 Disclosure, IFRS 14.26 Disclosure	Basic earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]
Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax	X.XX duration	IFRS 14.26 Disclosure, IAS 33.67 Disclosure	Diluted earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]
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 duration	IFRS 14.26 Disclosure, IAS 33.67 Disclosure	Basic earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]]
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 duration	IFRS 14.26 Disclosure, IAS 33.67 Disclosure	Diluted earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]]
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 duration	IAS 33.67 Disclosure, IFRS 14.26 Disclosure	Basic earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]]
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 duration	IAS 33.67 Disclosure, IFRS 14.26 Disclosure	Diluted earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]]
Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently	text	IFRS 14.32 Disclosure	The description of the basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently, including how regulatory deferral account balances are assessed for recoverability and how any impairment loss is allocated. [Refer: Regulatory deferral account balances [member]]
Disclosure of information about activities subject to rate regulation [text block]	text block	IFRS 14 - Explanation of activities subject to rate regulation Disclosure	The disclosure of information about activities subject to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator.
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 regulation Disclosure	Schedule disclosing information related to activities subject to rate regulation.
Types of rate-regulated activities [axis]	axis	IFRS 14.30 Disclosure, IFRS 14.33 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Rate-regulated activities [member]	member [default]	IFRS 14.30 Disclosure, IFRS 14.33 Disclosure	This member stands for an entity’s activities that are subject to rate regulation. It also represents the standard value for the 'Types of rate-regulated activities' axis if no other member is used.
Electricity distribution [member]	member	IFRS 14.IE2 Example, IFRS 14.33 Example	This member stands for an entity’s activity related to distribution of electricity.
Gas distribution [member]	member	IFRS 14.33 Example, IFRS 14.IE2 Example	This member stands for an entity’s activity related to distribution of gas.
Classes of regulatory deferral account balances [axis]	axis	IFRS 14.33 Disclosure, IFRS 14.30 c Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Classes of regulatory deferral account balances [member]	member [default]	IFRS 14.33 Disclosure, IFRS 14.30 c Disclosure	This member stands for all classes (ie types of cost or income) of regulatory deferral account balances. It also represents the standard value for the 'Classes of regulatory deferral account balances' axis if no other member is used. [Refer: Regulatory deferral account balances [member]]
Taxation-related regulatory deferral account balances [member]	member	IFRS 14.34 Disclosure	This member stands for a class of regulatory deferral account balances that relates to taxation. [Refer: Classes of regulatory deferral account balances [member]]
Disclosure of information about activities subject to rate regulation [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of nature and extent of rate-regulated activity	text	IFRS 14.30 a Disclosure	The description of the nature and extent of the rate-regulated activity. [Refer: Rate-regulated activities [member]]
Description of nature of regulatory rate-setting process	text	IFRS 14.30 a Disclosure	The description of the nature of the regulatory rate-setting process.
Description of identity of rate regulator(s)	text	IFRS 14.30 b Disclosure	The description of the identity of the rate regulator(s). A rate regulator is an authorised body that is empowered by statute or regulation to establish the rate or a range of rates that bind an entity. The rate regulator may be a third-party body or a related party of the entity, including the entity’s own governing board, if that body is required by statute or regulation to set rates both in the interest of the customers and to ensure the overall financial viability of the entity.
Statement that rate regulator is related party	text	IFRS 14.30 b Disclosure	The statement that the rate regulator is a related party to the entity. [Refer: Description of identity of rate regulator(s); Related parties [member]]
Explanation of how rate regulator is related	text	IFRS 14.30 b Disclosure	The explanation of how the rate regulator is related to the entity. [Refer: Description of identity of rate regulator(s)]
Description of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty	text	IFRS 14.30 c Disclosure	The description of how the future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty. [Refer: Regulatory deferral account balances [member]]
Description of cross-reference to disclosures about activities subject to rate regulation	text	IFRS 14.31 Disclosure	The description of cross-reference to disclosures about activities subject to rate regulation.
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [text block]	text block	IFRS 14 - Explanation of recognised amounts Disclosure	The disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]
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 amounts Disclosure	Schedule disclosing information related to amounts recognised in relation to regulatory deferral account balances.
Types of rate-regulated activities [axis]	axis	IFRS 14.30 Disclosure, IFRS 14.33 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Rate-regulated activities [member]	member [default]	IFRS 14.30 Disclosure, IFRS 14.33 Disclosure	This member stands for an entity’s activities that are subject to rate regulation. It also represents the standard value for the 'Types of rate-regulated activities' axis if no other member is used.
Electricity distribution [member]	member	IFRS 14.IE2 Example, IFRS 14.33 Example	This member stands for an entity’s activity related to distribution of electricity.
Gas distribution [member]	member	IFRS 14.33 Example, IFRS 14.IE2 Example	This member stands for an entity’s activity related to distribution of gas.
Regulatory deferral account balances [axis]	axis	IFRS 14.B22 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Regulatory deferral account balances [member]	member [default]	IFRS 14.B22 Disclosure	This member stands for regulatory deferral account balances. A regulatory deferral account balance is the balance of any expense (or income) account that would not be recognised as an asset or a liability in accordance with other Standards, but that qualifies for deferral because it is included, or is expected to be included, by the rate regulator in establishing the rate(s) that can be charged to customers. This member also represents the standard value for the 'Regulatory deferral account balances' axis if no other member is used.
Regulatory deferral account balances not classified as disposal groups [member]	member	IFRS 14.B22 Disclosure	This member stands for regulatory deferral account balances that are not classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [member]]
Regulatory deferral account balances classified as disposal groups [member]	member	IFRS 14.B22 Disclosure	This member stands for regulatory deferral account balances that are classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [member]]
Classes of regulatory deferral account balances [axis]	axis	IFRS 14.33 Disclosure, IFRS 14.30 c Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Classes of regulatory deferral account balances [member]	member [default]	IFRS 14.33 Disclosure, IFRS 14.30 c Disclosure	This member stands for all classes (ie types of cost or income) of regulatory deferral account balances. It also represents the standard value for the 'Classes of regulatory deferral account balances' axis if no other member is used. [Refer: Regulatory deferral account balances [member]]
Taxation-related regulatory deferral account balances [member]	member	IFRS 14.34 Disclosure	This member stands for a class of regulatory deferral account balances that relates to taxation. [Refer: Classes of regulatory deferral account balances [member]]
Range [axis]	axis	IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.B6 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Ranges [member]	member [default]	IFRS 14.33 b Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 13.IE63 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is used.
Bottom of range [member]	member	IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	This member stands for the bottom of a range.
Weighted average [member]	member	IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative effect of each quantity on the average.
Top of range [member]	member	IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure	This member stands for top of a range.
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Reconciliation of regulatory deferral account debit balances [abstract]
Regulatory deferral account debit balances at beginning of period	X instant, debit	IFRS 14.20 a Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure	The amount of regulatory deferral account debit balances. [Refer: Regulatory deferral account balances [member]]
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	The increase (decrease) in regulatory deferral account debit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account debit balances]
Decrease through balances recovered in current period, regulatory deferral account debit balances	(X) duration, credit	IFRS 14.33 a (ii) Example	The decrease in regulatory deferral account debit balances resulting from balances recovered in the current period. [Refer: Regulatory deferral account debit balances]
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	The decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory deferral account debit balances]
Increase through items acquired in business combination, regulatory deferral account debit balances	X duration, debit	IFRS 14.33 a (iii) Example	The increase in regulatory deferral account debit balances resulting from items acquired in a business combination. [Refer: Business combinations [member]; Regulatory deferral account debit balances]
Decrease through disposals, regulatory deferral account debit balances	(X) duration, credit	IFRS 14.33 a (iii) Example	The decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit balances]
Increase (decrease) through changes in foreign exchange rates, regulatory deferral account debit balances	X duration, debit	IFRS 14.33 a (iii) Example	The increase (decrease) in regulatory deferral account debit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account debit balances]
Increase (decrease) through changes in discount rates, regulatory deferral account debit balances	X duration, debit	IFRS 14.33 a (iii) Example	The increase (decrease) in regulatory deferral account debit balances resulting from changes in discount rates. [Refer: Regulatory deferral account debit balances]
Increase (decrease) through transfers to disposal groups, regulatory deferral account debit balances	X duration, debit	IFRS 14.33 a (iii) Example, IFRS 14.IE5 Example	The increase (decrease) in regulatory deferral account debit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account debit balances]
Total increase (decrease) through other changes, regulatory deferral account debit balances	X duration, debit	IFRS 14.33 a (iii) Example	The increase (decrease) in regulatory deferral account debit balances resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account debit balances]
Total increase (decrease) in regulatory deferral account debit balances	X duration, debit	IFRS 14.33 a Disclosure	The increase (decrease) in regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]
Regulatory deferral account debit balances at end of period	X instant, debit	IFRS 14.20 a Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure	The amount of regulatory deferral account debit balances. [Refer: Regulatory deferral account balances [member]]
Reconciliation of regulatory deferral account credit balances [abstract]
Regulatory deferral account credit balances at beginning of period	X instant, credit	IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure, IFRS 14.20 b Disclosure	The amount of regulatory deferral account credit balances. [Refer: Regulatory deferral account balances [member]]
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	The increase (decrease) in regulatory deferral account credit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account credit balances]
Decrease through balances reversed in current period, regulatory deferral account credit balances	(X) duration, debit	IFRS 14.33 a (ii) Example	The decrease in regulatory deferral account credit balances resulting from balances reversed in the current period. [Refer: Regulatory deferral account credit balances]
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	The increase in regulatory deferral account credit balances resulting from items assumed in a business combination. [Refer: Business combinations [member]; Regulatory deferral account credit balances]
Decrease through disposals, regulatory deferral account credit balances	(X) duration, debit	IFRS 14.33 a (iii) Example	The decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account credit balances]
Increase (decrease) through changes in foreign exchange rates, regulatory deferral account credit balances	X duration, credit	IFRS 14.33 a (iii) Example	The increase (decrease) in regulatory deferral account credit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account credit balances]
Increase (decrease) through changes in discount rates, regulatory deferral account credit balances	X duration, credit	IFRS 14.33 a (iii) Example	The increase (decrease) in regulatory deferral account credit balances resulting from changes in discount rates. [Refer: Regulatory deferral account credit balances]
Increase (decrease) through transfers to disposal groups, regulatory deferral account credit balances	X duration, credit	IFRS 14.IE5 Example, IFRS 14.33 a (iii) Example	The increase (decrease) in regulatory deferral account credit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account credit balances]
Total increase (decrease) through other changes, regulatory deferral account credit balances	X duration, credit	IFRS 14.33 a (iii) Example	The increase (decrease) in regulatory deferral account credit balances resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account credit balances]
Total increase (decrease) in regulatory deferral account credit balances	X duration, credit	IFRS 14.33 a Disclosure	The increase (decrease) in regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]
Regulatory deferral account credit balances at end of period	X instant, credit	IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure, IFRS 14.20 b Disclosure	The amount of regulatory deferral account credit balances. [Refer: Regulatory deferral account balances [member]]
Rate of return used to reflect time value of money, regulatory deferral account balances	X.XX instant	IFRS 14.33 b Disclosure	The rate of return used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]
Discount rate used to reflect time value of money, regulatory deferral account balances	X.XX instant	IFRS 14.33 b Disclosure	The discount rate used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]
Remaining recovery period of regulatory deferral account debit balances	DUR	IFRS 14.33 c Disclosure	The remaining recovery period of regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]
Remaining reversal period of regulatory deferral account credit balances	DUR	IFRS 14.33 c Disclosure	The remaining reversal period of regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]
Statement that regulatory deferral account balance is no longer fully recoverable or reversible	text	IFRS 14.36 Disclosure	The statement that a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]]
Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible	text	IFRS 14.36 Disclosure	The description of the reason why a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]]
Amount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverable	X instant, credit	IFRS 14.36 Disclosure	The amount by which a regulatory deferral account debit balance has been reduced because it is no longer fully recoverable. [Refer: Regulatory deferral account debit balances]
Amount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversible	X instant, debit	IFRS 14.36 Disclosure	The amount by which a regulatory deferral account credit balance has been reduced because it is no longer fully reversible. [Refer: Regulatory deferral account credit balances]
Description of impact of rate regulation on current and deferred tax	text	IFRS 14.34 Disclosure	The description of the impact of the rate regulation on the current and deferred tax. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator.
Increase (decrease) in current tax expense (income) due to rate regulation	X duration, debit	IFRS 14.34 Disclosure	The increase (decrease) in current tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Current tax expense (income)]
Increase (decrease) in deferred tax expense (income) due to rate regulation	X duration, debit	IFRS 14.34 Disclosure	The increase (decrease) in deferred tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Deferred tax expense (income)]
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.B25 Disclosure	The amount of the net movement in regulatory deferral account balances related to profit or loss that is attributable to non-controlling interests. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Non-controlling interests]
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.B28 Disclosure	The portion of gains (losses) from losing control of a subsidiary that is attributable to derecognising regulatory deferral account balances in the former subsidiary. [Refer: Gains (losses) recognised when control of subsidiary is lost; Regulatory deferral account balances [member]; Subsidiaries [member]]
[825100] Notes - Investment property
Disclosure of investment property [text block]	text block	IAS 40 - Disclosure Disclosure	The entire disclosure for investment property.
Disclosure of detailed information about investment property [text block]	text block	IAS 40.32A Disclosure	The disclosure of detailed information about investment property. [Refer: Investment property]
Disclosure of detailed information about investment property [abstract]
Disclosure of detailed information about investment property [table]	table	IAS 40.32A Disclosure	Schedule disclosing information related to details of investment property.
Measurement [axis]	axis	IAS 40.32A Disclosure, IFRS 13.93 a Disclosure, IAS 41.50 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated measurement [member]	member [default]	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other member is used.
At cost [member]	member	IAS 41.50 Disclosure, IAS 41.55 Disclosure, IAS 40.32A Disclosure	This member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs.
Fair value model [member]	member	IAS 40.32A Disclosure	This member stands for measurement using the fair value model. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
At fair value [member]	member	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
At cost or in accordance with IFRS 16 within fair value model [member]	member	IAS 40.78 Disclosure	This member stands for measurement based on cost or IFRS 16 when the fair value model is generally used by the entity to measure a class of assets. [Refer: At cost [member]]
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]	axis	IAS 40.79 d Disclosure, IAS 40.76 Disclosure, Expiry date 2023-01-01 IFRS 7.37 b Common practice, IAS 16.73 e Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 Common practice, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 38.118 e Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IFRS 7.35H Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Carrying amount [member]	member [default]	IAS 40.79 d Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 a Example, IFRS 7.35I Disclosure, IAS 16.73 e Disclosure, Expiry date 2023-01-01 IFRS 7.37 b Example, IAS 38.118 e Disclosure, IAS 41.50 Disclosure, IFRS 7.35H Disclosure	This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss]
Gross carrying amount [member]	member	IAS 38.118 c Disclosure, IFRS 7.35M Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 Common practice, Expiry date 2023-01-01 IFRS 7.37 b Common practice, IFRS 7.35I Disclosure, IFRS 7.35N Example, IAS 16.73 d Disclosure, IAS 40.79 c Disclosure, IFRS 3.B67 d Disclosure, IAS 41.54 f Disclosure	This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
Accumulated depreciation, amortisation and impairment [member]	member	IAS 16.75 b Disclosure, IAS 40.79 c Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 16.73 d Disclosure	This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation expense]
Accumulated depreciation and amortisation [member]	member	IAS 16.75 b Disclosure, IAS 40.79 c Common practice, IAS 16.73 d Common practice, IAS 38.118 c Common practice, IAS 41.54 f Common practice	This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]
Accumulated impairment [member]	member	IAS 40.79 c Common practice, Expiry date 2023-01-01 IFRS 7.37 b Example, IFRS 7.35H Disclosure, IAS 38.118 c Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35N Example, Expiry date 2023-01-01 IFRS 7.IG29 b Example, IAS 16.73 d Common practice, IAS 41.54 f Common practice	This member stands for accumulated impairment. [Refer: Impairment loss]
Types of investment property [axis]	axis	IAS 1.112 c Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Investment property [member]	member [default]	IFRS 13.94 Example, IAS 1.112 c Common practice, IFRS 13.IE60 Example	This member stands for investment property. It also represents the standard value for the 'Types of investment property' axis if no other member is used. [Refer: Investment property]
Investment property completed [member]	member	IAS 1.112 c Common practice	This member stands for completed investment property. [Refer: Investment property completed]
Investment property under construction or development [member]	member	IAS 1.112 c Common practice	This member stands for investment property under construction or development. [Refer: Investment property under construction or development]
Disclosure of detailed information about investment property [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Reconciliation of changes in investment property [abstract]
Investment property at beginning of period	X instant, debit	IAS 40.76 Disclosure, IAS 40.79 d Disclosure, IAS 1.54 b Disclosure	The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business.
Changes in investment property [abstract]
Additions, investment property [abstract]
Additions from subsequent expenditure recognised as asset, investment property	X duration, debit	IAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosure	The amount of additions to investment property resulting from subsequent expenditure recognised as an asset. [Refer: Investment property]
Additions from acquisitions, investment property	X duration, debit	IAS 40.79 d (i) Disclosure, IAS 40.76 a Disclosure	The amount of additions to investment property resulting from acquisitions. [Refer: Investment property]
Total additions other than through business combinations, investment property	X duration, debit	IAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosure	The amount of additions to investment property other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property]
Acquisitions through business combinations, investment property	X duration, debit	IAS 40.79 d (ii) Disclosure, IAS 40.76 b Disclosure	The increase in investment property resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Investment property]
Increase (decrease) through net exchange differences, investment property	X duration, debit	IAS 40.76 e Disclosure, IAS 40.79 d (vi) Disclosure	The increase (decrease) in investment property resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Investment property]
Depreciation, investment property	(X) duration	IAS 40.79 d (iv) Disclosure, IAS 40.76 Disclosure	The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property]
Impairment loss recognised in profit or loss, investment property	(X) duration	IAS 40.76 g Disclosure, IAS 40.79 d (v) Disclosure	The amount of impairment loss recognised in profit or loss for investment property. [Refer: Impairment loss recognised in profit or loss; Investment property]
Reversal of impairment loss recognised in profit or loss, investment property	X duration	IAS 40.79 d (v) Disclosure, IAS 40.76 g Disclosure	The amount of reversal of impairment loss recognised in profit or loss for investment property. [Refer: Reversal of impairment loss recognised in profit or loss; Investment property]
Gains (losses) on fair value adjustment, investment property	X duration	IAS 40.76 d Disclosure	The gains (losses) from changes in the fair value of investment property. [Refer: Investment property]
Transfer from (to) inventories and owner-occupied property, investment property	X duration, debit	IAS 40.79 d (vii) Disclosure, IAS 40.76 f Disclosure	The amount transferred from (to) inventories and owner-occupied property to (from) investment property. [Refer: Inventories; Investment property]
Transfer from investment property under construction or development, investment property	X duration, debit	IAS 40.79 d Common practice, IAS 40.76 Common practice	The amount transferred from investment property under construction or development to completed investment property. [Refer: Investment property]
Disposals, investment property	(X) duration, credit	IAS 40.79 d (iii) Disclosure, IAS 40.76 c Disclosure	The decrease in investment property resulting from disposals. [Refer: Investment property]
Decrease through classified as held for sale, investment property	(X) duration, credit	IAS 40.76 c Disclosure, IAS 40.79 d (iii) Disclosure	The decrease in investment property through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Investment property; Disposal groups classified as held for sale [member]]
Increase (decrease) through other changes, investment property	X duration, debit	IAS 40.79 d (viii) Disclosure, IAS 40.76 g Disclosure	The increase (decrease) in investment property resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property]
Total increase (decrease) in investment property	X duration, debit	IAS 40.79 d Disclosure, IAS 40.76 Disclosure	The increase (decrease) in investment property. [Refer: Investment property]
Investment property at end of period	X instant, debit	IAS 40.76 Disclosure, IAS 40.79 d Disclosure, IAS 1.54 b Disclosure	The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business.
Explanation of whether entity applied fair value model or cost model to measure investment property	text	IAS 40.75 a Disclosure	The explanation of whether the entity applied the fair value model or the cost model to measure investment property. [Refer: Fair value model [member]; At cost [member]; Investment property]
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 c Disclosure	The description of the criteria used to distinguish investment property from owner-occupied property and from property held for sale in the ordinary course of business when the classification of property as investment property is difficult. [Refer: Investment property]
Description of extent to which fair value of investment property is based on valuation by independent valuer	text	IAS 40.75 e Disclosure	The description of the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and category of the investment property being valued. [Refer: Investment property]
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	The amount of rental income arising from investment property recognised in profit or loss. [Refer: Investment property]
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	The amount of direct operating expenses (including repairs and maintenance) arising from investment property that generated rental income during the period recognised in profit or loss. [Refer: Investment property]
Direct operating expense from investment property not generating rental income	(X) duration, debit	IAS 40.75 f (iii) Disclosure	The amount of direct operating expenses (including repairs and maintenance) arising from investment property that did not generate rental income during the period recognised in profit or loss. [Refer: Investment property]
Total direct operating expense from investment property	(X) duration, debit	IAS 40.75 f Common practice	The amount of direct operating expenses (including repairs and maintenance) arising from investment property. [Refer: Investment property]
Rental income from investment property, net of direct operating expense	X duration, credit	IAS 1.112 c Common practice	The amount of rental income arising from investment property, net of direct operating expense from such property. [Refer: Direct operating expense from investment property; Rental income from investment property]
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	The cumulative change in fair value recognised in profit or loss on sales of investment property from a pool of assets in which the cost model is used into a pool in which the fair value model is used. [Refer: Fair value model [member]; Investment property]
Explanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property	text	IAS 40.75 g Disclosure	The explanation of the existence of restrictions on the realisability of investment property or the remittance of income and proceeds on the disposal of investment property. [Refer: Investment property]
Restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property	X instant	IAS 40.75 g Disclosure	The amount of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal. [Refer: Investment property]
Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements	text	IAS 40.75 h Disclosure	The explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements. [Refer: Investment property]
Disclosure of significant adjustments to valuation obtained [text block]	text block	IAS 40.77 Disclosure	The disclosure of the reconciliation between the valuation obtained for investment property and the adjusted valuation included in the financial statements, including the aggregate amount of any recognised lease obligations that have been added back, and any other significant adjustments. [Refer: Investment property]
Description of investment property, at cost or in accordance with IFRS 16 within fair value model	text	IAS 40.78 a Disclosure	The description of investment property measured at cost or in accordance with IFRS 16 within the fair value model, because the entity cannot measure the fair value reliably. [Refer: Investment property]
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	IAS 40.78 b Disclosure	The explanation of why fair value cannot be reliably measured for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]
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	IAS 40.78 c Disclosure	The range of estimates within which fair value is highly likely to lie for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]
Explanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value model	text	IAS 40.78 d (i) Disclosure	The explanation of the fact that the entity has disposed of investment property not carried at fair value when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]
Investment property carried at cost or in accordance with IFRS 16 within fair value model, at time of sale	X instant, debit	IAS 40.78 d (ii) Disclosure	The amount at the time of the sale of investment property carried at cost or in accordance with IFRS 16 within fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]
Gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value model	X duration, credit	IAS 40.78 d (iii) Disclosure	The gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]
Depreciation method, investment property, cost model	text	IAS 40.79 a Disclosure	The depreciation method used for investment property measured using the cost model. [Refer: Investment property]
Depreciation rate, investment property, cost model	X.XX duration	IAS 40.79 b Disclosure	The depreciation rate used for investment property. [Refer: Investment property]
Useful life measured as period of time, investment property, cost model	DUR	IAS 40.79 b Disclosure	The useful life, measured as period of time, used for investment property. [Refer: Investment property]
Description of useful life, investment property, cost model	text	IAS 40.79 b Disclosure	Description of useful life used for investment property. [Refer: Investment property]
Description of investment property where fair value information is unreliable, cost model	text	IAS 40.79 e (i) Disclosure	The description of investment property accounted for using the cost model for which the entity cannot measure the fair value reliably. [Refer: Investment property]
Explanation of why fair value cannot be reliably measured for investment property, cost model	text	IAS 40.79 e (ii) Disclosure	The explanation of why fair value cannot be reliably measured for investment property measured using the cost model. [Refer: Investment property]
Range of estimates within which fair value is likely to lie for investment property, cost model	text	IAS 40.79 e (iii) Disclosure	The range of estimates within which fair value is highly likely to lie for investment property measured using the cost model. [Refer: Investment property]
[825480] Notes - Separate financial statements
Disclosure of separate financial statements [text block]Disclosure of information about separate financial statements [text block]	text block	IAS 27 - Disclosure Disclosure, IFRS 12 - Objective Disclosure	The entire disclosure for separate financial statements.The disclosure of information about separate financial statements.
Description of nature of financial statements	text	IAS 27.17 a Disclosure, IAS 27.16 a Disclosure, IAS 1.51 b Disclosure	The description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).
Description of fact that exemption from consolidation has been used	text	IAS 27.16 a Disclosure	The description of the fact that exemption from consolidation has been used. [Refer: Consolidated [member]]
Description of reasons why separate financial statements are prepared if not required by law	text	IAS 27.17 a Disclosure	The description of the reasons why separate financial statements are prepared if not required by law. [Refer: Separate [member]]
Name of entity whose consolidated financial statements have been produced for public use	text	IAS 27.16 a Disclosure	The name of the entity's ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]]
Principal place of business of entity whose consolidated financial statements have been produced for public use	text	IAS 27.16 a Disclosure	The principal place of business of the entity's ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]]
Country of incorporation of entity whose consolidated financial statements have been produced for public use	text	IAS 27.16 a Disclosure	The country in which the entity's ultimate, or any intermediate, parent, whose consolidated financial statements that comply with IFRSs have been produced for public use, has been incorporated. [Refer: Consolidated [member]; IFRSs [member]]
Address where consolidated financial statements are obtainable	text	IAS 27.16 a Disclosure	The address where consolidated financial statements that comply with IFRSs of the entity's ultimate or any intermediate parent are obtainable. [Refer: Consolidated [member]; IFRSs [member]]
Disclosure of subsidiaries [text block]	text block	IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure	The disclosure of subsidiaries. [Refer: Subsidiaries [member]]
Disclosure of subsidiaries [abstract]
Disclosure of subsidiaries [table]	table	IAS 27.16 b Disclosure, IFRS 12.B4 a Disclosure, IAS 27.17 b Disclosure	Schedule disclosing information related to subsidiaries.
Subsidiaries [axis]	axis	IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for subsidiaries [member]	member [default]	IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure	This member stands for the standard value for the 'Subsidiaries' axis if no other member is used.
Subsidiaries [member]	member	IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 24.19 c Disclosure	This member stands for entities that are controlled by another entity.
Disclosure of subsidiaries [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Name of subsidiary	text	IFRS 12.12 a Disclosure, IFRS 12.19B a Disclosure, IAS 27.17 b (i) Disclosure, IAS 27.16 b (i) Disclosure	The name of a subsidiary. [Refer: Subsidiaries [member]]
Principal place of business of subsidiary	text	IFRS 12.12 b Disclosure, IAS 27.17 b (ii) Disclosure, IAS 27.16 b (ii) Disclosure, IFRS 12.19B b Disclosure	The principal place of business of a subsidiary. [Refer: Principal place of business; Subsidiaries [member]]
Country of incorporation of subsidiary	text	IAS 27.16 b (ii) Disclosure, IFRS 12.19B b Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.12 b Disclosure	The country in which a subsidiary of the entity is incorporated. [Refer: Subsidiaries [member]]
Proportion of ownership interest in subsidiary	X.XX duration	IFRS 12.19B c Disclosure, IAS 27.17 b (iii) Disclosure, IAS 27.16 b (iii) Disclosure	The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]]
Proportion of voting rights held in subsidiary	X.XX duration	IAS 27.16 b (iii) Disclosure, IFRS 12.19B c Disclosure, IAS 27.17 b (iii) Disclosure	The proportion of the voting rights in a subsidiary held by the entity. [Refer: Subsidiaries [member]]
Disclosure of joint ventures [text block]	text block	IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure	The disclosure of joint ventures. [Refer: Joint ventures [member]]
Disclosure of joint ventures [abstract]
Disclosure of joint ventures [table]	table	IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure	Schedule disclosing information related to joint ventures.
Joint ventures [axis]	axis	IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for joint ventures [member]	member [default]	Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IFRS 12.B4 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure	This member stands for the standard value for the 'Joint ventures' axis if no other member is used.
Joint ventures [member]	member	Expiry date 2023-01-01 IFRS 4.39J a Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure, IFRS 12.B4 b Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure	This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement.
Disclosure of joint ventures [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Name of joint venture	text	IAS 27.17 b (i) Disclosure, IFRS 12.21 a (i) Disclosure, IAS 27.16 b (i) Disclosure	The name of a joint venture. [Refer: Joint ventures [member]]
Principal place of business of joint venture	text	IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure, IAS 27.16 b (ii) Disclosure	The principal place of business of a joint venture. [Refer: Principal place of business; Joint ventures [member]]
Country of incorporation of joint venture	text	IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure	The country in which a joint venture of the entity is incorporated. [Refer: Joint ventures [member]]
Proportion of ownership interest in joint venture	X.XX duration	IAS 27.17 b (iii) Disclosure, IAS 27.16 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure	The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Joint ventures [member]]
Proportion of voting rights held in joint venture	X.XX duration	IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure	The proportion of the voting rights in a joint venture held by the entity. [Refer: Joint ventures [member]]
Disclosure of associates [text block]	text block	IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure	The disclosure of associates. [Refer: Associates [member]]
Disclosure of associates [abstract]
Disclosure of associates [table]	table	IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure	Schedule disclosing information related to associates.
Associates [axis]	axis	Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for associates [member]	member [default]	IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.16 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure	This member stands for the standard value for the 'Associates' axis if no other member is used.
Associates [member]	member	IAS 24.19 d Disclosure, IAS 27.17 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J a Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure, IAS 27.16 b Disclosure	This member stands for the entities over which the investor has significant influence.
Disclosure of associates [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Name of associate	text	IFRS 12.21 a (i) Disclosure, IAS 27.17 b (i) Disclosure, IAS 27.16 b (i) Disclosure	The name of an associate. [Refer: Associates [member]]
Principal place of business of associate	text	IAS 27.16 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure, IAS 27.17 b (ii) Disclosure	The principal place of business of an associate. [Refer: Principal place of business; Associates [member]]
Country of incorporation of associate	text	IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure, IAS 27.16 b (ii) Disclosure	The country in which an associate of the entity is incorporated. [Refer: Associates [member]]
Proportion of ownership interest in associate	X.XX duration	IAS 27.17 b (iii) Disclosure, IAS 27.16 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure	The proportion of ownership interest in an associate attributable to the entity. [Refer: Associates [member]]
Proportion of voting rights held in associate	X.XX duration	IAS 27.16 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure, IAS 27.17 b (iii) Disclosure	The proportion of the voting rights in an associate held by the entity. [Refer: Associates [member]]
Method used to account for investments in subsidiaries	text	IAS 27.17 c Disclosure, IAS 27.16 c Disclosure	The description of the method used to account for investments in subsidiaries. [Refer: Subsidiaries [member]]
Method used to account for investments in joint ventures	text	IAS 27.16 c Disclosure, IAS 27.17 c Disclosure	The description of the method used to account for investments in joint ventures. [Refer: Joint ventures [member]]
Method used to account for investments in associates	text	IAS 27.16 c Disclosure, IAS 27.17 c Disclosure	The description of the method used to account for investments in associates. [Refer: Associates [member]]
Statement that investment entity prepares separate financial statements as its only financial statements	text	IAS 27.16A Disclosure	The statement that an investment entity prepares separate financial statements as its only financial statements. [Refer: Disclosure of investment entities [text block]; Separate [member]]
Description of identification of financial statements to which separate financial statements relate	text	IAS 27.17 Disclosure	The description of the identity of financial statements to which separate financial statements relate.
Identification of unadjusted comparative information	text	IFRS 11.C13B Disclosure, IFRS 10.C6B Disclosure, IAS 38.130I Disclosure, Effective 2023-01-01 IFRS 17.C27 Disclosure, IAS 27.18I Disclosure, IAS 16.80A Disclosure, IFRS 17.C27 Disclosure	The identification of unadjusted comparative information in the financial statements.
Statement that unadjusted comparative information has been prepared on different basis	text	IAS 27.18I Disclosure, IAS 16.80A Disclosure, IFRS 10.C6B Disclosure, Effective 2023-01-01 IFRS 17.C27 Disclosure, IFRS 11.C13B Disclosure, IAS 38.130I Disclosure, IFRS 17.C27 Disclosure	The statement that unadjusted comparative information in the financial statements has been prepared on a different basis.
Explanation of basis of preparation of unadjusted comparative information	text	IAS 27.18I Disclosure, Effective 2023-01-01 IFRS 17.C27 Disclosure, IFRS 10.C6B Disclosure, IAS 38.130I Disclosure, IAS 16.80A Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure	The explanation of the basis used for the preparation of unadjusted comparative information in the financial statements.
[825700] Notes - Interests in other entities
Disclosure of interests in other entities [text block]	text block	IFRS 12.1 Disclosure	The entire disclosure for interests in other entities.
Disclosure of significant judgements and assumptions made in relation to interests in other entities [text block]	text block	IFRS 12.7 Disclosure	The disclosure of significant judgements and assumptions made in relation to interests in other entities.
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 a Example	The description of significant judgements and assumptions made in determining that the entity does not control another entity even though it holds more than half of the voting rights.
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 b Example	The description of significant judgements and assumptions made when the entity determines that it controls another entity even though it holds less than half of voting rights.
Description of significant judgements and assumptions made in determining that entity is agent or principal	text	IFRS 12.9 c Example	The description of the significant judgements and assumptions made when determining that the entity is an agent or a principal.
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 d Example	The description of significant judgements and assumptions made in determining that the entity does not have significant influence over another entity even though it holds more than 20 per cent of the voting rights of another entity.
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 e Example	The description of significant judgements and assumptions made in determining that the entity has significant influence over another entity even though it holds less than 20 per cent of the voting rights of another entity.
Disclosure of how entity aggregated interests in similar entities [text block]	text block	IFRS 12.B3 Disclosure	The disclosure of how the entity aggregated its interests in similar entities.
Disclosure of interests in subsidiaries [text block]	text block	IFRS 12.2 b (i) Disclosure	The disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]]
Disclosure of composition of group [text block]	text block	IFRS 12.10 a (i) Disclosure	The disclosure of the composition of the group (the parent and all its subsidiaries). [Refer: Subsidiaries [member]; Parent [member]]
Disclosure of subsidiaries [text block]	text block	IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure	The disclosure of subsidiaries. [Refer: Subsidiaries [member]]
Disclosure of subsidiaries [abstract]
Disclosure of subsidiaries [table]	table	IAS 27.16 b Disclosure, IFRS 12.B4 a Disclosure, IAS 27.17 b Disclosure	Schedule disclosing information related to subsidiaries.
Subsidiaries [axis]	axis	IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for subsidiaries [member]	member [default]	IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure	This member stands for the standard value for the 'Subsidiaries' axis if no other member is used.
Subsidiaries [member]	member	IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 24.19 c Disclosure	This member stands for entities that are controlled by another entity.
Subsidiaries with material non-controlling interests [member]	member	IFRS 12.12 Disclosure	This member stands for subsidiaries that have non-controlling interests that are material to the reporting entity. [Refer: Subsidiaries [member]; Non-controlling interests]
Disclosure of subsidiaries [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Name of subsidiary	text	IFRS 12.12 a Disclosure, IFRS 12.19B a Disclosure, IAS 27.17 b (i) Disclosure, IAS 27.16 b (i) Disclosure	The name of a subsidiary. [Refer: Subsidiaries [member]]
Principal place of business of subsidiary	text	IFRS 12.12 b Disclosure, IAS 27.17 b (ii) Disclosure, IAS 27.16 b (ii) Disclosure, IFRS 12.19B b Disclosure	The principal place of business of a subsidiary. [Refer: Principal place of business; Subsidiaries [member]]
Country of incorporation of subsidiary	text	IAS 27.16 b (ii) Disclosure, IFRS 12.19B b Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.12 b Disclosure	The country in which a subsidiary of the entity is incorporated. [Refer: Subsidiaries [member]]
Proportion of ownership interests held by non-controlling interests	X.XX duration	IFRS 12.12 c Disclosure	The proportion of ownership interests in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests]
Proportion of voting rights held by non-controlling interests	X.XX duration	IFRS 12.12 d Disclosure	The proportion of the voting rights in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests]
Profit (loss), attributable to non-controlling interests	X duration, credit	IFRS 12.12 e Disclosure, IAS 1.81B a (i) Disclosure	The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]
Non-controlling interests	X instant, credit	IFRS 12.12 f Disclosure, IFRS 10.22 Disclosure, IAS 1.54 q Disclosure	The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]
Dividends paid to non-controlling interests	X duration, credit	IFRS 12.B10 a Disclosure	The amount of dividends paid to non-controlling interests. [Refer: Non-controlling interests]
Current assets	X instant, debit	IAS 1.66 Disclosure, IFRS 12.B12 b (i) Disclosure, IFRS 12.B10 b Example	The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]
Non-current assets	X instant, debit	IFRS 12.B10 b Example, IAS 1.66 Disclosure, IFRS 12.B12 b (ii) Disclosure	The amount of assets that do not meet the definition of current assets. [Refer: Current assets]
Current liabilities	X instant, credit	IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iii) Disclosure	Expiry date 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period. Effective 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.
Non-current liabilities	X instant, credit	IAS 1.69 Disclosure, IFRS 12.B12 b (iv) Disclosure, IFRS 12.B10 b Example	The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]
Revenue	X duration, credit	IFRS 12.B10 b Example, IAS 1.103 Example, IFRS 8.34 Disclosure, IAS 1.82 a Disclosure, IFRS 8.33 a Disclosure, IAS 1.102 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.28 a Disclosure, IFRS 8.23 a Disclosure	The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.
Profit (loss)	X duration, credit	IFRS 1.32 a (ii) Disclosure, IFRS 8.23 Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example, IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, Effective 2023-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 17.113 b Example	The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Comprehensive income	X duration, credit	IFRS 12.B10 b Example, IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 12.B12 b (ix) Disclosure, IFRS 1.24 b Disclosure, IFRS 1.32 a (ii) Disclosure	The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.
Date of end of reporting period of financial statements of subsidiary	yyyy-mm-dd	IFRS 12.11 a Disclosure	The date of the end of the reporting period of the financial statements of a subsidiary.
Description of reason why using different reporting date or period for subsidiary	text	IFRS 12.11 b Disclosure	The description of the reason why the financial statements of a subsidiary, when such financial statements are used to prepare consolidated financial statements, are as of a date or for a period that is different from that of the parent's financial statements. [Refer: Subsidiaries [member]]
Description of significant restrictions on entity's ability to access or use assets and settle liabilities of group	text	IFRS 12.13 a Disclosure	The description of significant restrictions (for example, statutory, contractual and regulatory restrictions) on the entity's ability to access or use the assets and settle the liabilities of the group, such as (a) those that restrict the ability of a parent or its subsidiaries to transfer cash or other assets to (or from) other entities within the group; and (b) guarantees or other requirements that may restrict dividends and other capital distributions being paid, or loans and advances being made or repaid, to (or from) other entities within the group. [Refer: Subsidiaries [member]]
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 b Disclosure	The description of the nature and extent to which protective rights of non-controlling interests can significantly restrict the entity's ability to access or use the assets and settle the liabilities of the group (such as when a parent is obliged to settle the liabilities of a subsidiary before settling its own liabilities, or when approval of non-controlling interests is required either to access the assets or to settle the liabilities of a subsidiary). Protective rights are rights designed to protect the interest of the party holding those rights without giving that party power over the entity to which those rights relate. [Refer: Non-controlling interests; Subsidiaries [member]]
Assets to which significant restrictions apply	X instant, debit	IFRS 12.13 c Disclosure	The amount in the consolidated financial statements of the assets of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity's ability to access or use the assets.
Liabilities to which significant restrictions apply	X instant, credit	IFRS 12.13 c Disclosure	The amount in the consolidated financial statements of the liabilities of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity's ability to settle the liabilities of the group.
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 entities Disclosure	The disclosure of information about consolidated structured entities. [Refer: Consolidated structured entities [member]]
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 entities Disclosure	Schedule disclosing information related to consolidated structured entities.
Consolidated structured entities [axis]	axis	IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
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 entities Disclosure	This member stands for the standard value for the 'Consolidated structured entities' axis if no other member is used.
Consolidated structured entities [member]	member	IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure	This member stands for consolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]]
Disclosure of information about consolidated structured entities [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity	text	IFRS 12.14 Disclosure, IFRS 12.B26 a Example	The description of the terms of contractual arrangements that could require the parent or its subsidiaries to provide financial support to a structured entity, including events or circumstances that could expose the reporting entity to a loss (for example, liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or provide financial support). [Refer: Subsidiaries [member]]
Description of type of support provided to structured entity without having contractual obligation to do so	text	IFRS 12.15 a Disclosure, IFRS 12.30 a Disclosure	The description of the type of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support. [Refer: Subsidiaries [member]; Support provided to structured entity without having contractual obligation to do so]
Support provided to structured entity without having contractual obligation to do so	X duration	IFRS 12.30 a Disclosure, IFRS 12.15 a Disclosure	The amount of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including assistance in obtaining financial support. [Refer: Subsidiaries [member]; Unconsolidated structured entities [member]]
Description of reasons for providing support to structured entity without having contractual obligation to do so	text	IFRS 12.15 b Disclosure, IFRS 12.30 b Disclosure	The description of reasons for providing financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support.
Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining control	text	IFRS 12.16 Disclosure	The explanation of the relevant factors in reaching the decision by a parent or any of its subsidiaries to provide, without having a contractual obligation to do so, financial or other support to a previously unconsolidated structured entity that resulted in the entity controlling the structured entity. [Refer: Subsidiaries [member]; Unconsolidated structured entities [member]]
Description of intentions to provide support to structured entity	text	IFRS 12.31 Disclosure, IFRS 12.17 Disclosure	The description of the entity's current intentions to provide financial or other support to a structured entity, including intentions to assist the structured entity in obtaining financial support.
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 12.18 Disclosure	The disclosure of a schedule that shows the effects of any changes in the parent's ownership interest in a subsidiary that do not result in a loss of control on the equity attributable to owners of the parent.
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 12.18 Disclosure	The increase (decrease) in equity attributable to owners of the parent through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]; Equity attributable to owners of parent]
Gains (losses) recognised when control of subsidiary is lost	X duration, credit	IFRS 12.19 Disclosure	The gains (losses) recognised in association with the loss of control over a subsidiary, which are attributable to the former controlling interest.
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 a Disclosure	The portion of gains (losses) from losing control of a subsidiary attributable to recognising any investment retained in the former subsidiary at its fair value at the date when control is lost. [Refer: Gains (losses) recognised when control of subsidiary is lost; Subsidiaries [member]]
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 b Disclosure	The description of the line item(s) in profit or loss in which the gain (loss) is recognised (if not presented separately) when control of a subsidiary is lost. [Refer: Subsidiaries [member]]
Disclosure of interests in associates [text block]	text block	IFRS 12.2 b (ii) Disclosure	The disclosure of interests in associates. [Refer: Associates [member]]
Disclosure of associates [text block]	text block	IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure	The disclosure of associates. [Refer: Associates [member]]
Disclosure of associates [abstract]
Disclosure of associates [table]	table	IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure	Schedule disclosing information related to associates.
Associates [axis]	axis	Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for associates [member]	member [default]	IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.16 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure	This member stands for the standard value for the 'Associates' axis if no other member is used.
Associates [member]	member	IAS 24.19 d Disclosure, IAS 27.17 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J a Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure, IAS 27.16 b Disclosure	This member stands for the entities over which the investor has significant influence.
Aggregated individually immaterial associates [member]	member	Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IFRS 12.21 c (ii) Disclosure, Expiry date 2023-01-01 IFRS 4.39J b Disclosure	This member stands for the aggregation of associates that are individually immaterial. [Refer: Associates [member]]
Disclosure of associates [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Name of associate	text	IFRS 12.21 a (i) Disclosure, IAS 27.17 b (i) Disclosure, IAS 27.16 b (i) Disclosure	The name of an associate. [Refer: Associates [member]]
Description of nature of entity's relationship with associate	text	IFRS 12.21 a (ii) Disclosure	The description of the nature of the entity's relationship with an associate (for example, describing the nature of the activities of the associate and whether they are strategic to the entity's activities). [Refer: Associates [member]]
Principal place of business of associate	text	IAS 27.16 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure, IAS 27.17 b (ii) Disclosure	The principal place of business of an associate. [Refer: Principal place of business; Associates [member]]
Country of incorporation of associate	text	IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure, IAS 27.16 b (ii) Disclosure	The country in which an associate of the entity is incorporated. [Refer: Associates [member]]
Proportion of ownership interest in associate	X.XX duration	IAS 27.17 b (iii) Disclosure, IAS 27.16 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure	The proportion of ownership interest in an associate attributable to the entity. [Refer: Associates [member]]
Proportion of voting rights held in associate	X.XX duration	IAS 27.16 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure, IAS 27.17 b (iii) Disclosure	The proportion of the voting rights in an associate held by the entity. [Refer: Associates [member]]
Description of whether investment in associate is measured using equity method or at fair value	text	IFRS 12.21 b (i) Disclosure	The description of whether the investment in an associate is measured using the equity method or at fair value. [Refer: At fair value [member]; Associates [member]]
Description of basis of preparation of summarised financial information of associate	text	IFRS 12.B15 Disclosure	The description of the basis of preparation of summarised financial information of an associate. [Refer: Associates [member]]
Dividends received	X duration, debit	IFRS 12.B12 a Disclosure	The amount of dividends received.
Current assets	X instant, debit	IAS 1.66 Disclosure, IFRS 12.B12 b (i) Disclosure, IFRS 12.B10 b Example	The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]
Non-current assets	X instant, debit	IFRS 12.B10 b Example, IAS 1.66 Disclosure, IFRS 12.B12 b (ii) Disclosure	The amount of assets that do not meet the definition of current assets. [Refer: Current assets]
Current liabilities	X instant, credit	IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iii) Disclosure	Expiry date 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period. Effective 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.
Non-current liabilities	X instant, credit	IAS 1.69 Disclosure, IFRS 12.B12 b (iv) Disclosure, IFRS 12.B10 b Example	The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]
Revenue	X duration, credit	IFRS 12.B10 b Example, IAS 1.103 Example, IFRS 8.34 Disclosure, IAS 1.82 a Disclosure, IFRS 8.33 a Disclosure, IAS 1.102 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.28 a Disclosure, IFRS 8.23 a Disclosure	The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.
Profit (loss) from continuing operations	X duration, credit	IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, IFRS 12.B12 b (vi) Disclosure, IFRS 8.23 Disclosure	The profit (loss) from continuing operations. [Refer: Continuing operations [member]; Profit (loss)]
Profit (loss) from discontinued operations	X duration, credit	IAS 1.98 e Disclosure, IFRS 12.B12 b (vii) Disclosure, IFRS 5.33 a Disclosure, IAS 1.82 ea Disclosure	The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
Other comprehensive income	X duration, credit	IAS 1.91 a Disclosure, IAS 1.106 d (ii) Disclosure, IFRS 12.B12 b (viii) Disclosure, IAS 1.81A b Disclosure	The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]
Comprehensive income	X duration, credit	IFRS 12.B10 b Example, IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 12.B12 b (ix) Disclosure, IFRS 1.24 b Disclosure, IFRS 1.32 a (ii) Disclosure	The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.
Fair value of investments in associates for which there are quoted market prices	X instant, debit	IFRS 12.21 b (iii) Disclosure	The fair value of investments in associates if there are quoted market prices for the investment. [Refer: Associates [member]; Investments in associates reported in separate financial statements]
Investments accounted for using equity method	X instant, debit	IAS 1.54 e Disclosure, IFRS 8.24 a Disclosure, IFRS 12.B16 Disclosure	The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]
Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method	X duration, credit	IFRS 12.B16 a Disclosure	The entity's share of the profit (loss) from continuing operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Continuing operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from continuing operations]
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 b Disclosure	The entity's share of the post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Discontinued operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from discontinued operations]
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax	X duration, credit	IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure	The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]
Share of total comprehensive income of associates and joint ventures accounted for using equity method	X duration, credit	IFRS 12.B16 d Disclosure	The entity's share of the total comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Joint ventures [member]; Investments accounted for using equity method]
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 b Disclosure	The disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity's interest in the associate. [Refer: Carrying amount [member]; Associates [member]]
Description of nature and extent of significant restrictions on transfer of funds to entity	text	IFRS 12.22 a Disclosure, IFRS 12.19D a Disclosure	The description of the nature and extent of any significant restrictions (for example, resulting from borrowing arrangements or regulatory requirements) on the ability of other entities to transfer funds to the reporting entity in the form of cash dividends or to repay loans or advances.
Date of end of reporting period of financial statements of associate	yyyy-mm-dd	IFRS 12.22 b (i) Disclosure	The date of the end of the reporting period of the financial statements of an associate.
Description of reason why using different reporting date or period for associate	text	IFRS 12.22 b (ii) Disclosure	The description of the reason why the financial statements of an associate used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Associates [member]]
Unrecognised share of losses of associates	X duration, debit	IFRS 12.22 c Disclosure	The amount of the unrecognised share of associates' losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Associates [member]]
Cumulative unrecognised share of losses of associates	X instant, credit	IFRS 12.22 c Disclosure	The cumulative amount of the unrecognised share of losses of associates if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Associates [member]; Unrecognised share of losses of associates]
Contingent liabilities incurred in relation to interests in associates	X instant, credit	IFRS 12.23 b Disclosure	The amount of contingent liabilities incurred relating to the entity's interests in associates. [Refer: Associates [member]; Contingent liabilities [member]]
Share of contingent liabilities of associates incurred jointly with other investors	X instant, credit	IFRS 12.23 b Disclosure	The entity's share of contingent liabilities incurred jointly with other investors with significant influence over associates. [Refer: Associates [member]; Contingent liabilities [member]]
Disclosure of interests in joint arrangements [text block]	text block	IFRS 12.2 b (ii) Disclosure	The disclosure of interests in joint arrangements. A joint arrangement is an arrangement of which two or more parties have joint control.
Disclosure of joint operations [text block]	text block	IFRS 12.B4 c Disclosure	The disclosure of joint operations. [Refer: Joint operations [member]]
Disclosure of joint operations [abstract]
Disclosure of joint operations [table]	table	IFRS 12.B4 c Disclosure	Schedule disclosing information related to joint operations.
Joint operations [axis]	axis	IFRS 12.B4 c Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for joint operations [member]	member [default]	IFRS 12.B4 c Disclosure	This member stands for the standard value for the 'Joint operations' axis if no other member is used.
Joint operations [member]	member	IFRS 12.B4 c Disclosure	This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the arrangement.
Disclosure of joint operations [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Name of joint operation	text	IFRS 12.21 a (i) Disclosure	The name of a joint operation. [Refer: Joint operations [member]]
Description of nature of entity's relationship with joint operation	text	IFRS 12.21 a (ii) Disclosure	The description of the nature of the entity's relationship with a joint operation (for example, describing the nature of the activities of the joint operation and whether they are strategic to the entity's activities). [Refer: Joint operations [member]]
Principal place of business of joint operation	text	IFRS 12.21 a (iii) Disclosure	The principal place of business of a joint operation. [Refer: Joint operations [member]; Principal place of business]
Country of incorporation of joint operation	text	IFRS 12.21 a (iii) Disclosure	The country in which a joint operation of the entity is incorporated. [Refer: Joint operations [member]]
Proportion of ownership interest in joint operation	X.XX duration	IFRS 12.21 a (iv) Disclosure	The proportion of ownership interest in a joint operation attributable to the entity. [Refer: Joint operations [member]]
Proportion of voting rights held in joint operation	X.XX duration	IFRS 12.21 a (iv) Disclosure	The proportion of the voting rights in a joint operation held by the entity. [Refer: Joint operations [member]]
Disclosure of joint ventures [text block]	text block	IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure	The disclosure of joint ventures. [Refer: Joint ventures [member]]
Disclosure of joint ventures [abstract]
Disclosure of joint ventures [table]	table	IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure	Schedule disclosing information related to joint ventures.
Joint ventures [axis]	axis	IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for joint ventures [member]	member [default]	Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IFRS 12.B4 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure	This member stands for the standard value for the 'Joint ventures' axis if no other member is used.
Joint ventures [member]	member	Expiry date 2023-01-01 IFRS 4.39J a Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure, IFRS 12.B4 b Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure	This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement.
Aggregated individually immaterial joint ventures [member]	member	Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IFRS 12.21 c (i) Disclosure, Expiry date 2023-01-01 IFRS 4.39J b Disclosure	This member stands for the aggregation of joint ventures that are individually immaterial. [Refer: Joint ventures [member]]
Disclosure of joint ventures [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Name of joint venture	text	IAS 27.17 b (i) Disclosure, IFRS 12.21 a (i) Disclosure, IAS 27.16 b (i) Disclosure	The name of a joint venture. [Refer: Joint ventures [member]]
Description of nature of entity's relationship with joint venture	text	IFRS 12.21 a (ii) Disclosure	The description of the nature of the entity's relationship with a joint venture (for example, describing the nature of the activities of the joint venture and whether they are strategic to the entity's activities). [Refer: Joint ventures [member]]
Principal place of business of joint venture	text	IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure, IAS 27.16 b (ii) Disclosure	The principal place of business of a joint venture. [Refer: Principal place of business; Joint ventures [member]]
Country of incorporation of joint venture	text	IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure	The country in which a joint venture of the entity is incorporated. [Refer: Joint ventures [member]]
Proportion of ownership interest in joint venture	X.XX duration	IAS 27.17 b (iii) Disclosure, IAS 27.16 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure	The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Joint ventures [member]]
Proportion of voting rights held in joint venture	X.XX duration	IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure	The proportion of the voting rights in a joint venture held by the entity. [Refer: Joint ventures [member]]
Description of whether investment in joint venture is measured using equity method or at fair value	text	IFRS 12.21 b (i) Disclosure	The description of whether the investment in a joint venture is measured using the equity method or at fair value. [Refer: At fair value [member]; Joint ventures [member]]
Description of basis of preparation of summarised financial information of joint venture	text	IFRS 12.B15 Disclosure	The description of the basis of preparation of summarised financial information of a joint venture. [Refer: Joint ventures [member]]
Dividends received	X duration, debit	IFRS 12.B12 a Disclosure	The amount of dividends received.
Current assets	X instant, debit	IAS 1.66 Disclosure, IFRS 12.B12 b (i) Disclosure, IFRS 12.B10 b Example	The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]
Non-current assets	X instant, debit	IFRS 12.B10 b Example, IAS 1.66 Disclosure, IFRS 12.B12 b (ii) Disclosure	The amount of assets that do not meet the definition of current assets. [Refer: Current assets]
Current liabilities	X instant, credit	IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iii) Disclosure	Expiry date 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period. Effective 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.
Non-current liabilities	X instant, credit	IAS 1.69 Disclosure, IFRS 12.B12 b (iv) Disclosure, IFRS 12.B10 b Example	The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]
Revenue	X duration, credit	IFRS 12.B10 b Example, IAS 1.103 Example, IFRS 8.34 Disclosure, IAS 1.82 a Disclosure, IFRS 8.33 a Disclosure, IAS 1.102 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.28 a Disclosure, IFRS 8.23 a Disclosure	The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.
Profit (loss) from continuing operations	X duration, credit	IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, IFRS 12.B12 b (vi) Disclosure, IFRS 8.23 Disclosure	The profit (loss) from continuing operations. [Refer: Continuing operations [member]; Profit (loss)]
Profit (loss) from discontinued operations	X duration, credit	IAS 1.98 e Disclosure, IFRS 12.B12 b (vii) Disclosure, IFRS 5.33 a Disclosure, IAS 1.82 ea Disclosure	The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
Other comprehensive income	X duration, credit	IAS 1.91 a Disclosure, IAS 1.106 d (ii) Disclosure, IFRS 12.B12 b (viii) Disclosure, IAS 1.81A b Disclosure	The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]
Comprehensive income	X duration, credit	IFRS 12.B10 b Example, IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 12.B12 b (ix) Disclosure, IFRS 1.24 b Disclosure, IFRS 1.32 a (ii) Disclosure	The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.
Cash and cash equivalents	X instant, debit	IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure, IAS 1.54 i Disclosure	The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
Other current financial liabilities	X instant, credit	IAS 1.54 m Disclosure, IFRS 12.B13 b Disclosure	The amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities; Current financial liabilities]
Other non-current financial liabilities	X instant, credit	IFRS 12.B13 c Disclosure, IAS 1.54 m Disclosure	The amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
Depreciation and amortisation expense	X duration, debit	IFRS 12.B13 d Disclosure, IFRS 8.28 e Disclosure, IFRS 8.23 e Disclosure, IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure	The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.
Interest income	X duration, credit	IFRS 8.28 e Disclosure, IAS 1.112 c Common practice, IFRS 8.23 c Disclosure, IFRS 12.B13 e Disclosure	The amount of income arising from interest.
Interest expense	X duration, debit	IFRS 8.23 d Disclosure, IFRS 8.28 e Disclosure, IFRS 12.B13 f Disclosure	The amount of expense arising from interest.
Tax expense (income)	X duration, debit	IAS 1.82 d Disclosure, IAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure, IFRS 8.23 h Disclosure, IFRS 12.B13 g Disclosure, IAS 26.35 b (viii) Disclosure, IAS 12.79 Disclosure	The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]
Fair value of investments in joint ventures for which there are quoted market prices	X instant, debit	IFRS 12.21 b (iii) Disclosure	The fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Joint ventures [member]; Investments in joint ventures reported in separate financial statements]
Investments accounted for using equity method	X instant, debit	IAS 1.54 e Disclosure, IFRS 8.24 a Disclosure, IFRS 12.B16 Disclosure	The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]
Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method	X duration, credit	IFRS 12.B16 a Disclosure	The entity's share of the profit (loss) from continuing operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Continuing operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from continuing operations]
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 b Disclosure	The entity's share of the post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Discontinued operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from discontinued operations]
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax	X duration, credit	IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure	The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]
Share of total comprehensive income of associates and joint ventures accounted for using equity method	X duration, credit	IFRS 12.B16 d Disclosure	The entity's share of the total comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Joint ventures [member]; Investments accounted for using equity method]
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 b Disclosure	The disclosure of the reconciliation of the summarised financial information of a joint venture accounted for using the equity method to the carrying amount of the reporting entity's interest in the joint venture. [Refer: Carrying amount [member]; Joint ventures [member]]
Description of nature and extent of significant restrictions on transfer of funds to entity	text	IFRS 12.22 a Disclosure, IFRS 12.19D a Disclosure	The description of the nature and extent of any significant restrictions (for example, resulting from borrowing arrangements or regulatory requirements) on the ability of other entities to transfer funds to the reporting entity in the form of cash dividends or to repay loans or advances.
Date of end of reporting period of financial statements of joint venture	yyyy-mm-dd	IFRS 12.22 b (i) Disclosure	The date of the end of the reporting period of the financial statements of a joint venture.
Description of reason why using different reporting date or period for joint venture	text	IFRS 12.22 b (ii) Disclosure	The description of the reason why the financial statements of a joint venture used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Joint ventures [member]]
Unrecognised share of losses of joint ventures	X duration, debit	IFRS 12.22 c Disclosure	The amount of the unrecognised share of joint ventures' losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Joint ventures [member]]
Cumulative unrecognised share of losses of joint ventures	X instant, credit	IFRS 12.22 c Disclosure	The cumulative amount of the unrecognised share of losses of joint ventures if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Joint ventures [member]; Unrecognised share of losses of joint ventures]
Commitments in relation to joint ventures	X instant, credit	IFRS 12.23 a Disclosure	The commitments that the entity has relating to its joint ventures as specified in paragraphs B18-B20 of IFRS 12. [Refer: Joint ventures [member]]
Contingent liabilities incurred in relation to interests in joint ventures	X instant, credit	IFRS 12.23 b Disclosure	The amount of contingent liabilities incurred in relation to interests in joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]
Share of contingent liabilities of joint ventures incurred jointly with other investors	X instant, credit	IFRS 12.23 b Disclosure	The entity's share of contingent liabilities incurred jointly with other investors with joint control of the joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]
Disclosure of interests in unconsolidated structured entities [text block]	text block	IFRS 12.2 b (iii) Disclosure	The disclosure of interests in structured entities that are not controlled by the entity (unconsolidated structured entities). [Refer: Unconsolidated structured entities [member]]
Disclosure of unconsolidated structured entities [text block]	text block	IFRS 12.B4 e Disclosure	The disclosure of unconsolidated structured entities. [Refer: Unconsolidated structured entities [member]]
Disclosure of unconsolidated structured entities [abstract]
Disclosure of unconsolidated structured entities [table]	table	IFRS 12.B4 e Disclosure	Schedule disclosing information related to unconsolidated structured entities.
Unconsolidated structured entities [axis]	axis	IFRS 12.B4 e Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for unconsolidated structured entities [member]	member [default]	IFRS 12.B4 e Disclosure	This member stands for the standard value for the 'Unconsolidated structured entities' axis if no other member is used.
Unconsolidated structured entities [member]	member	IFRS 12.B4 e Disclosure	This member stands for unconsolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]]
Securitisation vehicles [member]	member	IFRS 12.B23 a Example	This member stands for vehicles used for the process of securitisation, whereby individual assets are pooled together and sold to a special purpose vehicle that issues debt instruments backed by the pool of assets.
Asset-backed financings [member]	member	IFRS 12.B23 b Example	This member stands for asset-backed financings.
Investment funds [member]	member	IFRS 12.B23 c Example	This member stands for investment funds.
Disclosure of unconsolidated structured entities [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Disclosure of information about interests in structured entity [text block]	text block	IFRS 12.26 Disclosure	The disclosure of qualitative and quantitative information about the entity's interests in structured entities, including, but not limited to, the nature, purpose, size and activities of the structured entity and how the structured entity is financed.
Description of how entity determined which structured entities it sponsored	text	IFRS 12.27 a Disclosure	The description of how the entity has determined which structured entities it has sponsored.
Income from structured entities	X duration, credit	IFRS 12.27 b Disclosure	The amount of income from structured entities including recurring and non-recurring fees, interest, dividends, gains or losses on the remeasurement or derecognition of interests in structured entities and gains or losses from the transfer of assets and liabilities to the structured entity. [Refer: Unconsolidated structured entities [member]]
Description of types of income from structured entities	text	IFRS 12.27 b Disclosure, IFRS 12.B26 c Example	The description of the types of income from structured entities. [Refer: Income from structured entities]
Assets transferred to structured entities, at time of transfer	X duration, credit	IFRS 12.27 c Disclosure	The amount, at the time of transfer, of all assets transferred to structured entities. [Refer: Unconsolidated structured entities [member]]
Assets recognised in entity's financial statements in relation to structured entities	X instant, debit	IFRS 12.29 a Disclosure	The amount of assets recognised in the entity's financial statements relating to its interests in structured entities. [Refer: Assets; Unconsolidated structured entities [member]]
Liabilities recognised in entity's financial statements in relation to structured entities	X instant, credit	IFRS 12.29 a Disclosure	The amount of liabilities recognised in the entity's financial statements relating to its interests in structured entities. [Refer: Liabilities; Unconsolidated structured entities [member]]
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 b Disclosure	The description of the line items in the statement of financial position in which assets and liabilities in relation to structured entities are recognised.
Maximum exposure to loss from interests in structured entities	X instant	IFRS 12.29 c Disclosure	The amount that best represents the entity's maximum exposure to loss from its interests in structured entities. [Refer: Unconsolidated structured entities [member]]
Information about how maximum exposure to loss from interests in structured entities is determined	text	IFRS 12.29 c Disclosure	Information about how the amount that best represents the entity's maximum exposure to loss from its interests in structured entities is determined. [Refer: Maximum exposure to loss from interests in structured entities]
Description of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified	text	IFRS 12.29 c Disclosure	The description of the fact and reasons why the entity cannot quantify its maximum exposure to loss from its interests in structured entities. [Refer: Maximum exposure to loss from interests in structured entities; Unconsolidated structured entities [member]]
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 d Disclosure	The description of the comparison of the carrying amount of assets and liabilities of the entity that relate to its interests in structured entities and the entity's maximum exposure to loss from those entities. [Refer: Carrying amount [member]; Unconsolidated structured entities [member]; Maximum exposure to loss from interests in structured entities]
Description of type of support provided to structured entity without having contractual obligation to do so	text	IFRS 12.15 a Disclosure, IFRS 12.30 a Disclosure	The description of the type of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support. [Refer: Subsidiaries [member]; Support provided to structured entity without having contractual obligation to do so]
Support provided to structured entity without having contractual obligation to do so	X duration	IFRS 12.30 a Disclosure, IFRS 12.15 a Disclosure	The amount of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including assistance in obtaining financial support. [Refer: Subsidiaries [member]; Unconsolidated structured entities [member]]
Description of reasons for providing support to structured entity without having contractual obligation to do so	text	IFRS 12.15 b Disclosure, IFRS 12.30 b Disclosure	The description of reasons for providing financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support.
Description of intentions to provide support to structured entity	text	IFRS 12.31 Disclosure, IFRS 12.17 Disclosure	The description of the entity's current intentions to provide financial or other support to a structured entity, including intentions to assist the structured entity in obtaining financial support.
Additional information about nature of and changes in risks associated with interests in structured entities [text block]	text block	IFRS 12.B25 Disclosure	The disclosure of additional information about the nature of, and changes in, risks associated with interests in structured entities.
Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity	text	IFRS 12.14 Disclosure, IFRS 12.B26 a Example	The description of the terms of contractual arrangements that could require the parent or its subsidiaries to provide financial support to a structured entity, including events or circumstances that could expose the reporting entity to a loss (for example, liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or provide financial support). [Refer: Subsidiaries [member]]
Losses incurred in relation to interests in structured entities	X duration, debit	IFRS 12.B26 b Example	The amount of losses incurred by the entity relating to its interests in structured entities. [Refer: Unconsolidated structured entities [member]]
Description of whether entity is required to absorb losses of structured entities before other parties	text	IFRS 12.B26 d Example	The description of whether the entity is required to absorb losses of structured entities before other parties.
Maximum limit of losses of structured entities which entity is required to absorb before other parties	X instant, credit	IFRS 12.B26 d Example	The maximum limit of losses of structured entities that the entity is required to absorb before other parties. [Refer: Unconsolidated structured entities [member]]
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 d Example	The disclosure of the ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity's interests in the structured entities.
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 e Example	The disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect the fair value or risk of the entity's interests in structured entities. [Refer: Guarantees [member]]
Description of difficulties structured entity experienced in financing its activities	text	IFRS 12.B26 f Example	The description of the difficulties that a structured entity has experienced in financing its activities.
Disclosure of forms of funding of structured entity and their weighted-average life [text block]	text block	IFRS 12.B26 g Example	The disclosure of the forms of funding (for example, commercial paper or medium-term notes) of structured entities and their weighted-average life.
Disclosure of investment entities [text block]	text block	IFRS 12 - Investment entity status Disclosure	The disclosure of investment entities. An investment entity is an entity that: (a) obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services; (b) commits to its investor(s) that its business purpose is to invest funds solely for returns from capital appreciation, investment income, or both; and (c) measures and evaluates the performance of substantially all of its investments on a fair value basis.
Information about significant judgements and assumptions made in determining that entity is investment entity	text	IFRS 12.9A Disclosure	Information about significant judgements and assumptions made in determining that the entity is an investment entity. [Refer: Disclosure of investment entities [text block]]
Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics	text	IFRS 12.9A Disclosure	The description of the reasons for concluding that the entity is an investment entity if it does not have one or more typical characteristics of an investment entity. [Refer: Disclosure of investment entities [text block]]
Description of change of investment entity status	text	IFRS 12.9B Disclosure	The description of the change of investment entity status. [Refer: Disclosure of investment entities [text block]]
Description of reasons for change of investment entity status	text	IFRS 12.9B Disclosure	The description of the reasons for the change of investment entity status. [Refer: Disclosure of investment entities [text block]]
Disclosure of effect of change of investment entity status on financial statements [text block]	text block	IFRS 12.9B Disclosure	The disclosure of the effect of the change of investment entity status on the financial statements. [Refer: Disclosure of investment entities [text block]]
Fair value of subsidiaries that cease to be consolidated as of date of change of investment entity status	X instant, debit	IFRS 12.9B a Disclosure	The fair value, as of the date of change of investment entity status, of subsidiaries that cease to be consolidated. [Refer: At fair value [member]; Disclosure of investment entities [text block]; Subsidiaries [member]]
Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status	X duration, credit	IFRS 12.9B b Disclosure	The gain (loss) arising on the cessation of the consolidation of subsidiaries due to the change of investment entity status. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
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 c Disclosure	The description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status is recognised. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
Statement that investment entity is required to apply exception from consolidation	text	IFRS 12.19A Disclosure	The statement that the investment entity is required to apply an exception from consolidation. [Refer: Disclosure of investment entities [text block]]
Disclosure of information about unconsolidated subsidiaries [text block]	text block	IFRS 12.19B Disclosure	The disclosure of information about unconsolidated subsidiaries. [Refer: Subsidiaries [member]]
Disclosure of information about unconsolidated subsidiaries [abstract]
Disclosure of information about unconsolidated subsidiaries [table]	table	IFRS 12.19B Disclosure	Schedule disclosing information related to unconsolidated subsidiaries.
Unconsolidated subsidiaries [axis]	axis	IFRS 12.19B Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for unconsolidated subsidiaries [member]	member [default]	IFRS 12.19B Disclosure	This member stands for the standard value for the 'Unconsolidated subsidiaries' axis if no other member is used.
Unconsolidated subsidiaries [member]	member	IFRS 12.19B Disclosure	This member stands for unconsolidated subsidiaries. [Refer: Subsidiaries [member]]
Unconsolidated subsidiaries that investment entity controls directly [member]	member	IFRS 12.19B Disclosure	This member stands for unconsolidated subsidiaries that the investment entity controls directly. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
Unconsolidated subsidiaries controlled by subsidiaries of investment entity [member]	member	IFRS 12.19C Disclosure	This member stands for unconsolidated subsidiaries controlled by subsidiaries of the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
Disclosure of information about unconsolidated subsidiaries [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Name of subsidiary	text	IFRS 12.12 a Disclosure, IFRS 12.19B a Disclosure, IAS 27.17 b (i) Disclosure, IAS 27.16 b (i) Disclosure	The name of a subsidiary. [Refer: Subsidiaries [member]]
Principal place of business of subsidiary	text	IFRS 12.12 b Disclosure, IAS 27.17 b (ii) Disclosure, IAS 27.16 b (ii) Disclosure, IFRS 12.19B b Disclosure	The principal place of business of a subsidiary. [Refer: Principal place of business; Subsidiaries [member]]
Country of incorporation of subsidiary	text	IAS 27.16 b (ii) Disclosure, IFRS 12.19B b Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.12 b Disclosure	The country in which a subsidiary of the entity is incorporated. [Refer: Subsidiaries [member]]
Proportion of ownership interest in subsidiary	X.XX duration	IFRS 12.19B c Disclosure, IAS 27.17 b (iii) Disclosure, IAS 27.16 b (iii) Disclosure	The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]]
Proportion of voting rights held in subsidiary	X.XX duration	IAS 27.16 b (iii) Disclosure, IFRS 12.19B c Disclosure, IAS 27.17 b (iii) Disclosure	The proportion of the voting rights in a subsidiary held by the entity. [Refer: Subsidiaries [member]]
Description of nature and extent of significant restrictions on transfer of funds to entity	text	IFRS 12.22 a Disclosure, IFRS 12.19D a Disclosure	The description of the nature and extent of any significant restrictions (for example, resulting from borrowing arrangements or regulatory requirements) on the ability of other entities to transfer funds to the reporting entity in the form of cash dividends or to repay loans or advances.
Description of current commitments or intentions to provide support to subsidiary	text	IFRS 12.19D b Disclosure	The description of current commitments or intentions to provide support to a subsidiary. [Refer: Subsidiaries [member]]
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 a Disclosure	The description of the type of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
Support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so	X duration	IFRS 12.19E a Disclosure	The amount of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
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 b Disclosure	The description of the reasons for providing support to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
Disclosure of information about unconsolidated structured entities controlled by investment entity [text block]	text block	IFRS 12.19F Disclosure	The disclosure of information about unconsolidated structured entities controlled by an investment entity. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]]
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 12.19F Disclosure	Schedule disclosing information related to unconsolidated structured entities controlled by the investment entity.
Unconsolidated structured entities controlled by investment entity [axis]	axis	IFRS 12.19F Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Unconsolidated structured entities controlled by investment entity [member]	member [default]	IFRS 12.19F Disclosure	This member stands for unconsolidated structured entities controlled by an investment entity. It also represents the standard value for the 'Unconsolidated structured entities controlled by investment entity' axis if no other member is used. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]]
Disclosure of information about unconsolidated structured entities controlled by investment entity [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
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 12.19F Disclosure	The description of the terms of contractual arrangements that could require an investment entity or its subsidiaries to provide financial support to an unconsolidated structured entity controlled by the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]]
Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity	text	IFRS 12.19G Disclosure	The explanation of the relevant factors in reaching the decision by an investment entity or any of its unconsolidated subsidiaries to provide, without having a contractual obligation to do so, financial or other support to an unconsolidated, structured entity that the investment entity did not control, that resulted in obtaining control. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]]
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.C4 Disclosure	The description of the fact that the entity does not have a legal or constructive obligation in relation to the negative net assets, if aggregating all previously proportionately consolidated assets and liabilities on transition from proportionate consolidation to equity method results in negative net assets.
Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method	X instant, credit	IFRS 11.C4 Disclosure	The entity's cumulative unrecognised share of losses of its joint ventures for which transition from proportionate consolidation to the equity method was performed. [Refer: Joint ventures [member]; Cumulative unrecognised share of losses of joint ventures]
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.C5 Disclosure	The disclosure of the breakdown of assets and liabilities that have been aggregated into the single line investment balance for the transition from proportionate consolidation to the equity method.
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.C10 Disclosure	The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from the equity method to accounting for assets and liabilities.
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 b Disclosure	The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities.
Identification of unadjusted comparative information	text	IFRS 11.C13B Disclosure, IFRS 10.C6B Disclosure, IAS 38.130I Disclosure, Effective 2023-01-01 IFRS 17.C27 Disclosure, IAS 27.18I Disclosure, IAS 16.80A Disclosure, IFRS 17.C27 Disclosure	The identification of unadjusted comparative information in the financial statements.
Statement that unadjusted comparative information has been prepared on different basis	text	IAS 27.18I Disclosure, IAS 16.80A Disclosure, IFRS 10.C6B Disclosure, Effective 2023-01-01 IFRS 17.C27 Disclosure, IFRS 11.C13B Disclosure, IAS 38.130I Disclosure, IFRS 17.C27 Disclosure	The statement that unadjusted comparative information in the financial statements has been prepared on a different basis.
Explanation of basis of preparation of unadjusted comparative information	text	IAS 27.18I Disclosure, Effective 2023-01-01 IFRS 17.C27 Disclosure, IFRS 10.C6B Disclosure, IAS 38.130I Disclosure, IAS 16.80A Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure	The explanation of the basis used for the preparation of unadjusted comparative information in the financial statements.
[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 disclosure Disclosure	The entire disclosure for non-current assets held for sale and discontinued operations.
Disclosure of analysis of single amount of discontinued operations [text block]	text block	IFRS 5.33 b Disclosure	The disclosure of the analysis of the single amount of discontinued operations. [Refer: Discontinued operations [member]]
Disclosure of analysis of single amount of discontinued operations [abstract]
Disclosure of analysis of single amount of discontinued operations [table]	table	IFRS 5.33 b Disclosure	Schedule disclosing information related to the analysis of the single amount of discontinued operations.
Continuing and discontinued operations [axis]	axis	IFRS 5 - Presentation and disclosure Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Continuing operations [member]	member [default]	IFRS 5 - Presentation and disclosure Disclosure	This member stands for components of the entity that are not discontinued operations. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. This member also represents the standard value for the 'Continuing and discontinued operations' axis if no other member is used. [Refer: Discontinued operations [member]; Aggregate continuing and discontinued operations [member]]
Discontinued operations [member]	member	IFRS 5 - Presentation and disclosure Disclosure	This member stands for a component of an entity that either has been disposed of or is classified as held for sale, and that: (a) represents a separate major line of business or geographical area of operations; (b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. [Refer: Subsidiaries [member]]
Disclosure of analysis of single amount of discontinued operations [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Profit (loss) before tax	X duration, credit	IFRS 8.28 b Example, IFRS 8.23 Example, IFRS 5.33 b (i) Disclosure, IAS 1.103 Example, IAS 1.102 Example	The profit (loss) before tax expense or income. [Refer: Profit (loss)]
Revenue	X duration, credit	IFRS 12.B10 b Example, IAS 1.103 Example, IFRS 8.34 Disclosure, IAS 1.82 a Disclosure, IFRS 8.33 a Disclosure, IAS 1.102 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.28 a Disclosure, IFRS 8.23 a Disclosure	The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.
Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operations	X duration, debit	IAS 12.81 h (ii) Disclosure, IFRS 5.33 b (ii) Disclosure	The tax expense (income) relating to the profit (loss) arising from ordinary activities of discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
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	The gain (loss) recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation. [Refer: Discontinued operations [member]]
Tax expense (income) relating to gain (loss) on discontinuance	X duration, debit	IFRS 5.33 b (iv) Disclosure, IAS 12.81 h (i) Disclosure	The tax expense (income) relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued operations [member]]
Profit (loss) from discontinued operations	X duration, credit	IAS 1.98 e Disclosure, IFRS 12.B12 b (vii) Disclosure, IFRS 5.33 a Disclosure, IAS 1.82 ea Disclosure	The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
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	IFRS 5.33 c Disclosure	The cash flows from (used in) the entity's operating activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) operating activities]
Net cash flows from (used in) operating activities, discontinued operations	X duration	IFRS 5.33 c Disclosure	The cash flows from (used in) the entity's operating activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) operating activities]
Net cash flows from (used in) operating activities	X duration	IAS 7.50 d Disclosure, IAS 7.10 Disclosure	The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]
Cash flows from (used in) investing activities [abstract]
Net cash flows from (used in) investing activities, continuing operations	X duration, debit	IFRS 5.33 c Disclosure	The cash flows from (used in) the entity's investing activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) investing activities]
Net cash flows from (used in) investing activities, discontinued operations	X duration, debit	IFRS 5.33 c Disclosure	The cash flows from (used in) the entity's investing activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) investing activities]
Net cash flows from (used in) investing activities	X duration, debit	IAS 7.50 d Disclosure, IAS 7.10 Disclosure	The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.
Cash flows from (used in) financing activities [abstract]
Net cash flows from (used in) financing activities, continuing operations	X duration, debit	IFRS 5.33 c Disclosure	The cash flows from (used in) the entity's financing activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) financing activities]
Net cash flows from (used in) financing activities, discontinued operations	X duration, debit	IFRS 5.33 c Disclosure	The cash flows from (used in) the entity's financing activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) financing activities]
Net cash flows from (used in) financing activities	X duration, debit	IAS 7.50 d Disclosure, IAS 7.10 Disclosure	The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.
Increase (decrease) in cash and cash equivalents, discontinued operations	X duration, debit	IFRS 5.33 c Common practice	The increase (decrease) in cash and cash equivalents from discontinued operations. [Refer: Cash and cash equivalents; Discontinued operations [member]]
Income from continuing operations attributable to owners of parent	X duration, credit	IFRS 5.33 d Disclosure	The amount of income from continuing operations attributable to owners of the parent. [Refer: Continuing operations [member]]
Income from discontinued operations attributable to owners of parent	X duration, credit	IFRS 5.33 d Disclosure	The amount of income from discontinued operations attributable to owners of the parent. [Refer: Discontinued operations [member]]
Profit (loss) from continuing operations attributable to non-controlling interests	X duration, credit	IFRS 5.33 d Example, IFRS 5 - Example 11 Example	The profit (loss) from continuing operations attributable to non-controlling interests. [Refer: Profit (loss) from continuing operations; Non-controlling interests]
Profit (loss) from discontinued operations attributable to non-controlling interests	X duration, credit	IFRS 5.33 d Example, IFRS 5 - Example 11 Example	The profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued operations; Non-controlling interests]
Explanation of nature and adjustments to amounts previously presented in discontinued operations	text	IFRS 5.35 Disclosure	The explanation of the nature and amount of adjustments in the current period to amounts previously presented in discontinued operations that are directly related to the disposal of a discontinued operation in a prior period. These adjustments may arise in such circumstances as: (a) the resolution of uncertainties that arise from the terms of the disposal transaction, such as the resolution of purchase price adjustments and indemnification issues with the purchaser; (b) the resolution of uncertainties that arise from and are directly related to the operations of the component before its disposal, such as environmental and product warranty obligations retained by the seller; and (c) the settlement of employee benefit plan obligations, provided that the settlement is directly related to the disposal transaction. [Refer: Discontinued operations [member]]
Description of non-current asset or disposal group held for sale which were sold or reclassified	text	IFRS 5.41 a Disclosure	The description of non-current assets or disposal groups that have been either classified as held for sale or sold. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing	text	IFRS 5.41 b Disclosure	The explanation of the facts and circumstances of the sale or leading to the expected disposal, and the manner and timing of that disposal, when a non-current asset or disposal group has been either classified as held for sale or sold.
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 c Disclosure	The gains on subsequent increase in fair value less costs to sell (not in excess of recognised cumulative impairment loss) and losses on write-down to fair value less costs to sell for non-current assets or disposal groups held for sale.
Description of segment in which non-current asset or disposal group held for sale is presented	text	IFRS 5.41 d Disclosure	The description of the reportable segment in which non-current assets or disposal groups held for sale are presented. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
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 5.42 Disclosure	The explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for the current period. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
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 5.42 Disclosure	The explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for prior periods presented. [Refer: Non-current assets or disposal groups classified as held for sale]
Description of changes in plan to sell non-current asset or disposal group held for sale	text	IFRS 5.42 Disclosure	The description of the facts and circumstances leading to the decision to change the plan to sell non-current assets or disposal groups. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
[826380] Notes - Inventories
Disclosure of inventories [text block]	text block	IAS 2 - Disclosure Disclosure	The entire disclosure for inventories.
Description of accounting policy for measuring inventories [text block]	text block	IAS 2.36 a Disclosure	The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]
Description of inventory cost formulas	text	IAS 2.36 a Disclosure	The description of the cost formulas used to measure inventory. [Refer: Inventories]
Inventories, at fair value less costs to sell	X instant, debit	IAS 2.36 c Disclosure	The amount of inventories carried at fair value less costs to sell. [Refer: At fair value [member]]
Inventories, at net realisable value	X instant, debit	IAS 2.36 Common practice	The amount of inventories carried at net realisable value. [Refer: Inventories]
Inventory write-down	X duration	IAS 1.98 a Disclosure, IAS 2.36 e Disclosure	The amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories]
Reversal of inventory write-down	X duration	IAS 1.98 a Disclosure, IAS 2.36 f Disclosure	The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any write-down of inventories resulting from an increase in net realisable value. [Refer: Inventories; Inventory write-down]
Description of circumstances leading to reversals of inventory write-down	text	IAS 2.36 g Disclosure	The description of the circumstances or events that led to the reversal of a write-down of inventories to net realisable value. [Refer: Inventories; Reversal of inventory write-down]
Cost of inventories recognised as expense during period	X duration, debit	IAS 2.36 d Disclosure	The amount of inventories recognised as an expense during the period. [Refer: Inventories]
Inventories pledged as security for liabilities	X instant, debit	IAS 2.36 h Disclosure	The amount of inventories pledged as security for liabilities. [Refer: Inventories]
[827570] Notes - Other provisions, contingent liabilities and contingent assets
Disclosure of other provisions, contingent liabilities and contingent assets [text block]	text block	IAS 37 - Disclosure Disclosure	The entire disclosure for other provisions, contingent liabilities and contingent assets.
Disclosure of other provisions [text block]	text block	IAS 37.84 Disclosure	The disclosure of other provisions. [Refer: Other provisions]
Disclosure of other provisions [abstract]
Disclosure of other provisions [table]	table	IAS 37.84 Disclosure	Schedule disclosing information related to other provisions.
Classes of other provisions [axis]	axis	IAS 37.84 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Other provisions [member]	member [default]	IAS 37.84 Disclosure	This member stands for provisions other than provisions for employee benefits. It also represents the standard value for the 'Classes of other provisions' axis if no other member is used. [Refer: Provisions]
Warranty provision [member]	member	IAS 37 - Example 1 Warranties Example, IAS 37.87 Example	This member stands for a provision for estimated costs of making good under warranties for products sold. [Refer: Other provisions [member]]
Restructuring provision [member]	member	IAS 37.70 Example	This member stands for a provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Other provisions [member]]
Legal proceedings provision [member]	member	IAS 37 - Example 10 A court case Example, IAS 37.87 Example	This member stands for a provision for legal proceedings. [Refer: Other provisions [member]]
Refunds provision [member]	member	IAS 37 - Example 4 Refunds policy Example, IAS 37.87 Example	This member stands for a provision for refunds to be made by the entity to its customers. [Refer: Other provisions [member]]
Onerous contracts provision [member]	member	IAS 37.66 Example	This member stands for a provision for onerous contracts. [Refer: Onerous contracts provision]
Provision for decommissioning, restoration and rehabilitation costs [member]	member	IAS 37 - D Examples: disclosures Example, IAS 37.87 Example	This member stands for a provision relating to decommissioning, restoration and rehabilitation costs. [Refer: Other provisions [member]]
Other environment related provision [member]	member	IAS 37.84 Common practice	This member stands for an environment-related provision that the entity does not separately disclose in the same statement or note. [Refer: Other provisions [member]]
Provision for credit commitments [member]	member	IAS 37.84 Common practice	This member stands for a provision for credit commitments entered into by the entity. [Refer: Other provisions [member]]
Provision for taxes other than income tax [member]	member	IAS 37.84 Common practice	This member stands for a provision for taxes other than income tax. Income taxes include all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. [Refer: Other provisions [member]]
Miscellaneous other provisions [member]	member	IAS 37.84 Disclosure	This member stands for miscellaneous other provisions. [Refer: Other provisions [member]]
Disclosure of other provisions [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Reconciliation of changes in other provisions [abstract]
Other provisions at beginning of period	X instant, credit	IAS 37.84 a Disclosure, IAS 1.78 d Disclosure	The amount of provisions other than provisions for employee benefits. [Refer: Provisions]
Changes in other provisions [abstract]
Additional provisions, other provisions [abstract]
New provisions, other provisions	X duration, credit	IAS 37.84 b Common practice	The amount recognised for new other provisions. [Refer: Other provisions]
Increase in existing provisions, other provisions	X duration, credit	IAS 37.84 b Disclosure	The increase in existing other provisions. [Refer: Other provisions]
Total additional provisions, other provisions	X duration, credit	IAS 37.84 b Disclosure	The amount of additional other provisions made. [Refer: Other provisions]
Acquisitions through business combinations, other provisions	X duration, credit	IAS 37.84 Common practice	The increase in other provisions resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Other provisions]
Provision used, other provisions	(X) duration, debit	IAS 37.84 c Disclosure	The amount used (ie incurred and charged against the provision) for other provisions. [Refer: Other provisions]
Unused provision reversed, other provisions	(X) duration, debit	IAS 37.84 d Disclosure	The amount reversed for unused other provisions. [Refer: Other provisions]
Increase through adjustments arising from passage of time, other provisions	X duration, credit	IAS 37.84 e Disclosure	The increase in other provisions through adjustments arising from the passage of time. [Refer: Other provisions]
Increase (decrease) through change in discount rate, other provisions	X duration, credit	IAS 37.84 e Disclosure	The increase (decrease) in other provisions resulting from a change in discount rate. [Refer: Other provisions]
Increase (decrease) through net exchange differences, other provisions	X duration, credit	IAS 37.84 Common practice	The increase (decrease) in other provisions resulting from foreign currency exchange rate changes on provisions measured in a currency different from the entity's presentation currency. [Refer: Other provisions]
Decrease through loss of control of subsidiary, other provisions	(X) duration, debit	IAS 37.84 Common practice	The decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions]
Increase (decrease) through transfers and other changes, other provisions	X duration, credit	IAS 37.84 Common practice	The increase (decrease) in other provisions resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Other provisions]
Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions	(X) duration, debit	IAS 37.84 Common practice	The decrease in other provisions resulting from the transfer of those provisions to liabilities included in disposal groups classified as held for sale. [Refer: Other provisions; Disposal groups classified as held for sale [member]]
Total increase (decrease) in other provisions	X duration, credit	IAS 37.84 Disclosure	The increase (decrease) in other provisions. [Refer: Other provisions]
Other provisions at end of period	X instant, credit	IAS 37.84 a Disclosure, IAS 1.78 d Disclosure	The amount of provisions other than provisions for employee benefits. [Refer: Provisions]
Description of nature of obligation, other provisions	text	IAS 37.85 a Disclosure	The description of the nature of the obligation for other provisions. [Refer: Other provisions]
Description of expected timing of outflows, other provisions	text	IAS 37.85 a Disclosure	The description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions]
Indication of uncertainties of amount or timing of outflows, other provisions	text	IAS 37.85 b Disclosure	The description of an indication of the uncertainties relating to the amount or timing of outflows of economic benefits for other provisions. [Refer: Other provisions]
Description of major assumptions made concerning future events, other provisions	text	IAS 37.85 b Disclosure	The description of the major assumptions made concerning future events that may affect the amount required to settle a provision. [Refer: Other provisions]
Asset recognised for expected reimbursement, other provisions	X instant, debit	IAS 37.85 c Disclosure	The amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions]
Expected reimbursement, other provisions	X instant, debit	IAS 37.85 c Disclosure	The amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions]
Disclosure of contingent liabilities [text block]	text block	IAS 37.86 Disclosure	The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]]
Disclosure of contingent liabilities [abstract]
Disclosure of contingent liabilities [table]	table	IAS 37.86 Disclosure	Schedule disclosing information related to contingent liabilities.
Classes of contingent liabilities [axis]	axis	IAS 37.86 Disclosure, IFRS 3.B67 c Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Contingent liabilities [member]	member [default]	IFRS 3.B67 c Disclosure, IAS 37.88 Disclosure	This member stands for possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or, present obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with sufficient reliability. It also represents the standard value for the 'Classes of contingent liabilities' axis if no other member is used.
Warranty contingent liability [member]	member	IAS 37.88 Example	This member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Contingent liabilities [member]]
Restructuring contingent liability [member]	member	IAS 37.88 Example	This member stands for a contingent liability for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Contingent liabilities [member]]
Legal proceedings contingent liability [member]	member	IAS 37.88 Example	This member stands for a contingent liability for legal proceedings. [Refer: Contingent liabilities [member]]
Onerous contracts contingent liability [member]	member	IAS 37.88 Example	This member stands for a contingent liability for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Contingent liabilities [member]]
Contingent liability for decommissioning, restoration and rehabilitation costs [member]	member	IAS 37.88 Example	This member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Contingent liabilities [member]]
Other environment related contingent liability [member]	member	IAS 37.88 Common practice	This member stands for an environment-related contingent liability that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]
Tax contingent liability [member]	member	IAS 37.88 Common practice	This member stands for a contingent liability for taxes. [Refer: Contingent liabilities [member]]
Contingent liability for guarantees [member]	member	IAS 37.88 Common practice	This member stands for a contingent liability for guarantees. [Refer: Contingent liabilities [member]; Guarantees [member]]
Contingent liabilities related to joint ventures [member]	member	IAS 37.88 Example	This member stands for contingent liabilities that are related to joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]
Share of contingent liabilities of associates [member]	member	IAS 37.88 Example	This member stands for share of contingent liabilities of associates. [Refer: Associates [member]; Contingent liabilities [member]]
Contingent liability arising from post-employment benefit obligations [member]	member	IAS 19.152 Disclosure	This member stands for a contingent liability arising from post-employment benefit obligations. Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of employment. [Refer: Contingent liabilities [member]]
Other contingent liabilities [member]	member	IAS 37.88 Example	This member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]
Disclosure of contingent liabilities [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of nature of obligation, contingent liabilities	text	IAS 37.86 Disclosure	The description of the nature of the obligation for contingent liabilities. [Refer: Contingent liabilities [member]]
Explanation of estimated financial effect of contingent liabilities	text	IAS 37.86 a Disclosure	The explanation of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]
Estimated financial effect of contingent liabilities	X instant, credit	IAS 37.86 a Disclosure	The amount of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]
Explanation of possibility of reimbursement, contingent liabilities	text	IAS 37.86 c Disclosure	The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Contingent liabilities [member]]
Indication of uncertainties of amount or timing of outflows, contingent liabilities	text	IAS 37.86 b Disclosure	The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities. [Refer: Contingent liabilities [member]]
Description of nature of contingent assets	text	IAS 37.89 Disclosure	The description of the nature of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the entity's control.
Explanation of estimated financial effect of contingent assets	text	IAS 37.89 Disclosure	The explanation of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity.
Estimated financial effect of contingent assets	X instant, debit	IAS 37.89 Disclosure	The amount of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity.
Information about contingent assets that disclosure is not practicable	text	IAS 37.91 Disclosure	Information about the fact that the disclosure of information related to possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not practicable.
Information about contingent liabilities that disclosure is not practicable	text	IAS 37.91 Disclosure	Information about the fact that the disclosure of information related to contingent liabilities is not practicable. [Refer: Contingent liabilities [member]]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision	text	IAS 37.92 Disclosure	The explanation of the general nature of the dispute with other parties on the subject matter of a provision and the fact and reason why required information relating to a provision is not disclosed by the entity. [Refer: Provisions]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability	text	IAS 37.92 Disclosure	The explanation of the general nature of the dispute with other parties on the subject matter of a contingent liability and the fact and reason why required information relating to a contingent liability is not disclosed by the entity. [Refer: Contingent liabilities [member]]
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset	text	IAS 37.92 Disclosure	The explanation of the general nature of the dispute with other parties on the subject matter of a contingent asset and the fact and reason why required information relating to a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not disclosed.
[831150] Notes - Revenue from contracts with customers
Disclosure of revenue from contracts with customers [text block]	text block	IFRS 15 - Presentation Disclosure, IFRS 15 - Disclosure Disclosure	The entire disclosure for revenue from contracts with customers.
Contract assets [abstract]
Non-current contract assets	X instant, debit	IFRS 15.105 Disclosure	The amount of non-current contract assets. [Refer: Contract assets]
Current contract assets	X instant, debit	IFRS 15.105 Disclosure	The amount of current contract assets. [Refer: Contract assets]
Total contract assets	X instant, debit	IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure	The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity’s future performance).
Contract liabilities [abstract]
Non-current contract liabilities	X instant, credit	IFRS 15.105 Disclosure	The amount of non-current contract liabilities. [Refer: Contract liabilities]
Current contract liabilities	X instant, credit	IFRS 15.105 Disclosure	The amount of current contract liabilities. [Refer: Contract liabilities]
Total contract liabilities	X instant, credit	IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure	The amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer.
Receivables from contracts with customers [abstract]
Non-current receivables from contracts with customers	X instant, debit	IFRS 15.105 Disclosure	The amount of non-current receivables from contracts with customers. [Refer: Receivables from contracts with customers]
Current receivables from contracts with customers	X instant, debit	IFRS 15.105 Disclosure	The amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers]
Total receivables from contracts with customers	X instant, debit	IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure	The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer that is unconditional. A right to consideration is unconditional if only the passage of time is required before payment of that consideration is due.
Revenue from contracts with customers	X duration, credit	IFRS 15.114 Disclosure, IFRS 15.113 a Disclosure	The amount of revenue from contracts with customers. A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity’s ordinary activities in exchange for consideration.
Impairment loss on receivables or contract assets arising from contracts with customers	X duration, debit	IFRS 15.113 b Disclosure	The amount of impairment loss on receivables or contract assets arising from contracts with customers. [Refer: Contract assets; Impairment loss; Receivables from contracts with customers]
Disclosure of disaggregation of revenue from contracts with customers [text block]	text block	IFRS 15.114 Disclosure	The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers]
Disclosure of disaggregation of revenue from contracts with customers [abstract]
Disclosure of disaggregation of revenue from contracts with customers [table]	table	IFRS 15.114 Disclosure	Schedule disclosing information related to the disaggregation of revenue from contracts with customers.
Products and services [axis]	axis	IFRS 8.32 Disclosure, IFRS 15.B89 a Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Products and services [member]	member [default]	IFRS 15.B89 a Example, IFRS 8.32 Disclosure	This member stands for the entity's products and services. It also represents the standard value for the 'Products and services' axis if no other member is used.
Geographical areas [axis]	axis	IFRS 15.B89 b Example, IAS 19.138 a Example, Effective 2023-01-01 IFRS 17.96 b Example, IFRS 8.33 Disclosure, IFRS 17.96 b Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Geographical areas [member]	member [default]	IFRS 8.33 Disclosure, Effective 2023-01-01 IFRS 17.96 b Example, IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example	This member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis if no other member is used.
Markets of customers [axis]	axis	IFRS 15.B89 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Markets of customers [member]	member [default]	IFRS 15.B89 c Example	This member stands for all markets of customers. It also represents the standard value for the 'Markets of customers' axis if no other member is used.
Types of customers [axis]	axis	IFRS 15.B89 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Types of customers [member]	member [default]	IFRS 15.B89 c Example	This member stands for all types of customers. It also represents the standard value for the 'Types of customers' axis if no other member is used.
Government customers [member]	member	IFRS 15.B89 c Example	This member stands for government customers. [Refer: Government [member]]
Non-government customers [member]	member	IFRS 15.B89 c Example	This member stands for non-government customers. [Refer: Government [member]]
Types of contracts [axis]	axis	IFRS 15.B89 d Example, Effective 2023-01-01 IFRS 17.96 a Example, IFRS 17.96 a Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Types of contracts [member]	member [default]	Effective 2023-01-01 IFRS 17.96 a Example, IFRS 15.B89 d Example, IFRS 17.96 a Example	This member stands for all types of contracts with customers. It also represents the standard value for the 'Types of contracts' axis if no other member is used.
Fixed-price contracts [member]	member	IFRS 15.B89 d Example	This member stands for fixed-price contracts with customers.
Time-and-materials contracts [member]	member	IFRS 15.B89 d Example	This member stands for time-and-materials contracts with customers.
Contract duration [axis]	axis	IFRS 15.B89 e Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Contract duration [member]	member [default]	IFRS 15.B89 e Example	This member stands for all durations of contracts with customers. It also represents the standard value for the 'Contract duration' axis if no other member is used.
Short-term contracts [member]	member	IFRS 15.B89 e Example	This member stands for short-term contracts with customers.
Long-term contracts [member]	member	IFRS 15.B89 e Example	This member stands for long-term contracts with customers.
Timing of transfer of goods or services [axis]	axis	IFRS 15.B89 f Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Timing of transfer of goods or services [member]	member [default]	IFRS 15.B89 f Example	This member stands for all timings of the transfer of goods or services in contracts with customers. It also represents the standard value for the 'Timing of transfer of goods or services' axis if no other member is used.
Goods or services transferred at point in time [member]	member	IFRS 15.B89 f Example	This member stands for goods or services transferred to customers at a point in time. [Refer: Performance obligations satisfied at point in time [member]]
Goods or services transferred over time [member]	member	IFRS 15.B89 f Example	This member stands for goods or services transferred to customers over time. [Refer: Performance obligations satisfied over time [member]]
Sales channels [axis]	axis	IFRS 15.B89 g Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Sales channels [member]	member [default]	IFRS 15.B89 g Example	This member stands for all sales channels. It also represents the standard value for the 'Sales channels' axis if no other member is used.
Goods sold directly to consumers [member]	member	IFRS 15.B89 g Example	This member stands for goods sold directly to consumers.
Goods sold through intermediaries [member]	member	IFRS 15.B89 g Example	This member stands for goods sold through intermediaries.
Segments [axis]	axis	IAS 36.130 d (ii) Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IFRS 17.96 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Segments [member]	member [default]	IFRS 15.115 Disclosure, IFRS 8.28 Disclosure, IAS 36.130 d (ii) Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 17.96 c Example	This member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other member is used.
Reportable segments [member]	member	IFRS 8.23 Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IFRS 15.115 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example	This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements. [Refer: Operating segments [member]]
All other segments [member]	member	IFRS 15.115 Disclosure, IFRS 8.16 Disclosure	This member stands for business activities and operating segments that are not reportable.
Disclosure of disaggregation of revenue from contracts with customers [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Revenue from contracts with customers	X duration, credit	IFRS 15.114 Disclosure, IFRS 15.113 a Disclosure	The amount of revenue from contracts with customers. A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity’s ordinary activities in exchange for consideration.
Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block]	text block	IFRS 15.115 Disclosure	The disclosure of information about the relationship between the disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments. [Refer: Reportable segments [member]; Revenue from contracts with customers]
Contract assets at beginning of period	X instant, debit	IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure	The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity’s future performance).
Contract assets at end of period	X instant, debit	IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure	The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity’s future performance).
Contract liabilities at beginning of period	X instant, credit	IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure	The amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer.
Contract liabilities at end of period	X instant, credit	IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure	The amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer.
Receivables from contracts with customers at beginning of period	X instant, debit	IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure	The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer that is unconditional. A right to consideration is unconditional if only the passage of time is required before payment of that consideration is due.
Receivables from contracts with customers at end of period	X instant, debit	IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure	The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer that is unconditional. A right to consideration is unconditional if only the passage of time is required before payment of that consideration is due.
Revenue that was included in contract liability balance at beginning of period	X duration, credit	IFRS 15.116 b Disclosure	The amount of revenue that was included in the contract liability balance at the beginning of the period. [Refer: Contract liabilities; Revenue from contracts with customers]
Revenue from performance obligations satisfied or partially satisfied in previous periods	X duration, credit	IFRS 15.116 c Disclosure	The amount of revenue from performance obligations satisfied (or partially satisfied) in previous periods. [Refer: Performance obligations [member]; Revenue from contracts with customers]
Explanation of how timing of satisfaction of performance obligations relates to typical timing of payment	text	IFRS 15.117 Disclosure	The explanation of how the timing of satisfaction of performance obligations relates to the typical timing of payment. [Refer: Performance obligations [member]]
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	IFRS 15.117 Disclosure	The explanation of the effect that the timing of satisfaction of performance obligations and the typical timing of payment have on the contract assets and the contract liabilities. [Refer: Performance obligations [member]; Contract assets; Contract liabilities]
Explanation of significant changes in contract assets and contract liabilities [text block]	text block	IFRS 15.118 Disclosure	The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities]
Increase through business combinations, contract assets	X duration, debit	IFRS 15.118 a Example	The increase in contract assets resulting from business combinations. [Refer: Business combinations [member]; Contract assets]
Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets	X duration, debit	IFRS 15.118 b Example	The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue. [Refer: Contract assets; Revenue from contracts with customers]
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assets	X duration, debit	IFRS 15.118 b Example	The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets	X duration, debit	IFRS 15.118 b Example	The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]
Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets	X duration, debit	IFRS 15.118 b Example	The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]
Decrease through impairment, contract assets	X duration, credit	IFRS 15.118 c Example	The decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss]
Decrease through right to consideration becoming unconditional, contract assets	X duration, credit	IFRS 15.118 d Example	The decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets]
Increase through business combinations, contract liabilities	X duration, credit	IFRS 15.118 a Example	The increase in contract liabilities resulting from business combinations. [Refer: Business combinations [member]; Contract liabilities]
Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities	X duration, credit	IFRS 15.118 b Example	The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue. [Refer: Contract liabilities; Revenue from contracts with customers]
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilities	X duration, credit	IFRS 15.118 b Example	The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilities	X duration, credit	IFRS 15.118 b Example	The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]
Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilities	X duration, credit	IFRS 15.118 b Example	The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]
Decrease through performance obligation being satisfied, contract liabilities	X duration, debit	IFRS 15.118 e Example	The decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer: Contract liabilities; Performance obligations [member]]
Disclosure of performance obligations [text block]	text block	IFRS 15.119 Disclosure	The disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [member]]
Disclosure of performance obligations [abstract]
Disclosure of performance obligations [table]	table	IFRS 15.119 Disclosure	Schedule disclosing information related to performance obligations in contracts with customers.
Performance obligations [axis]	axis	IFRS 15.119 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Performance obligations [member]	member [default]	IFRS 15.119 Disclosure	This member stands for all performance obligations. A performance obligation is a promise in a contract with a customer to transfer to the customer either: (a) a good or service (or a bundle of goods or services) that is distinct; or (b) a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer. This member also represents the standard value for the 'Performance obligations' axis if no other member is used.
Performance obligations satisfied over time [member]	member	IFRS 15.124 Disclosure	This member stands for performance obligations satisfied over time. An entity satisfies a performance obligation over time, if one of the following criteria is met: (a) the customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs; (b) the entity’s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhanced; or (c) the entity’s performance does not create an asset with an alternative use to the entity and the entity has an enforceable right to payment for performance completed to date. [Refer: Performance obligations [member]]
Performance obligations satisfied at point in time [member]	member	IFRS 15.125 Disclosure	This member stands for performance obligations satisfied at a point in time. An entity satisfies a performance obligation at a point in time, if the performance obligation is not satisfied over time. [Refer: Performance obligations [member]]
Disclosure of performance obligations [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of when entity typically satisfies performance obligations	text	IFRS 15.119 a Disclosure	The description of when the entity typically satisfies its performance obligations. [Refer: Performance obligations [member]]
Description of significant payment terms in contracts with customers	text	IFRS 15.119 b Disclosure	The description of the significant payment terms in contracts with customers.
Description of nature of goods or services that entity has promised to transfer	text	IFRS 15.119 c Disclosure	The description of the nature of the goods or services that the entity has promised to transfer to customers.
Description of performance obligations to arrange for another party to transfer goods or services	text	IFRS 15.119 c Disclosure	The description of the performance obligations to arrange for another party to transfer goods or services to customers. [Refer: Performance obligations [member]]
Description of obligations for returns, refunds and other similar obligations	text	IFRS 15.119 d Disclosure	The description of obligations for returns, refunds and other similar obligations in contracts with customers.
Description of types of warranties and related obligations	text	IFRS 15.119 e Disclosure	The description of types of warranties and related obligations in contracts with customers.
Description of methods used to recognise revenue from contracts with customers	text	IFRS 15.124 a Disclosure	The description of the methods used to recognise revenue from contracts with customers. [Refer: Revenue from contracts with customers]
Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services	text	IFRS 15.124 b Disclosure	The explanation of why the methods used to recognise revenue from contracts with customers provide a faithful depiction of the transfer of goods or services. [Refer: Revenue from contracts with customers]
Description of significant judgements made in evaluating when customer obtains control of promised goods or services	text	IFRS 15.125 Disclosure	The description of the significant judgements made in evaluating when a customer obtains control of promised goods or services.
Transaction price allocated to remaining performance obligations	X instant, credit	IFRS 15.120 a Disclosure	The amount of the transaction price allocated to the performance obligations that are unsatisfied (or partially unsatisfied) as of the end of the reporting period. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Performance obligations [member]]
Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue	text	IFRS 15.120 b (ii) Disclosure	The explanation of when the entity expects to recognise the transaction price allocated to the remaining performance obligations as revenue. [Refer: Revenue from contracts with customers; Transaction price allocated to remaining performance obligations]
Disclosure of transaction price allocated to remaining performance obligations [text block]	text block	IFRS 15.120 b (i) Disclosure	The disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers.
Disclosure of transaction price allocated to remaining performance obligations [abstract]
Disclosure of transaction price allocated to remaining performance obligations [table]	table	IFRS 15.120 b (i) Disclosure	Schedule disclosing information related to the transaction price allocated to the remaining performance obligations in contracts with customers.
Maturity [axis]	axis	Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 16.97 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 7.42E e Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.23B a Disclosure, IAS 1.61 Disclosure, IAS 19.147 c Example, Effective 2023-01-01 IFRS 17.109A Disclosure, IFRS 17.109A Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated time bands [member]	member [default]	IFRS 7.B11 Example, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 16.97 Disclosure, IFRS 7.B35 Example, IAS 19.147 c Example, IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.109A Disclosure, IAS 1.61 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 17.109 Disclosure	This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.
Disclosure of transaction price allocated to remaining performance obligations [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Transaction price allocated to remaining performance obligations	X instant, credit	IFRS 15.120 a Disclosure	The amount of the transaction price allocated to the performance obligations that are unsatisfied (or partially unsatisfied) as of the end of the reporting period. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Performance obligations [member]]
Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations	text	IFRS 15.122 Disclosure	The explanation of whether the practical expedient is applied for the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations]
Explanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligations	text	IFRS 15.122 Disclosure	The explanation of whether any consideration from contracts with customers is not included in the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations]
Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customers	text	IFRS 15.123 Disclosure	The description of the judgements, and changes in the judgements, that significantly affect the determination of the amount and timing of revenue from contracts with customers. [Refer: Revenue from contracts with customers]
Disclosure of information about methods, inputs and assumptions used for determining transaction price [text block]	text block	IFRS 15.126 a Disclosure	The disclosure of information about the methods, inputs and assumptions used for determining the transaction price in contracts with customers.
Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block]	text block	IFRS 15.126 b Disclosure	The disclosure of information about the methods, inputs and assumptions used for assessing whether an estimate of variable consideration is constrained.
Disclosure of information about methods, inputs and assumptions used for allocating transaction price [text block]	text block	IFRS 15.126 c Disclosure	The disclosure of information about the methods, inputs and assumptions used for allocating the transaction price in contracts with customers.
Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block]	text block	IFRS 15.126 d Disclosure	The disclosure of information about the methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations in contracts with customers.
Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers	text	IFRS 15.127 a Disclosure	The description of the judgements made in determining the amount of the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers	text	IFRS 15.127 b Disclosure	The description of the method used to determine the amortisation of the assets recognised from the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block]	text block	IFRS 15.128 a Disclosure	The disclosure of assets recognised from the costs to obtain or fulfil contracts with customers.
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	IFRS 15.128 a Disclosure	Schedule disclosing information related to assets recognised from the costs to obtain or fulfil contracts with customers.
Categories of assets recognised from costs to obtain or fulfil contracts with customers [axis]	axis	IFRS 15.128 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Categories of assets recognised from costs to obtain or fulfil contracts with customers [member]	member [default]	IFRS 15.128 a Disclosure	This member stands for all categories of assets recognised from the costs to obtain or fulfil contracts with customers. It also represents the standard value for the 'Categories of assets recognised from costs to obtain or fulfil contracts with customers' axis if no other member is used. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
Costs to obtain contracts with customers [member]	member	IFRS 15.128 a Example	This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the costs to obtain contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
Pre-contract costs [member]	member	IFRS 15.128 a Example	This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the pre-contract costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
Setup costs [member]	member	IFRS 15.128 a Example	This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the setup costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Assets recognised from costs to obtain or fulfil contracts with customers	X instant, debit	IFRS 15.128 a Disclosure	The amount of assets recognised from the costs to obtain or fulfil contracts with customers. The costs to obtain a contract with a customer are the incremental costs of obtaining the contract that the entity would not have incurred if the contract had not been obtained. The costs to fulfil a contract with a customer are the costs that relate directly to a contract or to an anticipated contract that the entity can specifically identify.
Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers	X duration, debit	IFRS 15.128 b Disclosure	The amount of amortisation for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Amortisation expense]
Impairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customers	X duration, debit	IFRS 15.128 b Disclosure	The amount of impairment loss for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Impairment loss]
Statement that practical expedient about existence of significant financing component has been used	text	IFRS 15.129 Disclosure	The statement that the practical expedient about the existence of a significant financing component in a contract with a customer has been used.
Statement that practical expedient about incremental costs of obtaining contract has been used	text	IFRS 15.129 Disclosure	The statement that the practical expedient about the incremental costs of obtaining a contract with a customer has been used.
Description of practical expedients used when applying IFRS 15 retrospectively	text	IFRS 15.C6 a Disclosure	The description of the practical expedients that have been used when applying IFRS 15 retrospectively.
Qualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectively	text	IFRS 15.C6 b Disclosure	The qualitative assessment of the estimated effect of the practical expedients used when applying IFRS 15 retrospectively.
Explanation of reasons for significant changes in financial statement line items due to application of IFRS 15	text	IFRS 15.C8 b Disclosure	The explanation of the reasons for significant changes in financial statement line items due to the application of IFRS 15.
[831400] Notes - Government grants
Disclosure of government grants [text block]	text block	IAS 20 - Disclosure Disclosure	The entire disclosure for government grants.
Description of accounting policy for government grants [text block]	text block	IAS 20.39 a Disclosure	The description of the entity's accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants]
Description of nature and extent of government grants recognised in financial statements	text	IAS 20.39 b Disclosure	The description of the nature and extent of government grants recognised in the financial statements. [Refer: Government grants]
Income from government grants	X duration, credit	IAS 20.39 b Common practice	The amount of income recognised in relation to government grants. [Refer: Government grants]
Indication of other forms of government assistance with direct benefits for entity	text	IAS 20.39 b Disclosure	The description of an indication of forms of government assistance from which the entity has directly benefited, other than government grants recognised in the financial statements. [Refer: Government grants]
Explanation of unfulfilled conditions and other contingencies attaching to government assistance	text	IAS 20.39 c Disclosure	The explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised. [Refer: Government [member]]
[832410] Notes - Impairment of assets
Disclosure of impairment of assets [text block]	text block	IAS 36 - Disclosure Disclosure	The entire disclosure for the impairment of assets.
Disclosure of impairment loss and reversal of impairment loss [text block]	text block	IAS 36.126 Disclosure	The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss]
Disclosure of impairment loss and reversal of impairment loss [abstract]
Disclosure of impairment loss and reversal of impairment loss [table]	table	IAS 36.126 Disclosure	Schedule disclosing information related to impairment loss and the reversal of impairment loss.
Classes of assets [axis]	axis	IAS 36.130 d (ii) Disclosure, IFRS 16.53 Disclosure, IFRS 13.93 Disclosure, IAS 36.126 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Assets [member]	member [default]	IFRS 13.93 Disclosure, IAS 36.126 Disclosure, IFRS 16.53 Disclosure	This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of assets' axis if no other member is used.
Property, plant and equipment [member]	member	IFRS 16.53 Example, IAS 16.73 Disclosure, IAS 36.127 Example	This member stands for property, plant and equipment. It also represents the standard value for the 'Classes of property, plant and equipment' axis if no other member is used. [Refer: Property, plant and equipment]
Intangible assets other than goodwill [member]	member	IFRS 16.53 Example, IAS 36.127 Example, IAS 38.118 Disclosure	This member stands for intangible assets other than goodwill. It also represents the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used. [Refer: Intangible assets other than goodwill]
Right-of-use assets [member]	member	IFRS 16.33 Disclosure	This member stands for right-of-use assets. [Refer: Right-of-use assets]
Exploration and evaluation assets [member]	member	IAS 36.127 Common practice	This member stands for exploration and evaluation expenditures recognised as assets in accordance with the entity's accounting policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
Goodwill [member]	member	IAS 36.127 Example	This member stands for goodwill. [Refer: Goodwill]
Investments accounted for using equity method [member]	member	IAS 36.127 Common practice	This member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
Non-current assets or disposal groups classified as held for sale [member]	member	IAS 36.127 Common practice	This member stands for non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Non-current assets held for sale [member]]
Other impaired assets [member]	member	IAS 36.127 Example	This member stands for impaired assets that the entity does not separately disclose in the same statement or note.
Disclosure of impairment loss and reversal of impairment loss [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Impairment loss recognised in profit or loss	X duration, debit	IAS 36.129 a Disclosure, IAS 36.126 a Disclosure	The amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)]
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 a Disclosure	The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are included. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
Reversal of impairment loss recognised in profit or loss	X duration, credit	IAS 36.126 b Disclosure, IAS 36.129 b Disclosure	The amount of reversal of impairment loss recognised in profit or loss. [Refer: Reversal of impairment loss; Profit (loss)]
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 b Disclosure	The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are reversed. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
Impairment loss recognised in other comprehensive income	X duration, debit	IAS 36.129 a Disclosure, IAS 36.126 c Disclosure	The amount of impairment loss recognised in other comprehensive income. Impairment loss on a revalued asset is recognised in other comprehensive income to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same asset. [Refer: Impairment loss; Revaluation surplus; Other comprehensive income]
Reversal of impairment loss recognised in other comprehensive income	X duration, credit	IAS 36.129 b Disclosure, IAS 36.126 d Disclosure	The amount of reversal of impairment loss recognised in other comprehensive income. [Refer: Reversal of impairment loss; Impairment loss recognised in other comprehensive income]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block]	text block	IAS 36.130 Disclosure	The disclosure of information for an individual asset, including goodwill, or a cash-generating unit, for which an impairment loss has been recognised or reversed. [Refer: Goodwill; Impairment loss; Reversal of impairment loss; Cash-generating units [member]]
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 36.130 Disclosure	Schedule disclosing information related to an individual asset or a cash-generating unit, for which an impairment loss has been recognised or reversed.
Individual assets or cash-generating units [axis]	axis	IAS 36.130 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for individual assets or cash-generating units [member]	member [default]	IAS 36.130 Disclosure	This member stands for the standard value for the 'Individual assets or cash-generating units' axis if no other member is used.
Individual assets or cash-generating units [member]	member	IAS 36.130 Disclosure	This member stands for individual assets or cash-generating units. [Refer: Cash-generating units [member]]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses	text	IAS 36.130 a Disclosure, IAS 36.131 b Disclosure	The explanation of the main events and circumstances that led to the recognition of impairment losses and reversals of impairment losses. [Refer: Impairment loss]
Impairment loss	X duration, debit	IAS 36.130 d (ii) Disclosure, IAS 36.130 b Disclosure	The amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]]
Reversal of impairment loss	X duration, credit	IAS 36.130 b Disclosure, IAS 36.130 d (ii) Disclosure	The amount recognised as an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. [Refer: Impairment loss]
Description of nature of individual asset	text	IAS 36.130 c (i) Disclosure	The description of the nature of an individual asset for which material impairment loss is recognised or reversed during the period. [Refer: Impairment loss]
Description of reportable segment to which individual asset belongs	text	IAS 36.130 c (ii) Disclosure	The description of the reportable segment to which an individual asset belongs. [Refer: Impairment loss]
Description of cash-generating unit	text	IAS 36.130 d (i) Disclosure	The description of a cash-generating unit (such as whether it is a product line, a plant, a business operation, a geographical area or a reportable segment as defined in IFRS 8). [Refer: Cash-generating units [member]]
Description of current and former way of aggregating assets	text	IAS 36.130 d (iii) Disclosure	The description of the current and former way of aggregating assets for cash-generating units if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Cash-generating units [member]]
Description of reasons for changing way cash-generating unit is identified	text	IAS 36.130 d (iii) Disclosure	The description of the reasons for changing the way a cash-generating unit is identified if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Cash-generating units [member]]
Recoverable amount of asset or cash-generating unit	X instant, debit	IAS 36.130 e Disclosure	The higher of an asset’s (or cash-generating unit’s) fair value less costs of disposal and its value in use. [Refer: Cash-generating units [member]]
Information whether recoverable amount of asset is fair value less costs of disposal or value in use	text	IAS 36.130 e Disclosure	Information about whether the recoverable amount of an asset (cash-generating unit) is its fair value less costs of disposal or its value in use. [Refer: Cash-generating units [member]]
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	The description of the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of 'costs of disposal') for a cash-generating unit (group of units'). [Refer: Cash-generating units [member]]
Description of valuation techniques used to measure fair value less costs of disposal	text	IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure	The description of the valuation techniques used to measure fair value less costs of disposal for a cash generating unit (group of units). [Refer: Valuation techniques [member]]
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	The description of a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]
Description of reasons for 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	The description of the reasons for a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]
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	The description of key assumptions on which management has based its determination of fair value less costs of disposal for a cash-generating unit (group of units). Key assumptions are those to which the unit's (group of units') recoverable amount is most sensitive. [Refer: Cash-generating units [member]]
Discount rate used in current measurement of fair value less costs of disposal	X.XX instant	IAS 36.130 f (iii) Disclosure	The discount rate used in the current measurement of fair value less costs of disposal.
Discount rate used in previous measurement of fair value less costs of disposal	X.XX instant	IAS 36.130 f (iii) Disclosure	The discount rate used in the previous measurement of fair value less costs of disposal.
Discount rate used in current estimate of value in use	X.XX instant	IAS 36.130 g Disclosure	The discount rate used in the current estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit.
Discount rate used in previous estimate of value in use	X.XX instant	IAS 36.130 g Disclosure	The discount rate used in the previous estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit.
Disclosure of impairment loss recognised or reversed for cash-generating unit [text block]	text block	IAS 36.130 d (ii) Disclosure	The disclosure of an impairment loss recognised or reversed for a cash-generating unit. [Refer: Impairment loss; Reversal of impairment loss]
Disclosure of impairment loss recognised or reversed for cash-generating unit [abstract]
Disclosure of impairment loss recognised or reversed for cash-generating unit [table]	table	IAS 36.130 d (ii) Disclosure	Schedule disclosing information related to impairment loss recognised or reversed for a cash-generating unit.
Individual assets or cash-generating units [axis]	axis	IAS 36.130 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for individual assets or cash-generating units [member]	member [default]	IAS 36.130 Disclosure	This member stands for the standard value for the 'Individual assets or cash-generating units' axis if no other member is used.
Individual assets or cash-generating units [member]	member	IAS 36.130 Disclosure	This member stands for individual assets or cash-generating units. [Refer: Cash-generating units [member]]
Classes of assets [axis]	axis	IAS 36.130 d (ii) Disclosure, IFRS 16.53 Disclosure, IFRS 13.93 Disclosure, IAS 36.126 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Assets [member]	member [default]	IFRS 13.93 Disclosure, IAS 36.126 Disclosure, IFRS 16.53 Disclosure	This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of assets' axis if no other member is used.
Property, plant and equipment [member]	member	IFRS 16.53 Example, IAS 16.73 Disclosure, IAS 36.127 Example	This member stands for property, plant and equipment. It also represents the standard value for the 'Classes of property, plant and equipment' axis if no other member is used. [Refer: Property, plant and equipment]
Intangible assets other than goodwill [member]	member	IFRS 16.53 Example, IAS 36.127 Example, IAS 38.118 Disclosure	This member stands for intangible assets other than goodwill. It also represents the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used. [Refer: Intangible assets other than goodwill]
Right-of-use assets [member]	member	IFRS 16.33 Disclosure	This member stands for right-of-use assets. [Refer: Right-of-use assets]
Exploration and evaluation assets [member]	member	IAS 36.127 Common practice	This member stands for exploration and evaluation expenditures recognised as assets in accordance with the entity's accounting policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
Goodwill [member]	member	IAS 36.127 Example	This member stands for goodwill. [Refer: Goodwill]
Investments accounted for using equity method [member]	member	IAS 36.127 Common practice	This member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
Non-current assets or disposal groups classified as held for sale [member]	member	IAS 36.127 Common practice	This member stands for non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Non-current assets held for sale [member]]
Other impaired assets [member]	member	IAS 36.127 Example	This member stands for impaired assets that the entity does not separately disclose in the same statement or note.
Segments [axis]	axis	IAS 36.130 d (ii) Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IFRS 17.96 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Segments [member]	member [default]	IFRS 15.115 Disclosure, IFRS 8.28 Disclosure, IAS 36.130 d (ii) Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 17.96 c Example	This member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other member is used.
Reportable segments [member]	member	IFRS 8.23 Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IFRS 15.115 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example	This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements. [Refer: Operating segments [member]]
Disclosure of impairment loss recognised or reversed for cash-generating unit [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Impairment loss	X duration, debit	IAS 36.130 d (ii) Disclosure, IAS 36.130 b Disclosure	The amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]]
Reversal of impairment loss	X duration, credit	IAS 36.130 b Disclosure, IAS 36.130 d (ii) Disclosure	The amount recognised as an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. [Refer: Impairment loss]
Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses	text	IAS 36.130 a Disclosure, IAS 36.131 b Disclosure	The explanation of the main events and circumstances that led to the recognition of impairment losses and reversals of impairment losses. [Refer: Impairment loss]
Explanation of main classes of assets affected by impairment losses or reversals of impairment losses	text	IAS 36.131 a Disclosure	The explanation of the main classes of assets affected by impairment losses or reversals of impairment losses. [Refer: Impairment loss]
Unallocated goodwill	X instant, debit	IAS 36.133 Disclosure	The amount of goodwill acquired in a business combination that has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Cash-generating units [member]; Business combinations [member]]
Explanation of goodwill not allocated to cash-generating unit	text	IAS 36.133 Disclosure	The explanation of the reasons why a portion of the goodwill acquired in a business combination has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Cash-generating units [member]; Business combinations [member]]
Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant	text	IAS 36.135 Disclosure	The explanation of the fact that the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to a unit (group of units) across multiple cash-generating units (groups of units) is not significant in comparison with the entity's total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Cash-generating units [member]; Intangible assets other than goodwill]
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 36.135 Disclosure	The explanation of the fact that the aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to the cash-generating unit (group of units) is significant in comparison with the entity's total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Cash-generating units [member]; Intangible assets other than goodwill]
Disclosure of information for cash-generating units [text block]	text block	IAS 36.134 Disclosure	The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]]
Disclosure of information for cash-generating units [abstract]
Disclosure of information for cash-generating units [table]	table	IAS 36.134 Disclosure	Schedule disclosing information related to cash-generating units.
Cash-generating units [axis]	axis	IAS 36.134 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for cash-generating units [member]	member [default]	IAS 36.134 Disclosure, IAS 36.135 Disclosure	This member stands for the standard value for the 'Cash-generating units' axis if no other member is used.
Cash-generating units [member]	member	IAS 36.134 Disclosure	This member stands for the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Aggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant [member]	member	IAS 36.135 Disclosure	This member stands for the aggregate of cash-generating units for which the amount of goodwill or intangible assets with indefinite useful lives is not significant. [Refer: Cash-generating units [member]; Goodwill; Intangible assets other than goodwill]
Disclosure of information for cash-generating units [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Goodwill	X instant, debit	IAS 36.134 a Disclosure, IAS 36.135 a Disclosure, IAS 1.54 c Disclosure, IFRS 3.B67 d Disclosure	The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]
Intangible assets with indefinite useful life	X instant, debit	IAS 36.134 b Disclosure, IAS 36.135 b Disclosure, IAS 38.122 a Disclosure	The amount of intangible assets assessed as having an indefinite useful life. [Refer: Intangible assets other than goodwill]
Description of basis on which unit's recoverable amount has been determined	text	IAS 36.134 c Disclosure	The description of the basis on which the cash-generating unit's (group of units') recoverable amount has been determined (ie value in use or fair value less costs of disposal). [Refer: Cash-generating units [member]]
Description of key assumptions on which management has based cash flow projections	text	IAS 36.134 d (i) Disclosure, IAS 36.135 c Disclosure	The description of key assumptions on which management has based its cash flow projections for the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). Key assumptions are those to which the unit's (group of units') recoverable amount is most sensitive. [Refer: Cash-generating units [member]]
Description of valuation techniques used to measure fair value less costs of disposal	text	IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure	The description of the valuation techniques used to measure fair value less costs of disposal for a cash generating unit (group of units). [Refer: Valuation techniques [member]]
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	The description of key assumptions on which management has based its determination of fair value less costs of disposal for a cash-generating unit (group of units). Key assumptions are those to which the unit's (group of units') recoverable amount is most sensitive. [Refer: Cash-generating units [member]]
Description of management's approach to determining values assigned to key assumptions	text	IAS 36.134 d (ii) Disclosure, IAS 36.134 e (ii) Disclosure, IAS 36.135 d Disclosure	The description of management's approach to determining the value (or values) assigned to key assumptions, whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information and, if not, how and why they differ from past experience or external sources of information. Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive.
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	The description of the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of 'costs of disposal') for a cash-generating unit (group of units'). [Refer: Cash-generating units [member]]
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	The description of a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]
Description of reasons for 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	The description of the reasons for a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]
Explanation of period over which management has projected cash flows	text	IAS 36.134 d (iii) Disclosure, IAS 36.134 e (iii) Disclosure	The explanation of the period over which management has projected cash flows based on financial budgets/forecasts approved by management including, when a period greater than five years is used for a cash-generating unit (group of units), an explanation of why that longer period is justified. [Refer: Cash-generating units [member]]
Growth rate used to extrapolate cash flow projections	X.XX instant	IAS 36.134 e (iv) Disclosure, IAS 36.134 d (iv) Disclosure	The growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]
Description of justification for using growth rate that exceeds long-term average growth rate	text	IAS 36.134 d (iv) Disclosure	The description of the justification for using any growth rate to extrapolate cash flow projections that exceeds the long-term average growth rate for the products, industries or country (countries) in which the entity operates, or for the market to which a cash-generating unit (group of units) is dedicated. [Refer: Cash-generating units [member]]
Discount rate applied to cash flow projections	X.XX instant	IAS 36.134 e (v) Disclosure, IAS 36.134 d (v) Disclosure	The discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]
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	The amount by which a cash-generating unit's (group of units') recoverable amount exceeds its carrying amount. [Refer: Carrying amount [member]; Cash-generating units [member]]
Explanation of value assigned to key assumption	text	IAS 36.134 f (ii) Disclosure, IAS 36.135 e (ii) Disclosure	The explanation of the value(s) assigned to key assumption(s) on which management has based its determination of recoverable amount for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]
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 instant	IAS 36.135 e (iii) Disclosure, IAS 36.134 f (iii) Disclosure	The amount by which value that has been assigned to a key assumption must change in order for a unit's recoverable amount to be equal to its carrying amount. [Refer: Carrying amount [member]]
[832610] Notes - Leases
Disclosure of leases [text block]	text block	IFRS 16 - Disclosure Disclosure, IFRS 16 - Presentation Disclosure	The entire disclosure for leases.
Presentation of leases for lessee [abstract]
Right-of-use assets	X instant, debit	IFRS 16.53 j Disclosure, IFRS 16.47 a Disclosure	The amount of assets that represent a lessee's right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.
Description of line items in statement of financial position which include right-of-use assets	text	IFRS 16.47 a (ii) Disclosure	The description of the line items in the statement of financial position that include the right-of-use assets. [Refer: Right-of-use assets]
Lease liabilities [abstract]
Current lease liabilities	X instant, credit	IFRS 16.47 b Disclosure	The amount of current lease liabilities. [Refer: Lease liabilities]
Non-current lease liabilities	X instant, credit	IFRS 16.47 b Disclosure	The amount of non-current lease liabilities. [Refer: Lease liabilities]
Total lease liabilities	X instant, credit	IFRS 16.47 b Disclosure	The amount of liabilities related to the entity's leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration.
Description of line items in statement of financial position which include lease liabilities	text	IFRS 16.47 b Disclosure	The description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease liabilities]
Right-of-use assets that do not meet definition of investment property	X instant, debit	IFRS 16.47 a Disclosure	The amount of right-of-use assets that do not meet the definition of investment property. [Refer: Right-of-use assets; Investment property]
Description of cross-reference to disclosures about leases	text	IFRS 16.52 Disclosure	The description of cross-reference to disclosures about leases.
Disclosure of quantitative information about leases for lessee [abstract]
Disclosure of quantitative information about right-of-use assets [text block]	text block	IFRS 16.53 Disclosure	The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]
Disclosure of quantitative information about right-of-use assets [abstract]
Disclosure of quantitative information about right-of-use assets [table]	table	IFRS 16.53 Disclosure	Schedule disclosing information related to right-of-use assets.
Classes of assets [axis]	axis	IAS 36.130 d (ii) Disclosure, IFRS 16.53 Disclosure, IFRS 13.93 Disclosure, IAS 36.126 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Assets [member]	member [default]	IFRS 13.93 Disclosure, IAS 36.126 Disclosure, IFRS 16.53 Disclosure	This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of assets' axis if no other member is used.
Property, plant and equipment [member]	member	IFRS 16.53 Example, IAS 16.73 Disclosure, IAS 36.127 Example	This member stands for property, plant and equipment. It also represents the standard value for the 'Classes of property, plant and equipment' axis if no other member is used. [Refer: Property, plant and equipment]
Land and buildings [member]	member	IAS 16.37 b Example	This member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment]
Land [member]	member	IAS 16.37 a Example	This member stands for a class of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]
Buildings [member]	member	IAS 16.37 Common practice	This member stands for a class of plant, property and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]
Machinery [member]	member	IAS 16.37 c Example	This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]
Vehicles [member]	member	IAS 16.37 Common practice	This member stands for a class of property, plant and equipment representing vehicles used in the entity's operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment]
Ships [member]	member	IAS 16.37 d Example	This member stands for a class of property, plant and equipment representing seafaring vessels used in the entity's operations. [Refer: Property, plant and equipment]
Aircraft [member]	member	IAS 16.37 e Example	This member stands for a class of property, plant and equipment representing aircraft used in entity's operations. [Refer: Property, plant and equipment]
Motor vehicles [member]	member	IAS 16.37 f Example	This member stands for a class of property, plant and equipment representing self-propelled ground vehicles used in the entity's operations. [Refer: Property, plant and equipment]
Fixtures and fittings [member]	member	IAS 16.37 g Example	This member stands for a class of property, plant and equipment representing fixtures and fittings that are not permanently attached to real property. [Refer: Property, plant and equipment]
Office equipment [member]	member	IAS 16.37 h Example	This member stands for a class of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment]
Computer equipment [member]	member	IAS 16.37 Common practice	This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment]
Communication and network equipment [member]	member	IAS 16.37 Common practice	This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer: Property, plant and equipment]
Network infrastructure [member]	member	IAS 16.37 Common practice	This member stands for a class of property, plant and equipment representing network infrastructure. [Refer: Property, plant and equipment]
Bearer plants [member]	member	IAS 16.37 i Example	This member stands for a class of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment]
Mining assets [member]	member	IAS 16.37 Common practice	This member stands for mining assets. [Refer: Mining assets]
Mining property [member]	member	IAS 16.37 Common practice	This member stands for property related to mining activities.
Oil and gas assets [member]	member	IAS 16.37 Common practice	This member stands for oil and gas assets. [Refer: Oil and gas assets]
Power generating assets [member]	member	IAS 16.37 Common practice	This member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property, plant and equipment]
Construction in progress [member]	member	IAS 16.37 Common practice	This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment]
Owner-occupied property measured using investment property fair value model [member]	member	Effective 2023-01-01 IAS 16.29B Disclosure, IAS 16.29B Disclosure	This member stands for a class of property, plant and equipment representing owner-occupied property measured using the investment property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment]
Other property, plant and equipment [member]	member	IAS 16.37 Common practice	This member stands for a class of property, plant and equipment representing property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
Intangible assets other than goodwill [member]	member	IFRS 16.53 Example, IAS 36.127 Example, IAS 38.118 Disclosure	This member stands for intangible assets other than goodwill. It also represents the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used. [Refer: Intangible assets other than goodwill]
Other assets [member]	member	IFRS 16.53 Example	This member stands for assets that the entity does not separately disclose in the same statement or note.
Disclosure of quantitative information about right-of-use assets [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Depreciation, right-of-use assets	X duration	IFRS 16.53 a Disclosure	The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]
Right-of-use assets	X instant, debit	IFRS 16.53 j Disclosure, IFRS 16.47 a Disclosure	The amount of assets that represent a lessee's right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.
Effective date of revaluation, right-of-use assets	text	IFRS 16.57 Disclosure	The effective date of the revaluation for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]
Explanation of involvement of independent valuer in revaluation, right-of-use assets	text	IFRS 16.57 Disclosure	The explanation of whether an independent valuer was involved for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]
Right-of-use assets, revalued assets, at cost	X instant, debit	IFRS 16.57 Disclosure	The amount of right-of-use assets that would have been recognised had the revalued assets been carried under the cost model. [Refer: Right-of-use assets]
Right-of-use assets, revaluation surplus	X instant, credit	IFRS 16.57 Disclosure	The amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]
Right-of-use assets, increase (decrease) in revaluation surplus	X duration, credit	IFRS 16.57 Disclosure	The increase (decrease) in the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]
Description of restrictions on distribution of revaluation surplus to shareholders, right-of-use assets	text	IFRS 16.57 Disclosure	The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]
Interest expense on lease liabilities	X duration, debit	IFRS 16.53 b Disclosure	The amount of interest expense on lease liabilities. [Refer: Lease liabilities]
Expense relating to short-term leases for which recognition exemption has been used	X duration, debit	IFRS 16.53 c Disclosure	The amount of the expense relating to short-term leases accounted for applying paragraph 6 of IFRS 16. This expense need not include the expense relating to leases with a lease term of one month or less. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.
Expense relating to leases of low-value assets for which recognition exemption has been used	X duration, debit	IFRS 16.53 d Disclosure	The amount of the expense relating to leases of low-value assets accounted for applying paragraph 6 of IFRS 16. This expense shall not include the expense relating to short-term leases of low-value assets.
Expense relating to variable lease payments not included in measurement of lease liabilities	X duration, debit	IFRS 16.53 e Disclosure	The amount of the expense relating to variable lease payments not included in the measurement of lease liabilities. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Lease liabilities]
Income from subleasing right-of-use assets	X duration, credit	IFRS 16.53 f Disclosure	The amount of income from subleasing right-of-use assets. Sublease is a transaction for which an underlying asset is re-leased by a lessee (‘intermediate lessor’) to a third party, and the lease (‘head lease’) between the head lessor and lessee remains in effect. [Refer: Right-of-use assets]
Cash outflow for leases	X duration, credit	IFRS 16.53 g Disclosure	The cash outflow for leases.
Additions to right-of-use assets	X duration, debit	IFRS 16.53 h Disclosure	The amount of additions to right-of-use assets. [Refer: Right-of-use assets]
Gains (losses) arising from sale and leaseback transactions	X duration, credit	IFRS 16.53 i Disclosure	The gains (losses) arising from sale and leaseback transactions.
Lease commitments for short-term leases for which recognition exemption has been used	X instant, credit	IFRS 16.55 Disclosure	The amount of the lease commitments for short-term leases accounted for applying paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.
Disclosure of additional information about leasing activities for lessee [text block]	text block	IFRS 16.59 Disclosure	The disclosure of additional information about leasing activities of a lessee.
Information about nature of lessee's leasing activities	text	IFRS 16.59 a Example	Information about the nature of the lessee's leasing activities.
Information about potential exposure to future cash outflows not reflected in measurement of lease liability	text	IFRS 16.59 b Example	Information about the lessee's potential exposure to future cash outflows that are not reflected in the measurement of the lease liability. [Refer: Lease liabilities]
Information about lessee's exposure arising from variable lease payments	text	IFRS 16.59 b (i) Example	Information about the lessee's exposure arising from variable lease payments. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time.
Information about lessee's exposure arising from extension options and termination options	text	IFRS 16.59 b (ii) Example	Information about the lessee's exposure arising from extension options and termination options.
Information about lessee's exposure arising from residual value guarantees	text	IFRS 16.59 b (iii) Example	Information about the lessee's exposure arising from residual value guarantees. Residual value guarantee is a guarantee made to a lessor by a party unrelated to the lessor that the value (or part of the value) of an underlying asset at the end of a lease will be at least a specified amount.
Information about exposure arising from leases not yet commenced to which lessee is committed	text	IFRS 16.59 b (iv) Example	Information about the lessee's exposure arising from leases not yet commenced to which the lessee is committed.
Information about restrictions or covenants imposed by leases on lessee	text	IFRS 16.59 c Example	Information about the restrictions or covenants imposed by leases on the lessee.
Information about sale and leaseback transactions	text	IFRS 16.59 d Example	Information about the sale and leaseback transactions.
Statement that lessee accounts for short-term leases using recognition exemption	text	IFRS 16.60 Disclosure	The statement that the lessee accounts for short-term leases using the recognition exemption in paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.
Statement that lessee accounts for leases of low-value assets using recognition exemption	text	IFRS 16.60 Disclosure	The statement that the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16.
Statement that lessee applied practical expedient in paragraph 46A of IFRS 16 to all rent concessions occurring as direct consequence of covid-19 pandemic that meet conditions in paragraph 46B of IFRS 16	text	IFRS 16.60A a Disclosure	The statement that the lessee has applied the practical expedient in paragraph 46A of IFRS 16 to all the rent concessions occurring as direct consequence of covid-19 pandemic that meet the conditions in paragraph 46B of IFRS 16.
Disclosure of information about nature of contracts to which lessee applied practical expedient in paragraph 46A of IFRS 16 if it is not applied to all rent concessions occurring as direct consequence of covid-19 pandemic [text block]	text block	IFRS 16.60A a Disclosure	The disclosure of information about the nature of the contracts to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16, if the lessee has not applied the practical expedient to all rent concessions occurring as a direct consequence of the covid-19 pandemic that meet the conditions in paragraph 46B of IFRS 16.
Amount recognised in profit or loss for reporting period to reflect changes in lease payments that arise from rent concessions occurring as direct consequence of covid-19 pandemic to which lessee applied practical expedient in paragraph 46A of IFRS 16	X duration, credit	IFRS 16.60A b Disclosure	The amount recognised in profit or loss for the reporting period to reflect changes in lease payments that arise from rent concessions occurring as a direct consequence of the covid-19 pandemic, to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16.
Disclosure of quantitative information about leases for lessor [abstract]
Selling profit (loss) on finance leases	X duration, credit	IFRS 16.90 a (i) Disclosure	The selling profit (loss) on finance leases. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.
Finance income on net investment in finance lease	X duration, credit	IFRS 16.90 a (ii) Disclosure	The amount of finance income on the net investment in the finance lease. [Refer: Finance income; Net investment in finance lease]
Income relating to variable lease payments not included in measurement of net investment in finance lease	X duration, credit	IFRS 16.90 a (iii) Disclosure	The amount of income relating to variable lease payments not included in the measurement of the net investment in the finance lease. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Net investment in finance lease]
Operating lease income	X duration, credit	IFRS 16.90 b Disclosure	The amount of operating lease income. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.
Income relating to variable lease payments for operating leases that do not depend on index or rate	X duration, credit	IFRS 16.90 b Disclosure	The amount of income relating to variable lease payments for operating leases that do not depend on an index or a rate. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time.
Disclosure of additional information about leasing activities for lessor [text block]	text block	IFRS 16.92 Disclosure	The disclosure of additional information about leasing activities of a lessor.
Information about nature of lessor's leasing activities	text	IFRS 16.92 a Disclosure	Information about the nature of the lessor's leasing activities.
Information about how lessor manages risk associated with rights it retains in underlying assets	text	IFRS 16.92 b Disclosure	Information about how the lessor manages the risk associated with the rights it retains in underlying assets.
Information about risk management strategy for rights that lessor retains in underlying assets	text	IFRS 16.92 b Disclosure	Information about the risk management strategy for the rights that the lessor retains in underlying assets, including any means by which the lessor reduces that risk.
Explanation of significant changes in net investment in finance lease [text block]	text block	IFRS 16.93 Disclosure	The explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment in finance lease]
Increase (decrease) in net investment in finance lease	X duration, debit	IFRS 16.93 Disclosure	The increase (decrease) in the net investment in finance lease. [Refer: Net investment in finance lease]
Disclosure of maturity analysis of finance lease payments receivable [text block]	text block	IFRS 16.94 Disclosure	The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.
Disclosure of maturity analysis of finance lease payments receivable [abstract]
Disclosure of maturity analysis of finance lease payments receivable [table]	table	IFRS 16.94 Disclosure	Schedule disclosing information related to the maturity analysis of finance lease payments receivable.
Maturity [axis]	axis	Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 16.97 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 7.42E e Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.23B a Disclosure, IAS 1.61 Disclosure, IAS 19.147 c Example, Effective 2023-01-01 IFRS 17.109A Disclosure, IFRS 17.109A Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated time bands [member]	member [default]	IFRS 7.B11 Example, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 16.97 Disclosure, IFRS 7.B35 Example, IAS 19.147 c Example, IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.109A Disclosure, IAS 1.61 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 17.109 Disclosure	This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.
Not later than one year [member]	member	IAS 1.61 a Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of not later than one year.
Later than one year and not later than two years [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than one year and not later than two years.
Later than two years and not later than three years [member]	member	Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than two years and not later than three years.
Later than three years and not later than four years [member]	member	IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than three years and not later than four years.
Later than four years and not later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than four years and not later than five years.
Later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than five years.
Disclosure of maturity analysis of finance lease payments receivable [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Undiscounted finance lease payments to be received	X instant, debit	IFRS 16.94 Disclosure	The amount of undiscounted finance lease payments to be received. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.
Reconciliation of undiscounted lease payments to net investment in finance lease [abstract]
Undiscounted finance lease payments to be received	X instant, debit	IFRS 16.94 Disclosure	The amount of undiscounted finance lease payments to be received. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.
Unearned finance income relating to finance lease payments receivable	(X) instant, credit	IFRS 16.94 Disclosure	The amount of unearned finance income relating to the finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Finance income]
Discounted unguaranteed residual value of assets subject to finance lease	X instant, debit	IFRS 16.94 Disclosure	The amount of the discounted unguaranteed residual value of assets subject to finance leases. Unguaranteed residual value is the portion of the residual value of the underlying asset, the realisation of which by a lessor is not assured or is guaranteed solely by a party related to the lessor. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.
Net investment in finance lease	X instant, debit	IFRS 16.94 Disclosure	The gross investment in the finance lease discounted at the interest rate implicit in the lease. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. Gross investment in the finance lease is the sum of: (a) the lease payments receivable by a lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Interest rate implicit in the lease is the rate of interest that causes the present value of (a) the lease payments and (b) the unguaranteed residual value to equal to the sum of (i) the fair value of the underlying asset and (ii) the initial direct costs of the lessor.
Disclosure of maturity analysis of operating lease payments [text block]	text block	IFRS 16.97 Disclosure	The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.
Disclosure of maturity analysis of operating lease payments [abstract]
Disclosure of maturity analysis of operating lease payments [table]	table	IFRS 16.97 Disclosure	Schedule disclosing information related to the maturity analysis of operating lease payments.
Maturity [axis]	axis	Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 16.97 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 7.42E e Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.23B a Disclosure, IAS 1.61 Disclosure, IAS 19.147 c Example, Effective 2023-01-01 IFRS 17.109A Disclosure, IFRS 17.109A Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated time bands [member]	member [default]	IFRS 7.B11 Example, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 16.97 Disclosure, IFRS 7.B35 Example, IAS 19.147 c Example, IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.109A Disclosure, IAS 1.61 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 17.109 Disclosure	This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.
Not later than one year [member]	member	IAS 1.61 a Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of not later than one year.
Later than one year and not later than two years [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than one year and not later than two years.
Later than two years and not later than three years [member]	member	Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than two years and not later than three years.
Later than three years and not later than four years [member]	member	IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than three years and not later than four years.
Later than four years and not later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than four years and not later than five years.
Later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than five years.
Disclosure of maturity analysis of operating lease payments [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Undiscounted operating lease payments to be received	X instant, debit	IFRS 16.97 Disclosure	The amount of undiscounted operating lease payments to be received. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.
Statement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16	text	IFRS 16.C4 Disclosure	The statement that the entity has chosen the practical expedient in paragraph C3 of IFRS 16 when assessing whether a contract is, or contains, a lease at the date of initial application of IFRS 16.
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16	X.XX instant	IFRS 16.C12 a Disclosure	The weighted average lessee's incremental borrowing rate applied to lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.
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	IFRS 16.C12 b Disclosure	The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.
Statement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17	text	IFRS 16.C13 Disclosure	The statement that the lessee uses one or more of the specified practical expedients in paragraph C10 of IFRS 16 when applying IFRS 16 retrospectively in accordance with paragraph C5(b) to leases classified as operating leases applying IAS 17.
[832900] Notes - Service concession arrangements
Disclosure of service concession arrangements [text block]	text block	SIC 29 - Consensus Disclosure	The entire disclosure for service concession arrangements.
Disclosure of detailed information about service concession arrangements [text block]	text block	SIC 29.6 Disclosure	The disclosure of detailed information about service concession arrangements. [Refer: Service concession arrangements [member]]
Disclosure of detailed information about service concession arrangements [abstract]
Disclosure of detailed information about service concession arrangements [table]	table	SIC 29.6 Disclosure	Schedule disclosing information related to details of service concession arrangements.
Service concession arrangements [axis]	axis	SIC 29.6 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Service concession arrangements [member]	member [default]	SIC 29.6 Disclosure	This member stands for arrangements in which an entity (the operator) may enter into an arrangement with another entity (the grantor) to provide services that give the public access to major economic and social facilities. The grantor may be a public or private sector entity, including a governmental body. Examples of service concession arrangements involve water treatment and supply facilities, motorways, car parks, tunnels, bridges, airports and telecommunication networks. Examples of arrangements that are not service concession arrangements include an entity outsourcing the operation of its internal services (for example, employee cafeteria, building maintenance, and accounting or information technology functions). It also represents the standard value for the 'Service concession arrangements' axis if no other member is used. [Refer: Government [member]]
Disclosure of detailed information about service concession arrangements [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of service concession arrangement	text	SIC 29.6 a Disclosure	The description of the service concession arrangement. [Refer: Service concession arrangements [member]]
Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flows	text	SIC 29.6 b Disclosure	The explanation of significant terms of service concession arrangements that may affect the amount, timing and certainty of future cash flows (for example, the period of the concession, re-pricing dates and the basis upon which re-pricing or re-negotiation is determined). [Refer: Service concession arrangements [member]]
Explanation of nature and extent of rights to use specified assets	text	SIC 29.6 c (i) Disclosure	The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights to use specified assets in service concession arrangements. [Refer: Service concession arrangements [member]]
Explanation of nature and extent of obligations to provide or rights to expect provision of services	text	SIC 29.6 c (ii) Disclosure	The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to provide, or rights to expect provision of, services in service concession arrangements. [Refer: Service concession arrangements [member]]
Explanation of nature and extent of obligations to acquire or build items of property, plant and equipment	text	SIC 29.6 c (iii) Disclosure	The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to acquire or build items of property, plant and equipment in service concession arrangements. [Refer: Service concession arrangements [member]; Property, plant and equipment]
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	The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to deliver or rights to receive specified assets at the end of the concession period in service concession arrangements. [Refer: Service concession arrangements [member]]
Explanation of nature and extent of renewal and termination options	text	SIC 29.6 c (v) Disclosure	The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of renewal and termination options in service concession arrangements. [Refer: Service concession arrangements [member]]
Explanation of nature and extent of other rights and obligations	text	SIC 29.6 c (vi) Disclosure	The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights and obligations in service concession arrangements that the entity does not separately disclose. [Refer: Service concession arrangements [member]]
Description of changes in service concession arrangement	text	SIC 29.6 d Disclosure	The description of changes in a service concession arrangement. [Refer: Service concession arrangements [member]]
Explanation of how service concession arrangement has been classified	text	SIC 29.6 e Disclosure	The explanation of how a service concession arrangement has been classified. [Refer: Service concession arrangements [member]]
Revenue recognised on exchanging construction services for financial asset	X duration, credit	SIC 29.6A Disclosure	The amount of revenue recognised when construction services are exchanged for financial assets in service concession arrangements. [Refer: Service concession arrangements [member]; Revenue from contracts with customers]
Revenue recognised on exchanging construction services for intangible asset	X duration, credit	SIC 29.6A Disclosure	The amount of revenue recognised when construction services are exchanged for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Revenue from contracts with customers]
Profit (loss) recognised on exchanging construction services for financial asset	X duration, credit	SIC 29.6A Disclosure	The profit (loss) recognised on exchanging construction services for a financial asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)]
Profit (loss) recognised on exchanging construction services for intangible asset	X duration, credit	SIC 29.6A Disclosure	The profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)]
[834120] Notes - Share-based payment arrangements
Disclosure of share-based payment arrangements [text block]	text block	IFRS 2.44 Disclosure	The entire disclosure for share-based payment arrangements.
Disclosure of terms and conditions of share-based payment arrangement [text block]	text block	IFRS 2.45 Disclosure	The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Share-based payment arrangements [member]]
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Disclosure of terms and conditions of share-based payment arrangement [table]	table	IFRS 2.45 Disclosure	Schedule disclosing information related to terms and conditions of share-based payment arrangements.
Types of share-based payment arrangements [axis]	axis	IFRS 2.45 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Share-based payment arrangements [member]	member [default]	IFRS 2.45 Disclosure	This member stands for an agreement between the entity or another group entity or any shareholder of the group entity and another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity; or (b) equity instruments (including shares or share options) of the entity or another group entity, provided that the specified vesting conditions, if any, are met. It also represents the standard value for the 'Types of share-based payment arrangements' axis if no other member is used.
Disclosure of terms and conditions of share-based payment arrangement [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of share-based payment arrangement	text	IFRS 2.45 a Disclosure	The description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Share-based payment arrangements [member]]
Description of vesting requirements for share-based payment arrangement	text	IFRS 2.45 a Disclosure	The description of the vesting requirements for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]
Description of maximum term of options granted for share-based payment arrangement	text	IFRS 2.45 a Disclosure	The description of the maximum term of options granted for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]
Description of method of settlement for share-based payment arrangement	text	IFRS 2.45 a Disclosure	The description of the method of settlement (for example, whether in cash or equity) for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]
Date of grant of share-based payment arrangement	text	IFRS 2.IG23 Example, IFRS 2.45 a Example	The date on which share-based payment arrangements are granted. [Refer: Share-based payment arrangements [member]]
Number of instruments granted in share-based payment arrangement	X.XX duration	IFRS 2.45 a Example, IFRS 2.IG23 Example	The number of instruments granted in share-based payment arrangement.
Disclosure of number and weighted average exercise prices of share options [text block]	text block	IFRS 2.45 b Disclosure	The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]
Number of share options outstanding in share-based payment arrangement at beginning of period	X.XX instant	IFRS 2.45 b (vi) Disclosure, IFRS 2.45 b (i) Disclosure, IFRS 2.45 d Disclosure	The number of share options outstanding in a share-based payment arrangement.
Number of share options granted in share-based payment arrangement	X.XX duration	IFRS 2.45 b (ii) Disclosure	The number of share options granted in a share-based payment arrangement.
Number of share options forfeited in share-based payment arrangement	X.XX duration	IFRS 2.45 b (iii) Disclosure	The number of share options forfeited in a share-based payment arrangement.
Number of share options exercised in share-based payment arrangement	X.XX duration	IFRS 2.45 b (iv) Disclosure	The number of share options exercised in a share-based payment arrangement.
Number of share options expired in share-based payment arrangement	X.XX duration	IFRS 2.45 b (v) Disclosure	The number of share options expired in a share-based payment arrangement.
Number of share options outstanding in share-based payment arrangement at end of period	X.XX instant	IFRS 2.45 b (vi) Disclosure, IFRS 2.45 b (i) Disclosure, IFRS 2.45 d Disclosure	The number of share options outstanding in a share-based payment arrangement.
Number of share options exercisable in share-based payment arrangement	X.XX instant	IFRS 2.45 b (vii) Disclosure	The number of share options exercisable in a share-based payment arrangement.
Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period	X.XX instant	IFRS 2.45 b (vi) Disclosure, IFRS 2.45 b (i) Disclosure	The weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]
Weighted average exercise price of share options granted in share-based payment arrangement	X.XX duration	IFRS 2.45 b (ii) Disclosure	The weighted average exercise price of share options granted in a share-based payment arrangement. [Refer: Weighted average [member]]
Weighted average exercise price of share options forfeited in share-based payment arrangement	X.XX duration	IFRS 2.45 b (iii) Disclosure	The weighted average exercise price of share options forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]
Weighted average exercise price of share options exercised in share-based payment arrangement	X.XX duration	IFRS 2.45 b (iv) Disclosure	The weighted average exercise price of share options exercised in a share-based payment arrangement. [Refer: Weighted average [member]]
Weighted average exercise price of share options expired in share-based payment arrangement	X.XX duration	IFRS 2.45 b (v) Disclosure	The weighted average exercise price of share options expired in a share-based payment arrangement. [Refer: Weighted average [member]]
Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period	X.XX instant	IFRS 2.45 b (vi) Disclosure, IFRS 2.45 b (i) Disclosure	The weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]
Weighted average exercise price of share options exercisable in share-based payment arrangement	X.XX instant	IFRS 2.45 b (vii) Disclosure	The weighted average exercise price of share options exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]
Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise	X.XX duration	IFRS 2.45 c Disclosure	The weighted average share price at the date of exercise for share options that are exercised in a share-based payment arrangement. [Refer: Share-based payment arrangements [member]; Weighted average [member]]
Weighted average share price	X.XX duration	IFRS 2.45 c Disclosure	The weighted average share price. [Refer: Weighted average [member]]
Disclosure of range of exercise prices of outstanding share options [text block]	text block	IFRS 2.45 d Disclosure	The disclosure of the range of exercise prices for outstanding share options.
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 d Disclosure	Schedule disclosing information related to the range of exercise prices of outstanding share options.
Range [axis]	axis	IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.B6 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Ranges [member]	member [default]	IFRS 14.33 b Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 13.IE63 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is used.
Bottom of range [member]	member	IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	This member stands for the bottom of a range.
Top of range [member]	member	IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure	This member stands for top of a range.
Disclosure of range of exercise prices of outstanding share options [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Exercise price of outstanding share options	X.XX instant	IFRS 2.45 d Disclosure	The exercise price of outstanding share options.
Disclosure of number and weighted average remaining contractual life of outstanding share options [text block]	text block	IFRS 2.45 d Disclosure	The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]
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 d Disclosure	Schedule disclosing information related to the number and weighted average remaining contractual life of outstanding share options.
Ranges of exercise prices for outstanding share options [axis]	axis	IFRS 2.45 d Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Ranges of exercise prices for outstanding share options [member]	member [default]	IFRS 2.45 d Disclosure	This member stands for aggregated ranges of exercise prices for outstanding share options that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options. It also represents the standard value for the 'Ranges of exercise prices for outstanding share options' axis if no other member is used. [Refer: Ranges [member]]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Number of share options outstanding in share-based payment arrangement	X.XX instant	IFRS 2.45 b (vi) Disclosure, IFRS 2.45 b (i) Disclosure, IFRS 2.45 d Disclosure	The number of share options outstanding in a share-based payment arrangement.
Weighted average remaining contractual life of outstanding share options	DUR	IFRS 2.45 d Disclosure	The weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]
Disclosure of number and weighted average exercise prices of other equity instruments [text block]	text block	IFRS 2.45 Common practice	The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options).
Number of other equity instruments outstanding in share-based payment arrangement at beginning of period	X.XX instant	IFRS 2.45 Common practice	The number of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement.
Number of other equity instruments granted in share-based payment arrangement	X.XX duration	IFRS 2.45 Common practice, IFRS 2.47 b Disclosure	The number of other equity instruments (ie other than share options) granted in a share-based payment arrangement.
Number of other equity instruments forfeited in share-based payment arrangement	X.XX duration	IFRS 2.45 Common practice	The number of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement.
Number of other equity instruments exercised or vested in share-based payment arrangement	X.XX duration	IFRS 2.45 Common practice	The number of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement.
Number of other equity instruments expired in share-based payment arrangement	X.XX duration	IFRS 2.45 Common practice	The number of other equity instruments (ie other than share options) expired in a share-based payment arrangement.
Number of other equity instruments outstanding in share-based payment arrangement at end of period	X.XX instant	IFRS 2.45 Common practice	The number of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement.
Number of other equity instruments exercisable in share-based payment arrangement	X.XX instant	IFRS 2.45 Common practice	The number of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement.
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at beginning of period	X.XX instant	IFRS 2.45 Common practice	The weighted average exercise price of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]
Weighted average exercise price of other equity instruments granted in share-based payment arrangement	X.XX duration	IFRS 2.45 Common practice	The weighted average exercise price of other equity instruments (ie other than share options) granted in a share-based payment arrangement. [Refer: Weighted average [member]]
Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement	X.XX duration	IFRS 2.45 Common practice	The weighted average exercise price of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]
Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement	X.XX duration	IFRS 2.45 Common practice	The weighted average exercise price of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement. [Refer: Weighted average [member]]
Weighted average exercise price of other equity instruments expired in share-based payment arrangement	X.XX duration	IFRS 2.45 Common practice	The weighted average exercise price of other equity instruments (ie other than share options) expired in a share-based payment arrangement. [Refer: Weighted average [member]]
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at end of period	X.XX instant	IFRS 2.45 Common practice	The weighted average exercise price of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]
Weighted average exercise price of other equity instruments exercisable in share-based payment arrangement	X.XX instant	IFRS 2.45 Common practice	The weighted average exercise price of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]
Explanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based payments	text	IFRS 2.46 Disclosure	The explanation that enables users of financial statements to understand how the fair value of the goods or services received, or the fair value of the equity instruments granted, in share-based payment arrangements was determined. [Refer: Share-based payment arrangements [member]]
Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]	text block	IFRS 2.47 a Disclosure	The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's share options.
Weighted average fair value at measurement date, share options granted	X instant, credit	IFRS 2.47 a Disclosure	The weighted average fair value of share options granted during the period at the measurement date. [Refer: Weighted average [member]]
Information about how fair value was measured, share options granted	text	IFRS 2.47 a Disclosure	Information on how the fair value of share options granted was measured.
Description of option pricing model, share options granted	text	IFRS 2.47 a (i) Disclosure	The description of the option pricing model used for share options granted. [Refer: Option pricing model [member]]
Description of inputs to option pricing model, share options granted	text	IFRS 2.47 a (i) Disclosure	The description of inputs to the option pricing model for share options granted. [Refer: Option pricing model [member]]
Weighted average share price, share options granted	X.XX duration	IFRS 2.47 a (i) Disclosure	The weighted average share price used as input to the option pricing model to calculate the fair value of share options granted. [Refer: Option pricing model [member]; Weighted average [member]]
Exercise price, share options granted	X.XX duration	IFRS 2.47 a (i) Disclosure	The exercise price of share options granted.
Expected volatility, share options granted	X.XX duration	IFRS 2.47 a (i) Disclosure	The expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time.
Option life, share options granted	X.XX duration	IFRS 2.47 a (i) Disclosure	The option life of share options granted.
Expected dividend, share options granted	X duration	IFRS 2.47 a (i) Disclosure	The amount of an expected dividend used to calculate the fair value of share options granted.
Expected dividend as percentage, share options granted	X.XX duration	IFRS 2.47 a (i) Disclosure	The percentage of an expected dividend used to calculate the fair value of share options granted.
Risk free interest rate, share options granted	X.XX duration	IFRS 2.47 a (i) Disclosure	The implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price for share options granted is expressed, with a remaining term equal to the expected term of the option being valued (based on the option's remaining contractual life and taking into account the effects of expected early exercise). [Refer: Government [member]]
Description of other inputs to options pricing model, share options granted	text	IFRS 2.47 a (i) Disclosure	The description of inputs to option pricing model for share options granted that the entity does not disclose separately. [Refer: Option pricing model [member]]
Description of method used and assumptions made to incorporate effects of expected early exercise, share options granted	text	IFRS 2.47 a (i) Disclosure	The description of the method used and the assumptions made to incorporate the effects of exercising granted share options early.
Information about how expected volatility was determined, share options granted	text	IFRS 2.47 a (ii) Disclosure	Information about how the expected volatility used for pricing share options granted was determined, including an explanation of the extent to which expected volatility was based on historical volatility.
Information whether and how other features were incorporated into measurement of fair value, share options granted	text	IFRS 2.47 a (iii) Disclosure	Information about whether and how other features of option grant (such as a market condition) were incorporated into the measurement of the fair value of options granted.
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 b Disclosure	The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's other equity instruments (ie other than share options).
Number of other equity instruments granted in share-based payment arrangement	X.XX duration	IFRS 2.45 Common practice, IFRS 2.47 b Disclosure	The number of other equity instruments (ie other than share options) granted in a share-based payment arrangement.
Weighted average fair value at measurement date, other equity instruments granted	X instant, credit	IFRS 2.47 b Disclosure	The weighted average fair value at the measurement date of granted equity instruments other than share options. [Refer: Weighted average [member]]
Information how fair value was measured, other equity instruments granted	text	IFRS 2.47 b Disclosure	Information about how the weighted average fair value at the measurement date of other equity instruments granted (ie other than share options) was measured.
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 about how the fair value was determined for other equity instruments granted (ie other than share options) if it was not measured on the basis of an observable market price.
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 about whether and how expected dividends were incorporated into measurement of fair value for other equity instruments granted (ie other than share options).
Information whether and how other features were incorporated into measurement of fair value, other equity instruments granted	text	IFRS 2.47 b (iii) Disclosure	Information about whether and how other features of other equity instruments granted (ie other than share options) were incorporated into the measurement of fair value of these equity instruments.
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 c Disclosure	The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's equity instruments in share-based payment arrangements that were modified.
Explanation of modifications, modified share-based payment arrangements	text	IFRS 2.47 c (i) Disclosure	The explanation of the modifications for share-based payment arrangements. [Refer: Share-based payment arrangements [member]]
Incremental fair value granted, modified share-based payment arrangements	X duration	IFRS 2.47 c (ii) Disclosure	The difference, for modified share-based payment arrangements, between the fair value of the modified equity instrument and that of the original equity instrument, both estimated as at the date of the modification. [Refer: Share-based payment arrangements [member]]
Information on how incremental fair value granted was measured, modified share-based payment arrangements	text	IFRS 2.47 c (iii) Disclosure	Information about how the incremental fair value granted was measured for modified share-based payment arrangements. [Refer: Incremental fair value granted, modified share-based payment arrangements; Share-based payment arrangements [member]]
Explanation of direct measurement of fair value of goods or services received	text	IFRS 2.48 Disclosure	The explanation of how the fair value of goods or services received was determined if it was measured directly (for example, whether fair value was measured at a market price for those goods or services).
Description of reason why fair value of goods or services received cannot be reliably estimated	text	IFRS 2.49 Disclosure	The description of the reason why the presumption that the fair value of goods or services received in equity-settled share-based payment transactions with parties other than employees can be estimated reliably was rebutted.
Explanation of effect of share-based payments on entity's profit or loss [text block]	text block	IFRS 2.50 Disclosure	The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's profit (loss).
Expense from share-based payment transactions [abstract]
Expense from equity-settled share-based payment transactions	X duration, debit	IFRS 2.51 a Disclosure	The amount of expense arising from equity-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions]
Expense from cash-settled share-based payment transactions	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from cash-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions]
Total expense from share-based payment transactions	X duration, debit	IFRS 2.51 a Disclosure	The amount of expense arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets.
Expense from share-based payment transactions, alternative [abstract]
Expense from share-based payment transactions with employees	X duration, debit	IAS 1.112 c Common practice	The amount of expense from share-based payment transactions with employees. [Refer: Expense from share-based payment transactions]
Expense from share-based payment transactions with parties other than employees	X duration, debit	IAS 1.112 c Common practice	The amount of expense from share-based payment transactions with parties other than employees. [Refer: Expense from share-based payment transactions]
Total expense from share-based payment transactions	X duration, debit	IFRS 2.51 a Disclosure	The amount of expense arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets.
Explanation of effect of share-based payments on entity's financial position [text block]	text block	IFRS 2.50 Disclosure	The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's financial position.
Liabilities from share-based payment transactions	X instant, credit	IFRS 2.51 b (i) Disclosure	The amount of liabilities arising from share-based payment transactions. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]
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	The intrinsic value of liabilities arising from share-based transactions for which the counterparty's right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights). The intrinsic value is the difference between the fair value of the shares to which the counterparty has the (conditional or unconditional) right to subscribe, or which it has the right to receive, and the price (if any) that the counterparty is (or will be) required to pay for those shares. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services, for which the counterparty's right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights).
Additional information about share-based payment arrangements [text block]	text block	IFRS 2.52 Disclosure	Additional information about share-based payment arrangements necessary to satisfy the disclosure requirements of IFRS 2. [Refer: Share-based payment arrangements [member]]
[834480] Notes - Employee benefits
Disclosure of employee benefits [text block]	text block	IAS 19 - Scope Disclosure	The entire disclosure for employee benefits.
Disclosure of defined contribution plans [text block]	text block	IAS 19.28 Common practice	The disclosure of defined contribution plans. [Refer: Post-employment benefit expense, defined contribution plans]
Post-employment benefit expense, defined contribution plans	X duration, debit	IAS 19.53 Disclosure	The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.
Disclosure of information about defined benefit plans [abstract]
Disclosure of defined benefit plans [text block]	text block	IAS 19.138 Disclosure	The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]
Disclosure of defined benefit plans [abstract]
Disclosure of defined benefit plans [table]	table	IAS 19.138 Disclosure	Schedule disclosing information related to defined benefit plans.
Defined benefit plans [axis]	axis	IAS 19.138 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Defined benefit plans [member]	member [default]	IAS 19.138 Disclosure	This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. It also represents the standard value for the 'Defined benefit plans' axis if no other member is used.
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]	member	IAS 19.138 Disclosure	This member stands for defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control. [Refer: Defined benefit plans [member]]
Multi-employer defined benefit plans [member]	member	IAS 19.33 b Disclosure, IAS 19.34 b Disclosure	This member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees. [Refer: Defined benefit plans [member]]
State defined benefit plans [member]	member	IAS 19.45 Disclosure	This member stands for defined benefit plans that are established by legislation to cover all entities (or all entities in a particular category) and are operated by national or local government or by another body that is not subject to control or influence by the reporting entity. [Refer: Defined benefit plans [member]]
Defined benefit plans that share risks between entities under common control [member]	member	IAS 19.149 Disclosure	This member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer: Defined benefit plans [member]; Subsidiaries [member]; Parent [member]]
Geographical areas [axis]	axis	IFRS 15.B89 b Example, IAS 19.138 a Example, Effective 2023-01-01 IFRS 17.96 b Example, IFRS 8.33 Disclosure, IFRS 17.96 b Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Geographical areas [member]	member [default]	IFRS 8.33 Disclosure, Effective 2023-01-01 IFRS 17.96 b Example, IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example	This member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis if no other member is used.
Characteristics of defined benefit plans [axis]	axis	IAS 19.138 b Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Characteristics of defined benefit plans [member]	member [default]	IAS 19.138 b Example	This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also represents the standard value for the 'Characteristics of defined benefits plans' axis if no other member is used.
Pension defined benefit plans [member]	member	IAS 19.138 b Common practice	This member stands for pension defined benefit plans. [Refer: Defined benefit plans [member]]
Flat salary pension defined benefit plans [member]	member	IAS 19.138 b Example	This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
Final salary pension defined benefit plans [member]	member	IAS 19.138 b Example	This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
Post-employment medical defined benefit plans [member]	member	IAS 19.138 b Example	This member stands for post-employment medical defined benefit plans. [Refer: Defined benefit plans [member]]
Regulatory environments [axis]	axis	IAS 19.138 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Regulatory environments [member]	member [default]	IAS 19.138 c Example	This member stands for all regulatory environments. It also represents the standard value for the 'Regulatory environments' axis if no other member is used.
Segments [axis]	axis	IAS 36.130 d (ii) Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IFRS 17.96 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Segments [member]	member [default]	IFRS 15.115 Disclosure, IFRS 8.28 Disclosure, IAS 36.130 d (ii) Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 17.96 c Example	This member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other member is used.
Reportable segments [member]	member	IFRS 8.23 Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IFRS 15.115 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example	This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements. [Refer: Operating segments [member]]
Funding arrangements of defined benefit plans [axis]	axis	IAS 19.138 e Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Funding arrangements of defined benefit plans [member]	member [default]	IAS 19.138 e Example	This member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It also represents the standard value for the 'Funding arrangements of defined benefits plans' axis if no other member is used.
Wholly unfunded defined benefit plans [member]	member	IAS 19.138 e Example	This member stands for wholly unfunded defined benefit plans. [Refer: Defined benefit plans [member]]
Wholly or partly funded defined benefit plans [member]	member	IAS 19.138 e Example	This member stands for wholly funded or partly funded defined benefit plans. [Refer: Defined benefit plans [member]]
Maturity [axis]	axis	Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 16.97 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 7.42E e Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.23B a Disclosure, IAS 1.61 Disclosure, IAS 19.147 c Example, Effective 2023-01-01 IFRS 17.109A Disclosure, IFRS 17.109A Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated time bands [member]	member [default]	IFRS 7.B11 Example, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 16.97 Disclosure, IFRS 7.B35 Example, IAS 19.147 c Example, IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.109A Disclosure, IAS 1.61 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 17.109 Disclosure	This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.
Disclosure of defined benefit plans [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of type of plan	text	IAS 19.139 a Disclosure	The general description of the type of a defined benefit plan. [Refer: Defined benefit plans [member]]
Description of nature of benefits provided by plan	text	IAS 19.139 a (i) Disclosure	The description of the nature of the benefits provided by a defined benefit plan (for example, final salary defined benefit plan or contribution-based plan with guarantee). [Refer: Defined benefit plans [member]]
Description of regulatory framework in which plan operates	text	IAS 19.139 a (ii) Disclosure	The description of the regulatory framework in which a defined benefit plan operates, for example, the level of any minimum funding requirements. [Refer: Defined benefit plans [member]]
Description of effect of regulatory framework on plan	text	IAS 19.139 a (ii) Disclosure	The description of the effect of the regulatory framework on a defined benefit plan, such as the asset ceiling. [Refer: Defined benefit plans [member]]
Description of any other entity's responsibilities for governance of plan	text	IAS 19.139 a (iii) Disclosure	The description of the entity's responsibilities for the governance of a defined benefit plan that the entity does not separately describe, for example, responsibilities of trustees or of board members of the plan. [Refer: Defined benefit plans [member]]
Description of risks to which plan exposes entity	text	IAS 19.139 b Disclosure	The description of the risks to which the defined benefit plan exposes the entity, focused on any unusual, entity-specific or plan-specific risks. [Refer: Defined benefit plans [member]]
Description of significant concentrations of risk related to plan	text	IAS 19.139 b Disclosure	The description of the significant concentrations of risk in defined benefit plans. For example, if plan assets are invested primarily in one class of investments, such as property, the plan may expose the entity to a concentration of property market risk. [Refer: Defined benefit plans [member]; Market risk [member]]
Description of plan amendments, curtailments and settlements	text	IAS 19.139 c Disclosure	The description of defined benefit plan amendments, curtailments and settlements. [Refer: Defined benefit plans [member]]
Surplus (deficit) in plan [abstract]
Defined benefit obligation, at present value	(X) instant, credit	IAS 19.57 a Common practice	The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value]
Plan assets, at fair value	X instant, debit	IAS 19.57 a Common practice	The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]]
Net surplus (deficit) in plan	X instant, debit	IAS 19.57 a Common practice	The fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]]
Post-employment benefit expense in profit or loss, defined benefit plans [abstract]
Administration costs not reflected in return on plan assets, defined benefit plans	X duration, debit	IAS 19.135 b Common practice	The amount of administration costs in the current period related to defined benefit plans that are not reflected in the return on plan assets. [Refer: Administrative expenses; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assets; Return on plan assets excluding interest income or expense, net of tax, defined benefit plans; Return on plan assets excluding interest income or expense, before tax, defined benefit plans]
Current service cost, defined benefit plans	X duration, debit	IAS 19.135 b Common practice	The expense of employee service in the current period arising from defined benefit plans. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase in net defined benefit liability (asset) resulting from current service cost]
Interest expense (income), defined benefit plans [abstract]
Interest expense, defined benefit plans	X duration, debit	IAS 19.135 b Common practice	The amount of interest expense arising from defined benefit plans. [Refer: Interest expense; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]
Interest income, defined benefit plans	(X) duration, credit	IAS 19.135 b Common practice	The amount of interest income arising from defined benefit plans. [Refer: Interest income; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]
Net interest expense (income), defined benefit plans	X duration, debit	IAS 19.135 b Common practice	The amount of interest expense (income) arising from defined benefit plans. [Refer: Interest income (expense); Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]
Past service cost and losses (gains) arising from settlements, defined benefit plans [abstract]
Past service cost, defined benefit plans	X duration, debit	IAS 19.135 b Common practice	The amount of expense (income) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [member]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost]
Losses (gains) arising from settlements, defined benefit plans	(X) duration, credit	IAS 19.135 b Common practice	The amount of income (expense) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [member]; Actuarial assumptions [member]] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements]
Total past service cost and losses (gains) arising from settlements, defined benefit plans	X duration, debit	IAS 19.135 b Common practice	The amount of expense (income) resulting from past service cost and losses (gains) arising from settlements. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Past service cost, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements]
Total post-employment benefit expense in profit or loss, defined benefit plans	X duration, debit	IAS 19.135 b Common practice, IAS 19.5 Common practice	The amount of post-employment benefit expense included in profit or loss relating to defined benefit plans. [Refer: Profit (loss); Defined benefit plans [member]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss]
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans [abstract]
Return on plan assets excluding interest income or expense, net of tax, defined benefit plans	X duration, credit	IAS 19.135 b Common practice	The amount of other comprehensive income, net of tax, resulting from the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]
Actuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plans	X duration, credit	IAS 19.135 b Common practice	The amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions]
Actuarial gains (losses) arising from changes in financial assumptions, net of tax, defined benefit plans	X duration, credit	IAS 19.135 b Common practice	The amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions]
Actuarial gains (losses) arising from experience adjustments, net of tax, defined benefit plans	X duration, credit	IAS 19.135 b Common practice	The amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments]
Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net of tax, defined benefit plans	X duration, credit	IAS 19.135 b Common practice	The amount of other comprehensive income, net of tax, resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer:Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense]
Total other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans	X duration, credit	IAS 19.135 b Common practice, IAS 1.91 a Disclosure, IAS 1.7 Disclosure	The amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans [abstract]
Return on plan assets excluding interest income or expense, before tax, defined benefit plans	X duration, credit	IAS 19.135 b Common practice	The amount of other comprehensive income, before tax, resulting from the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]
Actuarial gains (losses) arising from changes in demographic assumptions, before tax, defined benefit plans	X duration, credit	IAS 19.135 b Common practice	The amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions]
Actuarial gains (losses) arising from changes in financial assumptions, before tax, defined benefit plans	X duration, credit	IAS 19.135 b Common practice	The amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions]
Actuarial gains (losses) arising from experience adjustments, before tax, defined benefit plans	X duration, credit	IAS 19.135 b Common practice	The amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments]
Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, before tax, defined benefit plans	X duration, credit	IAS 19.135 b Common practice	The amount of other comprehensive income, before tax, resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense]
Total other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans	X duration, credit	IAS 1.91 b Disclosure, IAS 1.7 Disclosure, IAS 19.135 b Common practice	The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]
Description of link between reimbursement right and related obligation	text	IAS 19.140 b Disclosure	The description of the link between a reimbursement right and the related defined benefit obligation. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]
Description of how entity determined maximum economic benefit available	text	IAS 19.141 c (iv) Disclosure	The description of how the entity determined the maximum economic benefit available in relation to a defined benefit plan, ie whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both. [Refer: Defined benefit plans [member]]
Entity's own financial instruments included in fair value of plan assets	X instant, debit	IAS 19.143 Disclosure	The fair value of the entity's own transferable financial instruments that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Financial instruments, class [member]; Defined benefit plans [member]]
Property occupied by entity included in fair value of plan assets	X instant, debit	IAS 19.143 Disclosure	The fair value of property occupied by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
Other assets used by entity included in fair value of plan assets	X instant, debit	IAS 19.143 Disclosure	The fair value of other assets used by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
Actuarial assumption of discount rates	X.XX instant	IAS 19.144 Common practice	The discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]
Actuarial assumption of expected rates of salary increases	X.XX instant	IAS 19.144 Common practice	The expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]
Actuarial assumption of medical cost trend rates	X.XX instant	IAS 19.144 Common practice	Medical cost trend rate used as significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]
Actuarial assumption of expected rates of pension increases	X.XX instant	IAS 19.144 Common practice	The expected rate of increases in pension that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]
Actuarial assumption of expected rates of inflation	X.XX instant	IAS 19.144 Common practice	The expected rate of inflation that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]
Actuarial assumption of mortality rates	X.XX instant	IAS 19.144 Common practice	The mortality rate used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]
Actuarial assumption of retirement age	DUR	IAS 19.144 Common practice	The retirement age used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]
Actuarial assumption of life expectancy after retirement	DUR	IAS 19.144 Common practice	The life expectancy after retirement used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]
Other material actuarial assumptions	X.XX instant	IAS 19.144 Common practice	Any other material assumption used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]
Description of asset-liability matching strategies used by plan or entity to manage risk	text	IAS 19.146 Disclosure	The description of asset-liability matching strategies used by the defined benefit plan or the entity, including the use of annuities and other techniques, such as longevity swaps, to manage risk. [Refer: Defined benefit plans [member]]
Description of funding arrangements and funding policy that affect future contributions	text	IAS 19.148 a Disclosure, IAS 19.147 a Disclosure	The description of funding arrangements and the funding policy that affect future contributions to defined benefit plans. [Refer: Defined benefit plans [member]]
Estimate of contributions expected to be paid to plan for next annual reporting period	X duration, credit	IAS 19.148 d (iii) Disclosure, IAS 19.147 b Disclosure	The estimate of the expected contributions to be made to a defined benefit plan for the next annual reporting period. [Refer: Defined benefit plans [member]]
Disclosure of information about maturity profile of defined benefit obligation [text block]	text block	IAS 19.147 c Disclosure	The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value]
Weighted average duration of defined benefit obligation	DUR	IAS 19.147 c Disclosure	The weighted average duration of a defined benefit obligation. [Refer: Weighted average [member]]
Estimate of benefit payments expected to be paid from defined benefit plan	X duration, credit	IAS 19.147 c Example	The estimate of the amounts expected to be paid from defined benefit plan in future. [Refer: Defined benefit plans [member]; Maturity [axis]]
Description of extent to which entity can be liable to multi-employer or state plan for other entities' obligations	text	IAS 19.148 b Disclosure	The description of the extent to which the entity can be liable for other entities' obligations under the terms and conditions of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
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	The description of any agreed allocation of a deficit or surplus on the wind-up of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
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	The description of any agreed allocation of a deficit or surplus on the entity's withdrawal from a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
Description of fact that multi-employer or state plan is defined benefit plan	text	IAS 19.148 d (i) Disclosure	The description of the fact that a multi-employer or state plan is a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
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	The description of the reason why sufficient information is not available to enable the entity to account for a multi-employer or state plan as a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
Description of information about surplus or deficit of multi-employer or state plan	text	IAS 19.148 d (iv) Disclosure	The description of available information about a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
Description of basis used to determine surplus or deficit of multi-employer or state plan	text	IAS 19.148 d (iv) Disclosure	The description of the basis used to determine a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
Description of implications of surplus or deficit on multi-employer or state plan for entity	text	IAS 19.148 d (iv) Disclosure	The description of the implications for the entity of a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
Level of participation of entity compared with other participating entities	X.XX instant	IAS 19.148 d (v) Disclosure	The description of an indication of the level of participation of the entity in a defined benefit plan compared with other participating entities. Examples of measures that might provide such an indication include the entity's proportion of the total contributions to the plan or the entity's proportion of the total number of active members, retired members, and former members entitled to benefits, if that information is available. [Refer: Defined benefit plans [member]]
Description of contractual agreement or stated policy for charging net defined benefit cost	text	IAS 19.149 a Disclosure	The description of the contractual agreement or stated policy for charging the net defined benefit cost, or the fact that there is no such policy, for an entity participating in defined benefit plans that share risks between various entities under common control. [Refer: Defined benefit plans that share risks between entities under common control [member]]
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 b Disclosure	The description of the policy for determining the contribution to be paid by the entity for defined benefit plans that share risks between entities under common control. [Refer: Defined benefit plans [member]]
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 19.150 Disclosure	The description of cross-references to disclosures about defined benefit plans that share risks between entities under common control in another group entity's financial statements. [Refer: Defined benefit plans that share risks between entities under common control [member]]
Disclosure of net defined benefit liability (asset) [text block]	text block	IAS 19.140 a Disclosure	The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]
Disclosure of net defined benefit liability (asset) [abstract]
Disclosure of net defined benefit liability (asset) [table]	table	IAS 19.140 a Disclosure	Schedule disclosing information related to the net defined benefit liability (asset).
Defined benefit plans [axis]	axis	IAS 19.138 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Defined benefit plans [member]	member [default]	IAS 19.138 Disclosure	This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. It also represents the standard value for the 'Defined benefit plans' axis if no other member is used.
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]	member	IAS 19.138 Disclosure	This member stands for defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control. [Refer: Defined benefit plans [member]]
Multi-employer defined benefit plans [member]	member	IAS 19.33 b Disclosure, IAS 19.34 b Disclosure	This member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees. [Refer: Defined benefit plans [member]]
State defined benefit plans [member]	member	IAS 19.45 Disclosure	This member stands for defined benefit plans that are established by legislation to cover all entities (or all entities in a particular category) and are operated by national or local government or by another body that is not subject to control or influence by the reporting entity. [Refer: Defined benefit plans [member]]
Defined benefit plans that share risks between entities under common control [member]	member	IAS 19.149 Disclosure	This member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer: Defined benefit plans [member]; Subsidiaries [member]; Parent [member]]
Geographical areas [axis]	axis	IFRS 15.B89 b Example, IAS 19.138 a Example, Effective 2023-01-01 IFRS 17.96 b Example, IFRS 8.33 Disclosure, IFRS 17.96 b Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Geographical areas [member]	member [default]	IFRS 8.33 Disclosure, Effective 2023-01-01 IFRS 17.96 b Example, IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example	This member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis if no other member is used.
Characteristics of defined benefit plans [axis]	axis	IAS 19.138 b Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Characteristics of defined benefit plans [member]	member [default]	IAS 19.138 b Example	This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also represents the standard value for the 'Characteristics of defined benefits plans' axis if no other member is used.
Pension defined benefit plans [member]	member	IAS 19.138 b Common practice	This member stands for pension defined benefit plans. [Refer: Defined benefit plans [member]]
Flat salary pension defined benefit plans [member]	member	IAS 19.138 b Example	This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
Final salary pension defined benefit plans [member]	member	IAS 19.138 b Example	This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
Post-employment medical defined benefit plans [member]	member	IAS 19.138 b Example	This member stands for post-employment medical defined benefit plans. [Refer: Defined benefit plans [member]]
Regulatory environments [axis]	axis	IAS 19.138 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Regulatory environments [member]	member [default]	IAS 19.138 c Example	This member stands for all regulatory environments. It also represents the standard value for the 'Regulatory environments' axis if no other member is used.
Segments [axis]	axis	IAS 36.130 d (ii) Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IFRS 17.96 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Segments [member]	member [default]	IFRS 15.115 Disclosure, IFRS 8.28 Disclosure, IAS 36.130 d (ii) Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 17.96 c Example	This member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other member is used.
Reportable segments [member]	member	IFRS 8.23 Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IFRS 15.115 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example	This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements. [Refer: Operating segments [member]]
Funding arrangements of defined benefit plans [axis]	axis	IAS 19.138 e Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Funding arrangements of defined benefit plans [member]	member [default]	IAS 19.138 e Example	This member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It also represents the standard value for the 'Funding arrangements of defined benefits plans' axis if no other member is used.
Wholly unfunded defined benefit plans [member]	member	IAS 19.138 e Example	This member stands for wholly unfunded defined benefit plans. [Refer: Defined benefit plans [member]]
Wholly or partly funded defined benefit plans [member]	member	IAS 19.138 e Example	This member stands for wholly funded or partly funded defined benefit plans. [Refer: Defined benefit plans [member]]
Net defined benefit liability (asset) [axis]	axis	IAS 19.140 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Net defined benefit liability (asset) [member]	member [default]	IAS 19.140 a Disclosure	This member stands for the net defined benefit liability (asset). It also represents the standard value for the 'Net defined benefit liability (asset)' axis if no other member is used. [Refer: Net defined benefit liability (asset)]
Present value of defined benefit obligation [member]	member	IAS 19.140 a (ii) Disclosure	This member stands for the present value of a defined benefit obligation. The present value of a defined benefit obligation is the present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods.
Plan assets [member]	member	IAS 19.140 a (i) Disclosure	This member stands for defined benefit plan assets. Plan assets comprise: (a) assets held by a long-term employee benefit fund; and (b) qualifying insurance policies.
Effect of asset ceiling [member]	member	IAS 19.140 a (iii) Disclosure	This member stands for the effect of asset ceiling in a defined benefit plan. Asset ceiling is the present value of any economic benefits available in the form of refunds from the defined benefit plan or reductions in future contributions to the defined benefit plan. [Refer: Defined benefit plans [member]]
Disclosure of net defined benefit liability (asset) [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Net defined benefit liability (asset) at beginning of period	X instant, credit	IAS 19.140 a Disclosure	The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]]
Changes in net defined benefit liability (asset) [abstract]
Changes in net defined benefit liability (asset) resulting from expense (income) in profit or loss [abstract]
Increase (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assets	X duration, credit	IAS 19.141 Common practice	The increase (decrease) in the net defined benefit liability (asset) resulting from administration costs in the current period, that are not reflected in return on plan assets. [Refer: Administrative expenses; Net defined benefit liability (asset)] [Contrast: Administration costs not reflected in return on plan assets, defined benefit plans; Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]
Increase in net defined benefit liability (asset) resulting from current service cost	X duration, credit	IAS 19.141 a Disclosure	The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]
Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)	X duration, credit	IAS 19.141 b Disclosure	The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)]
Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract]
Increase (decrease) in net defined benefit liability (asset) resulting from past service cost	X duration, credit	IAS 19.141 d Disclosure	The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]
Increase (decrease) in net defined benefit liability (asset) resulting from losses (gains) arising from settlements	(X) duration, debit	IAS 19.141 d Disclosure	The decrease (increase) in the net defined benefit liability (asset) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]; Actuarial assumptions [member]]
Net increase (decrease) in net defined benefit liability (asset) resulting from past service cost and gains (losses) arising from settlements	X duration, credit	IAS 19.141 d Disclosure	The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Net defined benefit liability (asset)]
Total increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss	X duration, credit	IAS 19.141 Common practice	The increase (decrease) in the net defined benefit liability (asset) resulting from expense (income) included in profit or loss. [Refer: Net defined benefit liability (asset); Profit (loss)] [Contrast: Post-employment benefit expense in profit or loss, defined benefit plans]
Changes in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income [abstract]
Increase (decrease) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense	(X) duration, debit	IAS 19.141 c (i) Disclosure	The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]
Increase (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from changes in demographic assumptions	(X) duration, debit	IAS 19.141 c (ii) Disclosure	The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Net defined benefit liability (asset)]
Increase (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from changes in financial assumptions	(X) duration, debit	IAS 19.141 c (iii) Disclosure	The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)]
Increase (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from experience adjustments	(X) duration, debit	IAS 19.141 c Common practice	The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Net defined benefit liability (asset)]
Increase (decrease) in net defined benefit liability (asset) resulting from loss (gain) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense	(X) duration, debit	IAS 19.141 c (iv) Disclosure	The decrease (increase) in the net defined benefit liability (asset) resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Interest income (expense); Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]
Total increase (decrease) in net defined benefit liability (asset) resulting from loss (gain) on remeasurement in other comprehensive income	(X) duration, debit	IAS 19.141 c Disclosure	The decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]
Changes in net defined benefit liability (asset) resulting from miscellaneous other changes [abstract]
Increase (decrease) in net defined benefit liability (asset) resulting from changes in foreign exchange rates, net defined benefit liability (asset)	X duration, credit	IAS 19.141 e Disclosure	The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)]
Contributions to plan, net defined benefit liability (asset) [abstract]
Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by employer	(X) duration, debit	IAS 19.141 f Disclosure	The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]
Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by plan participants	(X) duration, debit	IAS 19.141 f Disclosure	The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]
Total increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan	(X) duration, debit	IAS 19.141 f Disclosure	The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]
Increase (decrease) in net defined benefit liability (asset) resulting from payments from plan	(X) duration, debit	IAS 19.141 g Disclosure	The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)]
Increase (decrease) in net defined benefit liability (asset) resulting from payments in respect of settlements	(X) duration, debit	IAS 19.141 g Disclosure	The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Net defined benefit liability (asset); Defined benefit plans [member]]
Increase (decrease) in net defined benefit liability (asset) resulting from business combinations and disposals	X duration, credit	IAS 19.141 h Disclosure	The increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Business combinations [member]; Net defined benefit liability (asset)]
Increase (decrease) in net defined benefit liability (asset) resulting from other changes	X duration, credit	IAS 19.141 Common practice	The increase (decrease) in the net defined benefit liability (asset) resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Net defined benefit liability (asset)]
Total increase (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changes	X duration, credit	IAS 19.141 Common practice	The increase (decrease) in the net defined benefit liability (asset) resulting from miscellaneous other changes. [Refer: Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss; Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]
Total increase (decrease) in net defined benefit liability (asset)	X duration, credit	IAS 19.141 Disclosure	The increase (decrease) in the net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]
Net defined benefit liability (asset) at end of period	X instant, credit	IAS 19.140 a Disclosure	The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]]
Disclosure of reimbursement rights [text block]	text block	IAS 19.140 b Disclosure	The disclosure of reimbursement rights related to defined benefit obligations. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]
Disclosure of reimbursement rights [abstract]
Disclosure of reimbursement rights [table]	table	IAS 19.140 b Disclosure	Schedule disclosing information related to reimbursement rights.
Defined benefit plans [axis]	axis	IAS 19.138 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Defined benefit plans [member]	member [default]	IAS 19.138 Disclosure	This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. It also represents the standard value for the 'Defined benefit plans' axis if no other member is used.
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]	member	IAS 19.138 Disclosure	This member stands for defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control. [Refer: Defined benefit plans [member]]
Multi-employer defined benefit plans [member]	member	IAS 19.33 b Disclosure, IAS 19.34 b Disclosure	This member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees. [Refer: Defined benefit plans [member]]
State defined benefit plans [member]	member	IAS 19.45 Disclosure	This member stands for defined benefit plans that are established by legislation to cover all entities (or all entities in a particular category) and are operated by national or local government or by another body that is not subject to control or influence by the reporting entity. [Refer: Defined benefit plans [member]]
Defined benefit plans that share risks between entities under common control [member]	member	IAS 19.149 Disclosure	This member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer: Defined benefit plans [member]; Subsidiaries [member]; Parent [member]]
Geographical areas [axis]	axis	IFRS 15.B89 b Example, IAS 19.138 a Example, Effective 2023-01-01 IFRS 17.96 b Example, IFRS 8.33 Disclosure, IFRS 17.96 b Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Geographical areas [member]	member [default]	IFRS 8.33 Disclosure, Effective 2023-01-01 IFRS 17.96 b Example, IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example	This member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis if no other member is used.
Characteristics of defined benefit plans [axis]	axis	IAS 19.138 b Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Characteristics of defined benefit plans [member]	member [default]	IAS 19.138 b Example	This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also represents the standard value for the 'Characteristics of defined benefits plans' axis if no other member is used.
Pension defined benefit plans [member]	member	IAS 19.138 b Common practice	This member stands for pension defined benefit plans. [Refer: Defined benefit plans [member]]
Flat salary pension defined benefit plans [member]	member	IAS 19.138 b Example	This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
Final salary pension defined benefit plans [member]	member	IAS 19.138 b Example	This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
Post-employment medical defined benefit plans [member]	member	IAS 19.138 b Example	This member stands for post-employment medical defined benefit plans. [Refer: Defined benefit plans [member]]
Regulatory environments [axis]	axis	IAS 19.138 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Regulatory environments [member]	member [default]	IAS 19.138 c Example	This member stands for all regulatory environments. It also represents the standard value for the 'Regulatory environments' axis if no other member is used.
Segments [axis]	axis	IAS 36.130 d (ii) Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IFRS 17.96 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Segments [member]	member [default]	IFRS 15.115 Disclosure, IFRS 8.28 Disclosure, IAS 36.130 d (ii) Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 17.96 c Example	This member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other member is used.
Reportable segments [member]	member	IFRS 8.23 Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IFRS 15.115 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example	This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements. [Refer: Operating segments [member]]
Funding arrangements of defined benefit plans [axis]	axis	IAS 19.138 e Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Funding arrangements of defined benefit plans [member]	member [default]	IAS 19.138 e Example	This member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It also represents the standard value for the 'Funding arrangements of defined benefits plans' axis if no other member is used.
Wholly unfunded defined benefit plans [member]	member	IAS 19.138 e Example	This member stands for wholly unfunded defined benefit plans. [Refer: Defined benefit plans [member]]
Wholly or partly funded defined benefit plans [member]	member	IAS 19.138 e Example	This member stands for wholly funded or partly funded defined benefit plans. [Refer: Defined benefit plans [member]]
Disclosure of reimbursement rights [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Reimbursement rights related to defined benefit obligation, at fair value at beginning of period	X instant, debit	IAS 19.140 b Disclosure	The amount of the entity's rights to the reimbursement by another party of some or all of the expenditure required to settle a defined benefit obligation recognised as a separate asset and measured at fair value. [Refer: At fair value [member]]
Changes in reimbursement rights related to defined benefit obligation [abstract]
Increase in reimbursement rights related to defined benefit obligation, resulting from interest income	X duration, debit	IAS 19.141 b Disclosure	The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from income arising from interest on reimbursement rights. [Refer: Interest income; Reimbursement rights related to defined benefit obligation, at fair value]
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement [abstract]
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from return on reimbursement rights, excluding interest income or expense	X duration, debit	IAS 19.141 c (i) Disclosure	The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the return on those rights, excluding amounts included in interest income or expense. [Refer: Reimbursement rights related to defined benefit obligation, at fair value; Increase in reimbursement rights related to defined benefit obligation, resulting from interest income]
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling excluding interest income or expense	X duration, debit	IAS 19.141 c (iv) Disclosure	The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the gain (loss) on changes in the effect of limiting a reimbursement right to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Increase in reimbursement rights related to defined benefit obligation, resulting from interest income]
Total increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement	X duration, debit	IAS 19.141 c Disclosure	The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the remeasurement of reimbursement rights. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from net exchange differences	X duration, debit	IAS 19.141 e Disclosure	The increase (decrease) in the fair value of reimbursement rights related to defined benefit obligation, resulting from foreign currency exchange rate changes on plans measured in a currency that is different from the entity's presentation currency. [Refer: At fair value [member]; Reimbursement rights related to defined benefit obligation, at fair value]
Increase in reimbursement rights related to defined benefit obligation, resulting from benefits paid	(X) duration, credit	IAS 19.141 g Disclosure	The decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements	(X) duration, credit	IAS 19.141 g Disclosure	The decrease (increase) in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Defined benefit plans [member]]
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from resulting from business combinations and disposals	X duration, debit	IAS 19.141 h Disclosure	The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the effects of business combinations and disposals. [Refer: Business combinations [member]; Reimbursement rights related to defined benefit obligation, at fair value]
Total increase (decrease) in reimbursement rights related to defined benefit obligation, at fair value	X duration, debit	IAS 19.141 Disclosure	The increase (decrease) in the fair value of reimbursement rights related to defined benefit obligation. [Refer: At fair value [member]; Reimbursement rights related to defined benefit obligation, at fair value]
Reimbursement rights related to defined benefit obligation, at fair value at end of period	X instant, debit	IAS 19.140 b Disclosure	The amount of the entity's rights to the reimbursement by another party of some or all of the expenditure required to settle a defined benefit obligation recognised as a separate asset and measured at fair value. [Refer: At fair value [member]]
Disclosure of fair value of plan assets [text block]	text block	IAS 19.142 Disclosure	The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [member]]
Disclosure of fair value of plan assets [abstract]
Disclosure of fair value of plan assets [table]	table	IAS 19.142 Disclosure	Schedule disclosing information related to the fair value of defined benefit plan assets.
Defined benefit plans [axis]	axis	IAS 19.138 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Defined benefit plans [member]	member [default]	IAS 19.138 Disclosure	This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. It also represents the standard value for the 'Defined benefit plans' axis if no other member is used.
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]	member	IAS 19.138 Disclosure	This member stands for defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control. [Refer: Defined benefit plans [member]]
Multi-employer defined benefit plans [member]	member	IAS 19.33 b Disclosure, IAS 19.34 b Disclosure	This member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees. [Refer: Defined benefit plans [member]]
State defined benefit plans [member]	member	IAS 19.45 Disclosure	This member stands for defined benefit plans that are established by legislation to cover all entities (or all entities in a particular category) and are operated by national or local government or by another body that is not subject to control or influence by the reporting entity. [Refer: Defined benefit plans [member]]
Defined benefit plans that share risks between entities under common control [member]	member	IAS 19.149 Disclosure	This member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer: Defined benefit plans [member]; Subsidiaries [member]; Parent [member]]
Geographical areas [axis]	axis	IFRS 15.B89 b Example, IAS 19.138 a Example, Effective 2023-01-01 IFRS 17.96 b Example, IFRS 8.33 Disclosure, IFRS 17.96 b Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Geographical areas [member]	member [default]	IFRS 8.33 Disclosure, Effective 2023-01-01 IFRS 17.96 b Example, IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example	This member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis if no other member is used.
Characteristics of defined benefit plans [axis]	axis	IAS 19.138 b Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Characteristics of defined benefit plans [member]	member [default]	IAS 19.138 b Example	This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also represents the standard value for the 'Characteristics of defined benefits plans' axis if no other member is used.
Pension defined benefit plans [member]	member	IAS 19.138 b Common practice	This member stands for pension defined benefit plans. [Refer: Defined benefit plans [member]]
Flat salary pension defined benefit plans [member]	member	IAS 19.138 b Example	This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
Final salary pension defined benefit plans [member]	member	IAS 19.138 b Example	This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
Post-employment medical defined benefit plans [member]	member	IAS 19.138 b Example	This member stands for post-employment medical defined benefit plans. [Refer: Defined benefit plans [member]]
Regulatory environments [axis]	axis	IAS 19.138 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Regulatory environments [member]	member [default]	IAS 19.138 c Example	This member stands for all regulatory environments. It also represents the standard value for the 'Regulatory environments' axis if no other member is used.
Segments [axis]	axis	IAS 36.130 d (ii) Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IFRS 17.96 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Segments [member]	member [default]	IFRS 15.115 Disclosure, IFRS 8.28 Disclosure, IAS 36.130 d (ii) Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 17.96 c Example	This member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other member is used.
Reportable segments [member]	member	IFRS 8.23 Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IFRS 15.115 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example	This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements. [Refer: Operating segments [member]]
Funding arrangements of defined benefit plans [axis]	axis	IAS 19.138 e Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Funding arrangements of defined benefit plans [member]	member [default]	IAS 19.138 e Example	This member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It also represents the standard value for the 'Funding arrangements of defined benefits plans' axis if no other member is used.
Wholly unfunded defined benefit plans [member]	member	IAS 19.138 e Example	This member stands for wholly unfunded defined benefit plans. [Refer: Defined benefit plans [member]]
Wholly or partly funded defined benefit plans [member]	member	IAS 19.138 e Example	This member stands for wholly funded or partly funded defined benefit plans. [Refer: Defined benefit plans [member]]
Levels of fair value hierarchy [axis]	axis	IAS 19.142 Disclosure, IFRS 13.93 b Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
All levels of fair value hierarchy [member]	member [default]	IFRS 13.93 b Disclosure, IAS 19.142 Disclosure	This member stands for all levels of the fair value hierarchy. It also represents the standard value for the 'Levels of fair value hierarchy' axis if no other member is used.
Level 1 of fair value hierarchy [member]	member	IFRS 13.93 b Disclosure, IAS 19.142 Disclosure	This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date.
Level 2 and 3 of fair value hierarchy [member]	member	IAS 19.142 Disclosure	This member stands for combined Level 2 and Level 3 categories of the fair value hierarchy. [Refer: Level 2 of fair value hierarchy [member]; Level 3 of fair value hierarchy [member]]
Disclosure of fair value of plan assets [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Classes of plan assets, fair value monetary amounts [abstract]
Cash and cash equivalents, amount contributed to fair value of plan assets	X instant, debit	IAS 19.142 a Example	The amount cash and cash equivalents contribute to the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [member]]
Equity instruments, amount contributed to fair value of plan assets	X instant, debit	IAS 19.142 b Example	The amount instruments representing equity (rather than debt) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
Debt instruments, amount contributed to fair value of plan assets	X instant, debit	IAS 19.142 c Example	The amount instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
Real estate, amount contributed to fair value of plan assets	X instant, debit	IAS 19.142 d Example	The amount real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
Derivatives, amount contributed to fair value of plan assets	X instant, debit	IAS 19.142 e Example	The amount derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Derivatives [member]]
Investment funds, amount contributed to fair value of plan assets	X instant, debit	IAS 19.142 f Example	The amount investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Investment funds [member]]
Asset-backed securities, amount contributed to fair value of plan assets	X instant, debit	IAS 19.142 g Example	The amount securities that are backed by underlying assets contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
Structured debt, amount contributed to fair value of plan assets	X instant, debit	IAS 19.142 h Example	The amount debt that has been structured to meet a particular investment objective contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
Qualifying insurance policies, amount contributed to fair value of plan assets	X instant, debit	IAS 19.142 Common practice, IAS 19.8 Common practice	The amount qualifying insurance policies contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
Other assets, amount contributed to fair value of plan assets	X instant, debit	IAS 19.142 Common practice	The amount other types of assets not separately disclosed contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
Total plan assets, at fair value	X instant, debit	IAS 19.57 a Common practice	The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]]
Classes of plan assets, fair value percentage amounts [abstract]
Cash and cash equivalents, percentage contributed to fair value of plan assets	X.XX instant	IAS 19.142 a Common practice	The percentage cash and cash equivalents contribute to the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Cash and cash equivalents, amount contributed to fair value of plan assets]
Equity instruments, percentage contributed to fair value of plan assets	X.XX instant	IAS 19.142 b Common practice	The percentage equity instruments contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Equity instruments, amount contributed to fair value of plan assets]
Debt instruments, percentage contributed to fair value of plan assets	X.XX instant	IAS 19.142 c Common practice	The percentage instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Debt instruments, amount contributed to fair value of plan assets]
Real estate, percentage contributed to fair value of plan assets	X.XX instant	IAS 19.142 d Common practice	The percentage real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Real estate, amount contributed to fair value of plan assets]
Derivatives, percentage contributed to fair value of plan assets	X.XX instant	IAS 19.142 e Common practice	The percentage derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Derivatives, amount contributed to fair value of plan assets]
Investment funds, percentage contributed to fair value of plan assets	X.XX instant	IAS 19.142 f Common practice	The percentage investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Investment funds [member]] [Contrast: Investment funds, amount contributed to fair value of plan assets]
Asset-backed securities, percentage contributed to fair value of plan assets	X.XX instant	IAS 19.142 g Common practice	The percentage securities that are backed by underlying assets contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Asset-backed securities, amount contributed to fair value of plan assets]
Structured debt, percentage contributed to fair value of plan assets	X.XX instant	IAS 19.142 h Common practice	The percentage debt that has been structured to meet a particular investment objective contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Structured debt, amount contributed to fair value of plan assets]
Qualifying insurance policies, percentage contributed to fair value of plan assets	X.XX instant	IAS 19.8 Common practice, IAS 19.142 Common practice	The percentage qualifying insurance policies contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Qualifying insurance policies, amount contributed to fair value of plan assets]
Other assets, percentage contributed to fair value of plan assets	X.XX instant	IAS 19.142 Common practice	The percentage other types of assets not separately disclosed contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Other assets, amount contributed to fair value of plan assets]
Disclosure of sensitivity analysis for actuarial assumptions [text block]	text block	IAS 19.145 Disclosure	The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]
Disclosure of sensitivity analysis for actuarial assumptions [abstract]
Disclosure of sensitivity analysis for actuarial assumptions [table]	table	IAS 19.145 Disclosure	Schedule disclosing information related to the sensitivity analysis for actuarial assumptions.
Defined benefit plans [axis]	axis	IAS 19.138 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Defined benefit plans [member]	member [default]	IAS 19.138 Disclosure	This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. It also represents the standard value for the 'Defined benefit plans' axis if no other member is used.
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]	member	IAS 19.138 Disclosure	This member stands for defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control. [Refer: Defined benefit plans [member]]
Multi-employer defined benefit plans [member]	member	IAS 19.33 b Disclosure, IAS 19.34 b Disclosure	This member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees. [Refer: Defined benefit plans [member]]
State defined benefit plans [member]	member	IAS 19.45 Disclosure	This member stands for defined benefit plans that are established by legislation to cover all entities (or all entities in a particular category) and are operated by national or local government or by another body that is not subject to control or influence by the reporting entity. [Refer: Defined benefit plans [member]]
Defined benefit plans that share risks between entities under common control [member]	member	IAS 19.149 Disclosure	This member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer: Defined benefit plans [member]; Subsidiaries [member]; Parent [member]]
Geographical areas [axis]	axis	IFRS 15.B89 b Example, IAS 19.138 a Example, Effective 2023-01-01 IFRS 17.96 b Example, IFRS 8.33 Disclosure, IFRS 17.96 b Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Geographical areas [member]	member [default]	IFRS 8.33 Disclosure, Effective 2023-01-01 IFRS 17.96 b Example, IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example	This member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis if no other member is used.
Characteristics of defined benefit plans [axis]	axis	IAS 19.138 b Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Characteristics of defined benefit plans [member]	member [default]	IAS 19.138 b Example	This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also represents the standard value for the 'Characteristics of defined benefits plans' axis if no other member is used.
Pension defined benefit plans [member]	member	IAS 19.138 b Common practice	This member stands for pension defined benefit plans. [Refer: Defined benefit plans [member]]
Flat salary pension defined benefit plans [member]	member	IAS 19.138 b Example	This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
Final salary pension defined benefit plans [member]	member	IAS 19.138 b Example	This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
Post-employment medical defined benefit plans [member]	member	IAS 19.138 b Example	This member stands for post-employment medical defined benefit plans. [Refer: Defined benefit plans [member]]
Regulatory environments [axis]	axis	IAS 19.138 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Regulatory environments [member]	member [default]	IAS 19.138 c Example	This member stands for all regulatory environments. It also represents the standard value for the 'Regulatory environments' axis if no other member is used.
Segments [axis]	axis	IAS 36.130 d (ii) Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IFRS 17.96 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Segments [member]	member [default]	IFRS 15.115 Disclosure, IFRS 8.28 Disclosure, IAS 36.130 d (ii) Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 17.96 c Example	This member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other member is used.
Reportable segments [member]	member	IFRS 8.23 Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IFRS 15.115 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example	This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements. [Refer: Operating segments [member]]
Funding arrangements of defined benefit plans [axis]	axis	IAS 19.138 e Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Funding arrangements of defined benefit plans [member]	member [default]	IAS 19.138 e Example	This member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It also represents the standard value for the 'Funding arrangements of defined benefits plans' axis if no other member is used.
Wholly unfunded defined benefit plans [member]	member	IAS 19.138 e Example	This member stands for wholly unfunded defined benefit plans. [Refer: Defined benefit plans [member]]
Wholly or partly funded defined benefit plans [member]	member	IAS 19.138 e Example	This member stands for wholly funded or partly funded defined benefit plans. [Refer: Defined benefit plans [member]]
Actuarial assumptions [axis]	axis	IAS 19.145 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Actuarial assumptions [member]	member [default]	IAS 19.145 Disclosure	This member stands for all actuarial assumptions. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. It also represents the standard value for the 'Actuarial assumptions' axis if no other member is used.
Actuarial assumption of discount rates [member]	member	IAS 19.145 Common practice	This member stands for the discount rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
Actuarial assumption of expected rates of salary increases [member]	member	IAS 19.145 Common practice	This member stands for the expected rates of salary increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
Actuarial assumption of medical cost trend rates [member]	member	IAS 19.145 Common practice	This member stands for the medical cost trend rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
Actuarial assumption of expected rates of pension increases [member]	member	IAS 19.145 Common practice	This member stands for the expected rates of pension increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
Actuarial assumption of expected rates of inflation [member]	member	IAS 19.145 Common practice	This member stands for the expected rates of inflation used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
Actuarial assumption of mortality rates [member]	member	IAS 19.145 Common practice	This member stands for the mortality rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
Actuarial assumption of retirement age [member]	member	IAS 19.145 Common practice	This member stands for the retirement age used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
Actuarial assumption of life expectancy after retirement [member]	member	IAS 19.145 Common practice	This member stands for the life expectancy after retirement used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
Other material actuarial assumptions [member]	member	IAS 19.145 Common practice	This member stands for material actuarial assumptions that the entity does not separately disclose in the same statement or note. [Refer: Actuarial assumptions [member]]
Disclosure of sensitivity analysis for actuarial assumptions [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Percentage of reasonably possible increase in actuarial assumption	X.XX instant	IAS 19.145 a Disclosure	The reasonably possible percentage of the increase in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]]
Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption	X instant, credit	IAS 19.145 a Disclosure	The increase (decrease) in a defined benefit obligation that would have been caused by an increase in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [member]]
Percentage of reasonably possible decrease in actuarial assumption	X.XX instant	IAS 19.145 a Disclosure	The reasonably possible percentage of the decrease in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]]
Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption	X instant, credit	IAS 19.145 a Disclosure	The increase (decrease) in a defined benefit obligation that would have been caused by a decrease in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [member]]
Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions	text	IAS 19.145 b Disclosure	The description of the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]
Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions	text	IAS 19.145 b Disclosure	The description of the limitations of the methods used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]
Description of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions	text	IAS 19.145 c Disclosure	The description of changes in the methods and assumptions used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions	text	IAS 19.145 c Disclosure	The description of the reason for changes in the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]
Disclosure of additional information about defined benefit plans [text block]	text block	IAS 19.137 Disclosure	The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [member]]
Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block]	text block	IAS 19.137 Example	The disclosure of an analysis of the present value of a defined benefit obligation that distinguishes the nature, characteristics and risks of the obligation. Such a disclosure could distinguish: (a) between amounts owing to active members, deferred members, and pensioners; (b) between vested benefits and accrued but not vested benefits; and (c) between conditional benefits, amounts attributable to future salary increases and other benefits. [Refer: Defined benefit obligation, at present value]
Termination benefits expense	X duration, debit	IAS 19.171 Common practice	The amount of expense in relation to termination benefits. Termination benefits are employee benefits provided in exchange for the termination of an employee's employment as a result of either: (a) an entity's decision to terminate an employee's employment before the normal retirement date; or (b) an employee's decision to accept an offer of benefits in exchange for the termination of employment. [Refer: Employee benefits expense]
[835110] Notes - Income taxes
Disclosure of income tax [text block]	text block	IAS 12 - Disclosure Disclosure	The entire disclosure for income taxes.
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 a Example	The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
Adjustments for current tax of prior periods	X duration, debit	IAS 12.80 b Example	Adjustments of tax expense (income) recognised in the period for current tax of prior periods.
Total current tax expense (income) and adjustments for current tax of prior periods	X duration, debit	IAS 12.80 Common practice	The amount of current tax expense (income) and adjustments for the current tax of prior periods. [Refer: Current tax expense (income); Adjustments for current tax of prior periods]
Deferred tax expense (income) relating to origination and reversal of temporary differences	X duration, debit	IAS 12.80 c Example	The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)]
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes	X duration, debit	IAS 12.80 d Example	The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)]
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 e Example	The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce current tax expense. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]]
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 f Example	The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce deferred tax expense. [Refer: Deferred tax expense (income); Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]]
Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset	X duration, debit	IAS 12.80 g Example	The amount of deferred tax expense arising from the write-down, or reversal of a previous write-down, of a deferred tax asset. [Refer: Deferred tax assets]
Tax expense (income) relating to changes in accounting policies and errors included in profit or loss	X duration, debit	IAS 12.80 h Example	The amount of tax expense or income relating to changes in accounting policies and errors that are included in profit or loss in accordance with IAS 8, because they cannot be accounted for retrospectively.
Adjustments for deferred tax of prior periods	X duration, debit	IAS 12.80 Common practice	Adjustments of tax expense (income) recognised in the period for the deferred tax of prior periods.
Other components of deferred tax expense (income)	X duration, debit	IAS 12.80 Common practice	The amount of components of deferred tax expense or income that the entity does not separately disclose in the same statement or note. [Refer: Deferred tax expense (income)]
Total tax expense (income)	X duration, debit	IAS 1.82 d Disclosure, IAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure, IFRS 8.23 h Disclosure, IFRS 12.B13 g Disclosure, IAS 26.35 b (viii) Disclosure, IAS 12.79 Disclosure	The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]
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 a Disclosure	The amount of current tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Retained earnings; Financial instruments, class [member]]
Deferred tax relating to items credited (charged) directly to equity	X duration	IAS 12.81 a Disclosure	The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]
Aggregate current and deferred tax relating to items credited (charged) directly to equity	X duration, debit	IAS 12.81 a Disclosure	The aggregate current and deferred tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Deferred tax relating to items credited (charged) directly to equity; Retained earnings; Financial instruments, class [member]]
Income tax relating to components of other comprehensive income [abstract]
Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income	X duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on the translation of financial statements of foreign operations. [Refer: Other comprehensive income; Reserve of exchange differences on translation]
Income tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income	X duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income; Reserve of exchange differences on translation]
Income tax relating to available-for-sale financial assets included in other comprehensive income	X duration, debit	Expiry date 2023-01-01 IAS 12.81 ab Disclosure, Expiry date 2023-01-01 IAS 1.90 Disclosure, Expired 2023-01-01 IAS 1.90 Disclosure, Expired 2023-01-01 IAS 12.81 ab Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income]
Income tax relating to cash flow hedges included in other comprehensive income	X duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]
Income tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets included in other comprehensive income	X duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Revaluation surplus; Other comprehensive income]
Income tax relating to remeasurements of defined benefit plans included in other comprehensive income	X duration, debit	IAS 1.90 Disclosure, IAS 12.81 ab Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to remeasurements of defined benefit plans. [Refer: Other comprehensive income; Reserve of remeasurements of defined benefit plans; Defined benefit plans [member]]
Income tax relating to investments in equity instruments included in other comprehensive income	X duration, debit	IAS 1.90 Disclosure, IAS 12.81 ab Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income; Reserve of gains and losses from investments in equity instruments]
Income tax relating to hedges of net investments in foreign operations included in other comprehensive income	X duration, debit	IAS 1.90 Disclosure, IAS 12.81 ab Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments in foreign operations. [Refer: Other comprehensive income]
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	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in the fair value of financial liabilities attributable to a change in the credit risk of those liabilities. [Refer: Credit risk [member]; Other comprehensive income]
Income tax relating to hedges of investments in equity instruments included in other comprehensive income	X duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income; Reserve of gains and losses on hedging instruments that hedge investments in equity instruments]
Income tax relating to change in value of time value of options included in other comprehensive income	X duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of time value of options. [Refer: Reserve of change in value of time value of options; Other comprehensive income]
Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income	X duration, debit	IAS 1.90 Disclosure, IAS 12.81 ab Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of forward elements of forward contracts. [Refer: Reserve of change in value of forward elements of forward contracts; Other comprehensive income]
Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income	X duration, debit	IAS 1.90 Disclosure, IAS 12.81 ab Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of foreign currency basis spreads. [Refer: Reserve of change in value of foreign currency basis spreads; Other comprehensive income]
Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income	X duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
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 2023-01-01 IAS 1.90 Disclosure, Effective 2023-01-01 IFRS 17.90 Disclosure, Effective 2023-01-01 IAS 12.81 ab Disclosure, IFRS 17.90 Disclosure, IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
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 2023-01-01 IAS 1.90 Disclosure, Effective 2023-01-01 IAS 12.81 ab Disclosure, Effective 2023-01-01 IFRS 17.90 Disclosure, IFRS 17.90 Disclosure, IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income	X duration, debit	Effective 2023-01-01 IAS 12.81 ab Disclosure, Effective 2023-01-01 IFRS 17.82 Disclosure, Effective 2023-01-01 IFRS 17.90 Disclosure, Effective 2023-01-01 IAS 1.90 Disclosure, IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Aggregated income tax relating to components of other comprehensive income	X duration	IAS 1.90 Disclosure, IAS 12.81 ab Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method	X duration, debit	IAS 1.90 Disclosure	The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]
Tax expense (income) of discontinued operation [abstract]
Tax expense (income) relating to gain (loss) on discontinuance	X duration, debit	IFRS 5.33 b (iv) Disclosure, IAS 12.81 h (i) Disclosure	The tax expense (income) relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued operations [member]]
Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operations	X duration, debit	IAS 12.81 h (ii) Disclosure, IFRS 5.33 b (ii) Disclosure	The tax expense (income) relating to the profit (loss) arising from ordinary activities of discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
Explanation of changes in applicable tax rates to previous accounting period	text	IAS 12.81 d Disclosure	The explanation of the changes in the entity's applicable income tax rate(s) compared to the previous accounting period.
Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits	text	IAS 12.81 e Disclosure	The description of the expiry date (if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
Deductible temporary differences for which no deferred tax asset is recognised	X instant	IAS 12.81 e Disclosure	The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]]
Unused tax losses for which no deferred tax asset recognised	X instant	IAS 12.81 e Disclosure	The amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]]
Unused tax credits for which no deferred tax asset recognised	X instant	IAS 12.81 e Disclosure	The amount of unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax credits [member]]
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 f Disclosure	The aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised as a result of satisfying both of the following conditions: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and (b) it is probable that the temporary difference will not reverse in the foreseeable future. [Refer: Associates [member]; Subsidiaries [member]; Temporary differences [member]; Investments in subsidiaries reported in separate financial statements]
Disclosure of temporary difference, unused tax losses and unused tax credits [text block]	text block	IAS 12.81 g Disclosure	The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]
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 g Disclosure	Schedule disclosing information related to temporary differences, unused tax losses and unused tax credits.
Temporary difference, unused tax losses and unused tax credits [axis]	axis	IAS 12.81 g Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Temporary difference, unused tax losses and unused tax credits [member]	member [default]	IAS 12.81 g Disclosure	This member stands for temporary differences, unused tax losses and unused tax credits. It also represents the standard value for the 'Temporary difference, unused tax losses and unused tax credits' axis if no other member is used. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
Temporary differences [member]	member	IAS 12.81 g Disclosure	This member stands for differences between the carrying amount of an asset or liability in the statement of financial position and its tax base. Temporary differences may be either: (a) taxable temporary differences; or (b) deductible temporary differences. [Refer: Carrying amount [member]]
Allowance for credit losses [member]	member	IAS 12.81 g Common practice	This member stands for an allowance account used to record impairments to financial assets due to credit losses.
Unrealised foreign exchange gains (losses) [member]	member	IAS 12.81 g Common practice	This member stands for gains (losses) resulting from changes in foreign exchange rates which have not yet been realised.
Other temporary differences [member]	member	IAS 12.81 g Common practice	This member stands for temporary differences that the entity does not separately disclose in the same statement or note. [Refer: Temporary differences [member]]
Unused tax losses [member]	member	IAS 12.81 g Disclosure	This member stands for tax losses that have been incurred and are carried forward for use against future taxable profit.
Unused tax credits [member]	member	IAS 12.81 g Disclosure	This member stands for tax credits that have been received and are carried forward for use against future taxable profit.
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Deferred tax assets and liabilities [abstract]
Deferred tax assets	(X) instant, debit	IAS 1.54 o Disclosure, IAS 12.81 g (i) Disclosure, IAS 1.56 Disclosure	The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
Deferred tax liabilities	X instant, credit	IAS 12.81 g (i) Disclosure, IAS 1.56 Disclosure, IAS 1.54 o Disclosure	The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]
Net deferred tax liability (asset)	X instant, credit	IAS 12.81 g (i) Disclosure	The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]
Net deferred tax assets and liabilities [abstract]
Net deferred tax assets	X instant, debit	IAS 12.81 g (i) Common practice	The amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities]
Net deferred tax liabilities	X instant, credit	IAS 12.81 g (i) Common practice	The amount of deferred tax liabilities net of deferred tax assets, when the absolute amount of deferred tax liabilities is greater than the absolute amount of deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]
Deferred tax expense (income) [abstract]
Deferred tax expense (income)	X duration, debit	IAS 12.81 g (ii) Disclosure	The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]
Deferred tax expense (income) recognised in profit or loss	X duration	IAS 12.81 g (ii) Disclosure	The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]
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	The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]
Changes in deferred tax liability (asset) [abstract]
Deferred tax expense (income) recognised in profit or loss	X duration	IAS 12.81 g (ii) Disclosure	The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]
Deferred tax relating to items credited (charged) directly to equity	X duration	IAS 12.81 a Disclosure	The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]
Income tax relating to components of other comprehensive income	X duration	IAS 1.90 Disclosure, IAS 12.81 ab Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]
Increase (decrease) through business combinations, deferred tax liability (asset)	X duration, credit	IAS 12.81 Common practice	The increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)]
Increase (decrease) through loss of control of subsidiary, deferred tax liability (asset)	X duration, credit	IAS 12.81 Common practice	The decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary. [Refer: Deferred tax liability (asset)]
Increase (decrease) through net exchange differences, deferred tax liability (asset)	X duration, credit	IAS 12.81 Common practice	The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)]
Total increase (decrease) in deferred tax liability (asset)	X duration, credit	IAS 12.81 Common practice	The increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)]
Deferred tax liability (asset) at end of period	X instant, credit	IAS 12.81 g (i) Disclosure	The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]
Income tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liability	X duration	IAS 12.81 i Disclosure	The amount of income tax consequences of dividends to shareholders of the entity that were proposed or declared after the reporting period but before the financial statements were authorised for issue, and are not recognised as a liability in the financial statements.
Increase (decrease) in amount recognised for pre-acquisition deferred tax asset	X duration, debit	IAS 12.81 j Disclosure	The increase (decrease) in a pre-acquisition deferred tax asset of the acquirer as a result of a business combination that changes the probability of realising the asset by the acquirer. [Refer: Deferred tax assets; Business combinations [member]]
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 k Disclosure	The description of the event or change in circumstances that caused the recognition of deferred tax benefits that were acquired in a business combination but not recognised until after the acquisition date. [Refer: Business combinations [member]]
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 12.82 Disclosure	The description of the nature of the evidence supporting the recognition of a deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]; Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates]
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 12.82 Disclosure	The amount of deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]]
Description of nature of potential income tax consequences that would result from payment of dividend	text	IAS 12.82A Disclosure	The description of the nature of the potential income tax consequences that would result from the payment of dividends to the entity's shareholders in jurisdictions such as those where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]
Description of amounts of potential income tax consequences practicably determinable	text	IAS 12.82A Disclosure	The description of the amounts of the practically determinable potential income tax consequences that would result from the payment of dividends to the entity's shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]
Description of whether there are potential income tax consequences not practicably determinable	text	IAS 12.82A Disclosure	The description of whether there are potential income tax consequences not practically determinable that would result from the payment of dividends to the entity's shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Accounting profit	X duration, credit	IAS 12.81 c (ii) Disclosure, IAS 12.81 c (i) Disclosure	The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)]
Tax expense (income) at applicable tax rate	X duration, debit	IAS 12.81 c (i) Disclosure	The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate]
Tax effect of revenues exempt from taxation	(X) duration, credit	IAS 12.81 c (i) Disclosure	The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to revenues that are exempt from taxation. [Refer: Accounting profit]
Tax effect of expense not deductible in determining taxable profit (tax loss)	X duration, debit	IAS 12.81 c (i) Disclosure	The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit]
Tax effect of impairment of goodwill	X duration, debit	IAS 12.81 c (i) Common practice	The amount representing the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to impairment of goodwill. [Refer: Accounting profit; Goodwill]
Tax effect of tax losses	X duration, debit	IAS 12.81 c (i) Disclosure	The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to tax losses. [Refer: Accounting profit]
Tax effect of foreign tax rates	X duration, debit	IAS 12.81 c (i) Disclosure	The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to foreign tax rates. [Refer: Accounting profit]
Tax effect from change in tax rate	X duration, debit	IAS 12.81 c (i) Disclosure	The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit]
Other tax effects for reconciliation between accounting profit and tax expense (income)	X duration, debit	IAS 12.81 c (i) Disclosure	The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate]
Total tax expense (income)	X duration, debit	IAS 1.82 d Disclosure, IAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure, IFRS 8.23 h Disclosure, IFRS 12.B13 g Disclosure, IAS 26.35 b (viii) Disclosure, IAS 12.79 Disclosure	The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]
Reconciliation of average effective tax rate and applicable tax rate [abstract]
Accounting profit	X duration, credit	IAS 12.81 c (ii) Disclosure, IAS 12.81 c (i) Disclosure	The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)]
Applicable tax rate	X.XX duration	IAS 12.81 c (ii) Disclosure	The applicable income tax rate.
Tax rate effect of revenues exempt from taxation	(X.XX) duration	IAS 12.81 c (ii) Disclosure	The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from revenue that is exempt from taxation. [Refer: Average effective tax rate; Applicable tax rate]
Tax rate effect of expense not deductible in determining taxable profit (tax loss)	X.XX duration	IAS 12.81 c (ii) Disclosure	The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit. [Refer: Average effective tax rate; Applicable tax rate]
Tax rate effect of impairment of goodwill	X.XX duration	IAS 12.81 c (ii) Common practice	Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the impairment of goodwill. [Refer: Average effective tax rate; Applicable tax rate; Goodwill]
Tax rate effect of tax losses	X.XX duration	IAS 12.81 c (ii) Disclosure	The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from tax losses. [Refer: Average effective tax rate; Applicable tax rate]
Tax rate effect of foreign tax rates	X.XX duration	IAS 12.81 c (ii) Disclosure	The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates. [Refer: Average effective tax rate; Applicable tax rate]
Tax rate effect from change in tax rate	X.XX duration	IAS 12.81 c (ii) Disclosure	The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate. [Refer: Average effective tax rate; Applicable tax rate]
Tax rate effect of adjustments for current tax of prior periods	X.XX duration	IAS 12.81 c (ii) Common practice	Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from adjustments for the current tax of prior periods. [Refer: Average effective tax rate; Applicable tax rate; Adjustments for current tax of prior periods]
Other tax rate effects for reconciliation between accounting profit and tax expense (income)	X.XX duration	IAS 12.81 c (ii) Disclosure	Tax rate effects, in aggregate, on the reconciliation between the average effective tax rate and the applicable tax rate that the entity does not separately disclose in the reconciliation. [Refer: Average effective tax rate; Applicable tax rate]
Total average effective tax rate	X.XX duration	IAS 12.81 c (ii) Disclosure	The tax expense (income) divided by the accounting profit. [Refer: Accounting profit]
[836200] Notes - Borrowing costs
Disclosure of borrowing costs [text block]	text block	IAS 23 - Disclosure Disclosure	The entire disclosure for borrowing costs.
Borrowing costs [abstract]
Borrowing costs capitalised	X duration	IAS 23.26 a Disclosure	The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.
Borrowing costs recognised as expense	X duration, debit	IAS 1.112 c Common practice	The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are recognised as an expense.
Total borrowing costs incurred	X duration	IAS 1.112 c Common practice	The amount of interest and other costs that an entity incurs in connection with the borrowing of funds.
Interest costs [abstract]
Interest costs capitalised	X duration	IAS 1.112 c Common practice	The amount of interest costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.
Interest expense	X duration, debit	IFRS 8.23 d Disclosure, IFRS 8.28 e Disclosure, IFRS 12.B13 f Disclosure	The amount of expense arising from interest.
Total interest costs incurred	X duration	IAS 1.112 c Common practice	The amount of interest costs that an entity incurs.
Capitalisation rate of borrowing costs eligible for capitalisation	X.XX duration	IAS 23.26 b Disclosure	The weighted average of interest and other costs that an entity incurs in connection with the borrowing of funds applicable to the borrowings of the entity that are outstanding during the period, other than borrowings made specifically for the purpose of obtaining a qualifying asset. [Refer: Weighted average [member]; Borrowings]
[836500] Notes - Insurance contracts
Disclosure of insurance contracts [text block]	text block	Effective 2023-01-01 IFRS 17 - Disclosure Disclosure, Expiry date 2023-01-01 IFRS 4 - Disclosure Disclosure, IFRS 17 - Disclosure Disclosure	The entire disclosure for insurance contracts.
Disclosure of amounts arising from insurance contracts [text block]	text block	Expiry date 2023-01-01 IFRS 4.36 Disclosure	The disclosure of information that identifies and explains the amounts in the entity's financial statements arising from insurance contracts. [Refer: Types of insurance contracts [member]]
Explanation of process used to determine assumptions to measure recognised assets, liabilities, income and expense arising from insurance contracts	text	Expiry date 2023-01-01 IFRS 4.37 c Disclosure	The explanation of the process used to determine assumptions that have the greatest effect on the measurement of recognised assets, liabilities, income and expense arising from insurance contracts.
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]	text block	Effective 2023-01-01 IAS 1.117 Common practice, Expiry date 2023-01-01 IAS 1.117 b Common practice, Expiry date 2023-01-01 IFRS 4.37 a Disclosure, IAS 1.117 Common practice	Expiry date 2023-01-01: The description of the entity's accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]] Effective 2023-01-01: The description of the entity's material accounting policy information for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]]The description of the entity's material accounting policy information for insurance contracts and related assets, liabilities, income and expense.
Amortisation of losses (gains) arising on buying reinsurance	X duration, debit	Expiry date 2023-01-01 IFRS 4.37 b (ii) Disclosure	The amount of amortisation of deferred losses (gains) arising from the purchase of reinsurance. [Refer: Depreciation and amortisation expense; Gains (losses) recognised in profit or loss on buying reinsurance]
Cash flows from (used in) insurance contracts	X duration, debit	Expiry date 2023-01-01 IFRS 4.37 b Disclosure	The cash flows from (used in) insurance contracts. [Refer: Types of insurance contracts [member]]
Explanation of effect of changes in assumptions to measure insurance assets and insurance liabilities	text	Expiry date 2023-01-01 IFRS 4.37 d Disclosure	The explanation of the effect of changes in assumptions to measure insurance assets and insurance liabilities, showing separately the effect of each change that has a material effect on the financial statements.
Income arising from insurance contracts	X duration, credit	Expiry date 2023-01-01 IFRS 4.37 b Disclosure	The amount of income arising from insurance contracts. [Refer: Types of insurance contracts [member]]
Expenses arising from reinsurance held	X duration, debit	Expiry date 2023-01-01 IFRS 4.IG24 d Example, Expiry date 2023-01-01 IFRS 4.37 b Example, Expiry date 2023-01-01 IAS 1.85 Example	The amount of expenses relating to reinsurance contracts held.
Reconciliation of changes in reinsurance assets [abstract]
Reinsurance assets at end of period	X instant, debit	Expiry date 2023-01-01 IFRS 4.37 e Disclosure	The amount of a cedant’s net contractual rights under a reinsurance contract.
Changes in reinsurance assets [abstract]
Acquisitions through business combinations, reinsurance assets	X duration, debit	Expiry date 2023-01-01 IFRS 4.37 e Common practice	The increase in reinsurance assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Reinsurance assets]
Additions other than through business combinations, reinsurance assets	X duration, debit	Expiry date 2023-01-01 IFRS 4.37 e Common practice	The amount of additions to reinsurance assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Reinsurance assets]
Increase (decrease) through other changes, reinsurance assets	X duration, debit	Expiry date 2023-01-01 IFRS 4.37 e Common practice	The increase (decrease) in reinsurance assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Reinsurance assets]
Total increase (decrease) in reinsurance assets	X duration, debit	Expiry date 2023-01-01 IFRS 4.IG37 Example, Expiry date 2023-01-01 IFRS 4.37 e Example	The increase (decrease) in reinsurance assets. [Refer: Reinsurance assets]
Increase (decrease) through adjustments arising from passage of time, reinsurance assets	X duration, debit	Expiry date 2023-01-01 IFRS 4.37 e Common practice	The increase (decrease) in reinsurance assets resulting from adjustments arising from the passage of time. [Refer: Reinsurance assets]
Increase (decrease) through net exchange differences, reinsurance assets	X duration, debit	Expiry date 2023-01-01 IFRS 4.37 e Common practice	The increase (decrease) in reinsurance assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Reinsurance assets]
Reinsurance assets at beginning of period	X instant, debit	Expiry date 2023-01-01 IFRS 4.37 e Disclosure	The amount of a cedant’s net contractual rights under a reinsurance contract.
Expense for policyholder claims and benefits, without reduction for reinsurance held	X duration, debit	Expiry date 2023-01-01 IAS 1.85 Example, Expiry date 2023-01-01 IFRS 4.IG24 c Example, Expiry date 2023-01-01 IFRS 4.37 b Example	The amount of expense for policyholder claims and benefits, without any reduction for reinsurance held.
Liabilities under insurance contracts and reinsurance contracts issued [abstract]
Total liabilities under insurance contracts and reinsurance contracts issued	X instant, credit	Expiry date 2023-01-01 IFRS 4.IG37 a Example, Expiry date 2023-01-01 IFRS 4.IG20 a Example, Expiry date 2023-01-01 IAS 1.55 Example, Expiry date 2023-01-01 IFRS 4.37 b Disclosure, Expiry date 2023-01-01 IFRS 4.37 e Disclosure	The amount of liabilities under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]
Receivables and payables related to insurance contracts	X instant, credit	Expiry date 2023-01-01 IFRS 4.37 b Example, Expiry date 2023-01-01 IFRS 4.IG22 g Example	The amount of receivables and payables related to insurance contracts (amounts currently due to and from agents, brokers and policyholders related to insurance contracts).
Unearned premiums	X instant, credit	Expiry date 2023-01-01 IFRS 4.37 b Example, Expiry date 2023-01-01 IFRS 4.IG22 a Example	The amount of liability for written premiums on insurance contracts that have not yet been earned. [Refer: Types of insurance contracts [member]]
Claims incurred but not reported	X instant, credit	Expiry date 2023-01-01 IFRS 4.IG22 c Example, Expiry date 2023-01-01 IFRS 4.37 b Example	The amount of liability for insured events that have occurred but for which claims have yet not been reported by policyholders.
Provisions arising from liability adequacy tests	X instant, credit	Expiry date 2023-01-01 IFRS 4.IG22 d Example, Expiry date 2023-01-01 IFRS 4.37 b Example	The amount of provisions arising from an assessment of whether the carrying amount of an insurance liability needs to be increased (or the carrying amount of related deferred acquisition costs or related intangible assets decreased), based on a review of future cash flows. [Refer: Carrying amount [member]; Provisions]
Other liabilities under insurance contracts and reinsurance contracts issued	X instant, credit	Expiry date 2023-01-01 IFRS 4.37 b Example, Expiry date 2023-01-01 IFRS 4.IG22 Example	The amount of liabilities under insurance contracts and reinsurance contracts issued that the entity does not separately disclose in the same statement or note. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
Liabilities or components of equity relating to discretionary participation features	X instant, credit	Expiry date 2023-01-01 IFRS 4.37 b Example, Expiry date 2023-01-01 IFRS 4.IG22 f Example	The amount of liabilities or components of equity relating to discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.
Claims reported by policyholders	X instant, credit	Expiry date 2023-01-01 IFRS 4.IG22 b Example, Expiry date 2023-01-01 IFRS 4.37 b Example	The amount of liability for claims reported by policyholders as the result of the occurrence of insured events. [Refer: Types of insurance contracts [member]]
Provisions for future non-participating benefits	X instant, credit	Expiry date 2023-01-01 IFRS 4.37 b Example, Expiry date 2023-01-01 IFRS 4.IG22 e Example	The amount of provisions for future non-participating benefits. [Refer: Provisions]
Non-insurance assets acquired by exercising rights to recoveries	X instant, credit	Expiry date 2023-01-01 IFRS 4.IG22 h Example, Expiry date 2023-01-01 IFRS 4.37 b Example	The amount of non-insurance assets acquired by exercising rights to recoveries.
Gains (losses) recognised in profit or loss on buying reinsurance	X duration, credit	Expiry date 2023-01-01 IFRS 4.37 b (i) Disclosure	The gains (losses) recognised in profit or loss on the entity's purchase of reinsurance.
Reconciliation of changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]
Changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]
Acquisitions through business combinations, liabilities under insurance contracts and reinsurance contracts issued	X duration, credit	Expiry date 2023-01-01 IFRS 4.37 e Common practice	The increase in liabilities under insurance contracts and reinsurance contracts issued resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Liabilities under insurance contracts and reinsurance contracts issued]
Increase (decrease) through transfers, liabilities under insurance contracts and reinsurance contracts issued	X duration, credit	Expiry date 2023-01-01 IFRS 4.37 e Example, Expiry date 2023-01-01 IFRS 4.IG37 e Example	The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from acquisitions from, or transfers to, other insurers. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
Additions other than through business combinations, liabilities under insurance contracts and reinsurance contracts issued	X duration, credit	Expiry date 2023-01-01 IFRS 4.IG37 b Example, Expiry date 2023-01-01 IFRS 4.37 e Example	The increase in liabilities under insurance contracts and reinsurance contracts issued, resulting from additions other than through business combinations. [Refer: Liabilities under insurance contracts and reinsurance contracts issued; Business combinations [member]]
Expense (income) included in profit or loss, liabilities under insurance contracts and reinsurance contracts issued	X duration, credit	Expiry date 2023-01-01 IFRS 4.IG37 d Example, Expiry date 2023-01-01 IFRS 4.37 e Example	The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from expense or income included in profit or loss. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
Increase (decrease) through adjustments arising from passage of time, liabilities under insurance contracts and reinsurance contracts issued	X duration, credit	Expiry date 2023-01-01 IFRS 4.37 e Common practice	The increase (decrease) in liabilities under issued insurance contracts and reinsurance contracts resulting from adjustments arising from the passage of time. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
Cash paid, liabilities under insurance contracts and reinsurance contracts issued	(X) duration, debit	Expiry date 2023-01-01 IFRS 4.IG37 c Example, Expiry date 2023-01-01 IFRS 4.37 e Example	The decrease in liabilities under insurance contracts and reinsurance contracts issued resulting from cash paid. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
Increase (decrease) through net exchange differences, liabilities under insurance contracts and reinsurance contracts issued	X duration, credit	Expiry date 2023-01-01 IFRS 4.IG37 f Example, Expiry date 2023-01-01 IFRS 4.37 e Example	The change in insurance liabilities resulting from the net exchange differences that arise on the translation of the financial statements into a different presentation currency, and on the translation of a foreign operation into the presentation currency. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
Increase (decrease) through other changes, liabilities under insurance contracts and reinsurance contracts issued	X duration, credit	Expiry date 2023-01-01 IFRS 4.37 e Example, Expiry date 2023-01-01 IFRS 4.IG37 Example	The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
Total increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued	X duration, credit	Expiry date 2023-01-01 IFRS 4.37 e Example, Expiry date 2023-01-01 IFRS 4.IG37 Example	The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
Liabilities under insurance contracts and reinsurance contracts issued at beginning of period	X instant, credit	Expiry date 2023-01-01 IFRS 4.IG37 a Example, Expiry date 2023-01-01 IFRS 4.IG20 a Example, Expiry date 2023-01-01 IAS 1.55 Example, Expiry date 2023-01-01 IFRS 4.37 b Disclosure, Expiry date 2023-01-01 IFRS 4.37 e Disclosure	The amount of liabilities under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]
Liabilities under insurance contracts and reinsurance contracts issued at end of period	X instant, credit	Expiry date 2023-01-01 IFRS 4.IG37 a Example, Expiry date 2023-01-01 IFRS 4.IG20 a Example, Expiry date 2023-01-01 IAS 1.55 Example, Expiry date 2023-01-01 IFRS 4.37 b Disclosure, Expiry date 2023-01-01 IFRS 4.37 e Disclosure	The amount of liabilities under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]
Remaining unamortised gains (losses) arising on buying reinsurance at end of period	X instant, credit	Expiry date 2023-01-01 IFRS 4.37 b (ii) Disclosure	The amount of unamortised deferred gains (losses) arising from the purchase of reinsurance.
Assets arising from insurance contracts	X instant, debit	Expiry date 2023-01-01 IFRS 4.37 b Disclosure	The amount of recognised assets arising from insurance contracts. [Refer: Types of insurance contracts [member]]
Assets under insurance contracts and reinsurance contracts issued	X instant, debit	Expiry date 2023-01-01 IFRS 4.37 b Example, Expiry date 2023-01-01 IAS 1.55 Example, Expiry date 2023-01-01 IFRS 4.IG20 b Example	The amount of assets under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]
Deferred acquisition costs arising from insurance contracts	X instant, debit	Expiry date 2023-01-01 IFRS 4.37 e Disclosure, Expiry date 2023-01-01 IFRS 4.IG23 a Example, Expiry date 2023-01-01 IFRS 4.37 b Example, Expiry date 2023-01-01 IFRS 4.IG39 a Example	The amount of costs that an insurer incurs to sell, underwrite and initiate a new insurance contract whose recognition as an expense has been deferred. [Refer: Types of insurance contracts [member]]
Intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers	X instant, debit	Expiry date 2023-01-01 IFRS 4.37 b Example, Expiry date 2023-01-01 IFRS 4.IG23 b Example	The amount of intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers. [Refer: Business combinations [member]; Intangible assets other than goodwill; Types of insurance contracts [member]]
Assets under reinsurance ceded	X instant, debit	Expiry date 2023-01-01 IFRS 4.37 b Example, Expiry date 2023-01-01 IAS 1.55 Example, Expiry date 2023-01-01 IFRS 4.IG20 c Example	The amount of assets under reinsurance contracts in which the entity is the policyholder.
Expense arising from insurance contracts	X duration, debit	Expiry date 2023-01-01 IFRS 4.37 b Disclosure	The amount of expense arising from insurance contracts. [Refer: Types of insurance contracts [member]]
Income from contracts with reinsurers	X duration, credit	Expiry date 2023-01-01 IFRS 4.IG24 b Example, Expiry date 2023-01-01 IAS 1.85 Example, Expiry date 2023-01-01 IFRS 4.37 b Example	The amount of income from contracts with reinsurers.
Reconciliation of changes in deferred acquisition costs arising from insurance contracts [abstract]
Deferred acquisition costs arising from insurance contracts at end of period	X instant, debit	Expiry date 2023-01-01 IFRS 4.37 e Disclosure, Expiry date 2023-01-01 IFRS 4.IG23 a Example, Expiry date 2023-01-01 IFRS 4.37 b Example, Expiry date 2023-01-01 IFRS 4.IG39 a Example	The amount of costs that an insurer incurs to sell, underwrite and initiate a new insurance contract whose recognition as an expense has been deferred. [Refer: Types of insurance contracts [member]]
Changes in deferred acquisition costs arising from insurance contracts [abstract]
Increase (decrease) through shadow accounting, deferred acquisition costs arising from insurance contracts	X duration, debit	Expiry date 2023-01-01 IFRS 4.37 e Common practice	The increase (decrease) in deferred acquisition costs arising from insurance contracts that result from shadow accounting. Shadow accounting is a practice with the following two features: (a) a recognised but unrealised gain or loss on an asset affects the measurement of the insurance liability in the same way that a realised gain or loss does; and (b) if unrealised gains or losses on an asset are recognised directly in equity, the resulting change in the carrying amount of the insurance liability is also recognised in equity. [Refer: Deferred acquisition costs arising from insurance contracts]
Total increase (decrease) in deferred acquisition costs arising from insurance contracts	X duration, debit	Expiry date 2023-01-01 IFRS 4.37 e Example, Expiry date 2023-01-01 IFRS 4.IG39 Example	The increase (decrease) in deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]
Increase (decrease) through other changes, deferred acquisition costs arising from insurance contracts	X duration, debit	Expiry date 2023-01-01 IFRS 4.37 e Example, Expiry date 2023-01-01 IFRS 4.IG39 e Example	The increase (decrease) in deferred acquisition costs arising from insurance contracts resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Deferred acquisition costs arising from insurance contracts]
Impairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts	(X) duration, credit	Expiry date 2023-01-01 IFRS 4.IG39 d Example, Expiry date 2023-01-01 IFRS 4.37 e Example	The decrease in deferred acquisition costs arising from insurance contracts resulting from an impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Deferred acquisition costs arising from insurance contracts; Types of insurance contracts [member]]
Amortisation, deferred acquisition costs arising from insurance contracts	(X) duration, credit	Expiry date 2023-01-01 IFRS 4.IG39 c Example, Expiry date 2023-01-01 IFRS 4.37 e Example	The amount of amortisation of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts; Depreciation and amortisation expense; Types of insurance contracts [member]]
Acquisitions through business combinations, deferred acquisition costs arising from insurance contracts	X duration, debit	Expiry date 2023-01-01 IFRS 4.37 e Common practice	The increase in deferred acquisition costs arising from insurance contracts resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Deferred acquisition costs arising from insurance contracts]
Amounts incurred, deferred acquisition costs arising from insurance contracts	X duration, debit	Expiry date 2023-01-01 IFRS 4.IG39 b Example, Expiry date 2023-01-01 IFRS 4.37 e Example	The increase in deferred acquisition costs arising from insurance contracts resulting from amounts of those costs incurred. [Refer: Deferred acquisition costs arising from insurance contracts]
Increase (decrease) through net exchange differences, deferred acquisition costs arising from insurance contracts	X duration, debit	Expiry date 2023-01-01 IFRS 4.37 e Common practice	The increase (decrease) in deferred acquisition costs arising from insurance contracts resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred acquisition costs arising from insurance contracts]
Deferred acquisition costs arising from insurance contracts at beginning of period	X instant, debit	Expiry date 2023-01-01 IFRS 4.37 e Disclosure, Expiry date 2023-01-01 IFRS 4.IG23 a Example, Expiry date 2023-01-01 IFRS 4.37 b Example, Expiry date 2023-01-01 IFRS 4.IG39 a Example	The amount of costs that an insurer incurs to sell, underwrite and initiate a new insurance contract whose recognition as an expense has been deferred. [Refer: Types of insurance contracts [member]]
Revenue from insurance contracts issued, without reduction for reinsurance held	X duration, credit	Expiry date 2023-01-01 IFRS 4.37 b Example, Expiry date 2023-01-01 IFRS 4.IG24 a Example, Expiry date 2023-01-01 IAS 1.85 Example	The amount of revenue from insurance contracts issued, without any reduction for reinsurance held. [Refer: Revenue]
Remaining unamortised gains (losses) arising on buying reinsurance at beginning of period	X instant, credit	Expiry date 2023-01-01 IFRS 4.37 b (ii) Disclosure	The amount of unamortised deferred gains (losses) arising from the purchase of reinsurance.
Disclosure of nature and extent of risks arising from insurance contracts [text block]	text block	Expiry date 2023-01-01 IFRS 4.38 Disclosure	The disclosure of information to evaluate the nature and extent of risks arising from insurance contracts. [Refer: Types of insurance contracts [member]]
Disclosure of liquidity risk of insurance contracts [text block]	text block	Expiry date 2023-01-01 IFRS 4.39 d Disclosure	The disclosure of information about the liquidity risk of insurance contracts. [Refer: Liquidity risk [member]; Types of insurance contracts [member]]
Disclosure of insurance risk [text block]	text block	Expiry date 2023-01-01 IFRS 4.39 c Disclosure	The disclosure of risk, other than financial risk, transferred from the holder of an insurance contract to the issuer.
Disclosure of sensitivity to insurance risk [text block]	text block	Expiry date 2023-01-01 IFRS 4.39 c (i) Disclosure	The disclosure of the entity's sensitivity to insurance risk.
Sensitivity analysis to insurance risk	text	Expiry date 2023-01-01 IFRS 4.39A a Disclosure	The description of a sensitivity analysis that shows how profit (loss) and equity would have been affected if changes in the relevant insurance risk variable that were reasonably possible at the end of the reporting period had occurred, the methods and assumptions used in preparing the sensitivity analysis and any changes from the previous period in the methods and assumptions used.
Qualitative information about sensitivity and information about those terms and conditions of insurance contracts that have material effect	text	Expiry date 2023-01-01 IFRS 4.39A b Disclosure	Qualitative information about sensitivity to insurance risk, and information about those terms and conditions of insurance contracts that have a material effect on the amount, timing and uncertainty of the insurer's future cash flows. [Refer: Types of insurance contracts [member]]
Description of concentrations of insurance risk	text	Expiry date 2023-01-01 IFRS 4.39 c (ii) Disclosure	The description of concentrations of insurance risk, including a description of how management determined concentrations and a description of the shared characteristic that identifies each concentration (for example, type of insured event, geographical area or currency).
Disclosure of actual claims compared with previous estimates [text block]	text block	Effective 2023-01-01 IFRS 17.130 Disclosure, Expiry date 2023-01-01 IFRS 4.39 c (iii) Disclosure, IFRS 17.130 Disclosure	The disclosure of actual claims compared with previous estimates of the undiscounted amount of the claims (ie claims development). The disclosure about claims development shall start with the period when the earliest material claim(s) arose and for which there is still uncertainty about the amount and timing of the claims payments at the end of the reporting period, but is not required to start more than 10 years before the end of the reporting period. The entity is not required to disclose information about the development of claims for which uncertainty about the amount and timing of the claims payments is resolved typically within one year.
Description of objectives, policies and processes for managing risks arising from insurance contracts and methods used to manage those risks	text	Expiry date 2023-01-01 IFRS 4.39 a Disclosure	The description of the entity's objectives, policies and processes for managing the risks that arise from insurance contracts and the methods used to manage those risks. [Refer: Types of insurance contracts [member]]
Information about exposures to market risk arising from embedded derivatives contained in host insurance contract	text	Expiry date 2023-01-01 IFRS 4.39 e Disclosure	Information about exposures to market risk arising from embedded derivatives contained in a host insurance contract if the insurer is not required to, and does not, measure the embedded derivatives at fair value. [Refer: Derivatives [member]; Market risk [member]; At fair value [member]]
Disclosure of market risk of insurance contracts [text block]	text block	Expiry date 2023-01-01 IFRS 4.39 d Disclosure	The disclosure of information about the market risk of insurance contracts. [Refer: Market risk [member]; Types of insurance contracts [member]]
Disclosure of credit risk of insurance contracts [text block]	text block	Expiry date 2023-01-01 IFRS 4.39 d Disclosure	The disclosure of information about the credit risk of insurance contracts. [Refer: Credit risk [member]; Types of insurance contracts [member]]
Disclosure of types of insurance contracts [text block]	text block	Expiry date 2023-01-01 IFRS 4 - Disclosure Common practice	The disclosure of types of insurance contracts. [Refer: Types of insurance contracts [member]]
Disclosure of types of insurance contracts [abstract]
Disclosure of types of insurance contracts [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Expense arising from insurance contracts	X duration, debit	Expiry date 2023-01-01 IFRS 4.37 b Disclosure	The amount of expense arising from insurance contracts. [Refer: Types of insurance contracts [member]]
Income arising from insurance contracts	X duration, credit	Expiry date 2023-01-01 IFRS 4.37 b Disclosure	The amount of income arising from insurance contracts. [Refer: Types of insurance contracts [member]]
Disclosure of types of insurance contracts [table]	table	Expiry date 2023-01-01 IFRS 4 - Disclosure Common practice	Schedule disclosing information related to types of insurance contracts.
Types of insurance contracts [axis]	axis	Expiry date 2023-01-01 IFRS 4 - Disclosure Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Types of insurance contracts [member]	member [default]	Expiry date 2023-01-01 IFRS 4 - Disclosure Common practice	This member stands for contracts under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. It also represents the standard value for the 'Types of insurance contracts' axis if no other member is used.
Non-life insurance contracts [member]	member	Expiry date 2023-01-01 IFRS 4 - Disclosure Common practice	This member stands for non-life insurance contracts. [Refer: Types of insurance contracts [member]]
Life insurance contracts [member]	member	Expiry date 2023-01-01 IFRS 4 - Disclosure Common practice	This member stands for life insurance contracts. [Refer: Types of insurance contracts [member]]
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [text block]	text block	Expiry date 2023-01-01 IFRS 4 - Disclosure Common practice	The disclosure of the net and gross amounts and the reinsurer's share for amounts arising from insurance contracts. [Refer: Types of insurance contracts [member]]
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 2023-01-01 IFRS 4 - Disclosure Common practice	Schedule disclosing information related to the net and gross amounts and to the reinsurer's share for amounts arising from insurance contracts.
Amounts arising from insurance contracts [axis]	axis	Expiry date 2023-01-01 IFRS 4 - Disclosure Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Net amount arising from insurance contracts [member]	member [default]	Expiry date 2023-01-01 IFRS 4 - Disclosure Common practice	This member stands for the net amount arising from insurance contracts. It also represents the standard value for the 'Amounts arising from insurance contracts' axis if no other member is used. [Refer: Types of insurance contracts [member]]
Gross amount arising from insurance contracts [member]	member	Expiry date 2023-01-01 IFRS 4 - Disclosure Common practice	This member stands for the gross amount arising from insurance contracts. [Refer: Types of insurance contracts [member]]
Reinsurer's share of amount arising from insurance contracts [member]	member	Expiry date 2023-01-01 IFRS 4 - Disclosure Common practice	This member stands for the reinsurer's share of the amount arising from insurance contracts. [Refer: Types of insurance contracts [member]]
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Expense arising from insurance contracts	X duration, debit	Expiry date 2023-01-01 IFRS 4.37 b Disclosure	The amount of expense arising from insurance contracts. [Refer: Types of insurance contracts [member]]
Income arising from insurance contracts	X duration, credit	Expiry date 2023-01-01 IFRS 4.37 b Disclosure	The amount of income arising from insurance contracts. [Refer: Types of insurance contracts [member]]
Presentation of overlay approach [abstract]
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 b Disclosure	The amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, net of tax. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, application of overlay approach	X duration, credit	Effective on first application of IFRS 9 IFRS 4.35D b Disclosure	The amount of other comprehensive income, net of tax, related to the application of the overlay approach. [Refer: Other comprehensive income]
Reclassification adjustments on application of overlay approach, net of tax	(X) duration, debit	Effective on first application of IFRS 9 IFRS 4.35D b Disclosure	The amount of reclassification adjustments related to the application of the overlay approach, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
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 b Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to the application of the overlay approach. [Refer: Other comprehensive income]
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 a Disclosure	The amount reclassified from profit or loss to other comprehensive income when applying the overlay approach, presented as a separate line item in profit or loss.
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 b Disclosure	The amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, before tax. [Refer: Other comprehensive income]
Other comprehensive income, before tax, application of overlay approach	X duration, credit	Effective on first application of IFRS 9 IFRS 4.35D b Disclosure	The amount of other comprehensive income, before tax, related to the application of the overlay approach. [Refer: Other comprehensive income]
Reclassification adjustments on application of overlay approach, before tax	(X) duration, debit	Effective on first application of IFRS 9 IFRS 4.35D b Disclosure	The amount of reclassification adjustments related to the application of the overlay approach, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Reserve of overlay approach	X instant, credit	Effective on first application of IFRS 9 IFRS 4.35D b Common practice	A component of equity representing the accumulated overlay approach adjustments.
Disclosures about overlay approach [abstract]
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	The amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Disclosure of financial assets to which overlay approach is applied [text block]	text block	Effective on first application of IFRS 9 IFRS 4.39L b Disclosure	The disclosure of financial assets to which the overlay approach is applied.
Disclosure of financial assets to which overlay approach is applied [abstract]
Disclosure of financial assets to which overlay approach is applied [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Financial assets to which overlay approach is applied	X instant, debit	Effective on first application of IFRS 9 IFRS 4.39L b Disclosure	The amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]
Disclosure of financial assets to which overlay approach is applied [table]	table	Effective on first application of IFRS 9 IFRS 4.39L b Disclosure	Schedule disclosing information related to the financial assets to which the overlay approach is applied.
Classes of financial assets [axis]	axis	Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 7.42I Disclosure, Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial assets, class [member]	member [default]	Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 7.6 Disclosure, Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial assets' axis if no other member is used. [Refer: Financial assets]
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	The amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach.
Disclosure of financial assets to which overlay approach is applied for associates [text block]	text block	Effective on first application of IFRS 9 IFRS 4.39M Disclosure	The disclosure of financial assets to which the overlay approach is applied for associates.
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 4.39M Disclosure	Schedule disclosing information related to the financial assets to which the overlay approach is applied for associates.
Classes of financial assets [axis]	axis	Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 7.42I Disclosure, Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial assets, class [member]	member [default]	Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 7.6 Disclosure, Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial assets' axis if no other member is used. [Refer: Financial assets]
Associates [axis]	axis	Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for associates [member]	member [default]	IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.16 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure	This member stands for the standard value for the 'Associates' axis if no other member is used.
Associates [member]	member	IAS 24.19 d Disclosure, IAS 27.17 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J a Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure, IAS 27.16 b Disclosure	This member stands for the entities over which the investor has significant influence.
Aggregated individually immaterial associates [member]	member	Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IFRS 12.21 c (ii) Disclosure, Expiry date 2023-01-01 IFRS 4.39J b Disclosure	This member stands for the aggregation of associates that are individually immaterial. [Refer: Associates [member]]
Disclosure of financial assets to which overlay approach is applied for associates [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Share of financial assets to which overlay approach is applied	X instant, debit	Effective on first application of IFRS 9 IFRS 4.39M b Disclosure	The entity's share of the amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]
Financial assets to which overlay approach is applied	X instant, debit	Effective on first application of IFRS 9 IFRS 4.39L b Disclosure	The amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]
Description of basis for designating financial assets for overlay approach	text	Effective on first application of IFRS 9 IFRS 4.39L c Disclosure	The description of the basis for designating financial assets for the overlay approach.
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 c Disclosure	The explanation of any designated financial assets that are held outside the legal entity that issues contracts within the scope of IFRS 4.
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 4.39M Disclosure	The disclosure of the effect of the overlay approach reclassification on profit or loss for joint ventures.
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 4.39M Disclosure	Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for joint ventures.
Joint ventures [axis]	axis	IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for joint ventures [member]	member [default]	Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IFRS 12.B4 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure	This member stands for the standard value for the 'Joint ventures' axis if no other member is used.
Joint ventures [member]	member	Expiry date 2023-01-01 IFRS 4.39J a Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure, IFRS 12.B4 b Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure	This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement.
Aggregated individually immaterial joint ventures [member]	member	Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IFRS 12.21 c (i) Disclosure, Expiry date 2023-01-01 IFRS 4.39J b Disclosure	This member stands for the aggregation of joint ventures that are individually immaterial. [Refer: Joint ventures [member]]
Effect of overlay approach reclassification [axis]	axis	Effective on first application of IFRS 9 IFRS 4.39L e Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
In accordance with IFRS 9 [member]	member [default]	Effective on first application of IFRS 9 IFRS 4.39L e Disclosure	This member stands for the information reported in accordance with IFRS 9.
Effect of overlay approach reclassification [member]	member	Effective on first application of IFRS 9 IFRS 4.39L e Disclosure	This member stands for the effect of the overlay approach reclassification.
Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Profit (loss)	X duration, credit	IFRS 1.32 a (ii) Disclosure, IFRS 8.23 Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example, IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, Effective 2023-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 17.113 b Example	The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Share of profit (loss) of associates and joint ventures accounted for using equity method	X duration, credit	IAS 1.82 c Disclosure, IFRS 8.23 g Disclosure, IFRS 8.28 e Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure	The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax	X duration, credit	Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IAS 1.91 b Disclosure	The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax	X duration, credit	IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure	The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]
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	The amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach.
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 e Disclosure	The disclosure of the effect of the overlay approach reclassification on profit or loss.
Disclosure of effect of overlay approach reclassification on profit or loss [abstract]
Disclosure of effect of overlay approach reclassification on profit or loss [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Profit (loss)	X duration, credit	IFRS 1.32 a (ii) Disclosure, IFRS 8.23 Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example, IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, Effective 2023-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 17.113 b Example	The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Disclosure of effect of overlay approach reclassification on profit or loss [table]	table	Effective on first application of IFRS 9 IFRS 4.39L e Disclosure	Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss.
Effect of overlay approach reclassification [axis]	axis	Effective on first application of IFRS 9 IFRS 4.39L e Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
In accordance with IFRS 9 [member]	member [default]	Effective on first application of IFRS 9 IFRS 4.39L e Disclosure	This member stands for the information reported in accordance with IFRS 9.
Effect of overlay approach reclassification [member]	member	Effective on first application of IFRS 9 IFRS 4.39L e Disclosure	This member stands for the effect of the overlay approach reclassification.
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 d Disclosure	The explanation of the amount reclassified between profit or loss and other comprehensive income when applying the overlay approach, in a way that enables users of financial statements to understand how that amount is derived.
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	The amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied.
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	The amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.
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 4.39M Disclosure	The disclosure of the effect of the overlay approach reclassification on profit or loss for associates.
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 4.39M Disclosure	Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for associates.
Effect of overlay approach reclassification [axis]	axis	Effective on first application of IFRS 9 IFRS 4.39L e Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
In accordance with IFRS 9 [member]	member [default]	Effective on first application of IFRS 9 IFRS 4.39L e Disclosure	This member stands for the information reported in accordance with IFRS 9.
Effect of overlay approach reclassification [member]	member	Effective on first application of IFRS 9 IFRS 4.39L e Disclosure	This member stands for the effect of the overlay approach reclassification.
Associates [axis]	axis	Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for associates [member]	member [default]	IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.16 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure	This member stands for the standard value for the 'Associates' axis if no other member is used.
Associates [member]	member	IAS 24.19 d Disclosure, IAS 27.17 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J a Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure, IAS 27.16 b Disclosure	This member stands for the entities over which the investor has significant influence.
Aggregated individually immaterial associates [member]	member	Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IFRS 12.21 c (ii) Disclosure, Expiry date 2023-01-01 IFRS 4.39J b Disclosure	This member stands for the aggregation of associates that are individually immaterial. [Refer: Associates [member]]
Disclosure of effect of overlay approach reclassification on profit or loss for associates [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax	X duration, credit	IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure	The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax	X duration, credit	Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IAS 1.91 b Disclosure	The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]
Share of profit (loss) of associates and joint ventures accounted for using equity method	X duration, credit	IAS 1.82 c Disclosure, IFRS 8.23 g Disclosure, IFRS 8.28 e Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure	The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]
Profit (loss)	X duration, credit	IFRS 1.32 a (ii) Disclosure, IFRS 8.23 Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example, IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, Effective 2023-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 17.113 b Example	The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Statement that insurer is applying overlay approach	text	Effective on first application of IFRS 9 IFRS 4.39L a Disclosure	The statement that an insurer is applying the overlay approach.
Disclosure of information about overlay approach for joint ventures [text block]	text block	Effective on first application of IFRS 9 IFRS 4.39M Disclosure	The disclosure of information about the overlay approach for joint ventures.
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 4.39M Disclosure	Schedule disclosing information related to the overlay approach for joint ventures.
Joint ventures [axis]	axis	IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for joint ventures [member]	member [default]	Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IFRS 12.B4 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure	This member stands for the standard value for the 'Joint ventures' axis if no other member is used.
Joint ventures [member]	member	Expiry date 2023-01-01 IFRS 4.39J a Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure, IFRS 12.B4 b Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure	This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement.
Aggregated individually immaterial joint ventures [member]	member	Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IFRS 12.21 c (i) Disclosure, Expiry date 2023-01-01 IFRS 4.39J b Disclosure	This member stands for the aggregation of joint ventures that are individually immaterial. [Refer: Joint ventures [member]]
Disclosure of information about overlay approach for joint ventures [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
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 b Disclosure	The entity's share of the amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Description of basis for designating financial assets for overlay approach	text	Effective on first application of IFRS 9 IFRS 4.39L c Disclosure	The description of the basis for designating financial assets for the overlay approach.
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 c Disclosure	The explanation of any designated financial assets that are held outside the legal entity that issues contracts within the scope of IFRS 4.
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 b Disclosure	The entity's share of the amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied.
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 b Disclosure	The entity's share of the amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach.
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 b Disclosure	The entity's share of the amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
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 b Disclosure	The entity's share of the amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach.
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	The amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
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	The amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach.
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 b Disclosure	The entity's share of the amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.
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	The amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach.
Statement that insurer is applying overlay approach	text	Effective on first application of IFRS 9 IFRS 4.39L a Disclosure	The statement that an insurer is applying the overlay approach.
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 d Disclosure	The explanation of the amount reclassified between profit or loss and other comprehensive income when applying the overlay approach, in a way that enables users of financial statements to understand how that amount is derived.
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	The amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied.
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	The amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.
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	The amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Disclosure of information about overlay approach for associates [text block]	text block	Effective on first application of IFRS 9 IFRS 4.39M Disclosure	The disclosure of information about the overlay approach for associates.
Disclosure of information about overlay approach for associates [abstract]
Disclosure of information about overlay approach for associates [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Statement that insurer is applying overlay approach	text	Effective on first application of IFRS 9 IFRS 4.39L a Disclosure	The statement that an insurer is applying the overlay approach.
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 b Disclosure	The entity's share of the amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach.
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 d Disclosure	The explanation of the amount reclassified between profit or loss and other comprehensive income when applying the overlay approach, in a way that enables users of financial statements to understand how that amount is derived.
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	The amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied.
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	The amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.
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	The amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach.
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 b Disclosure	The entity's share of the amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied.
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 b Disclosure	The entity's share of the amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Description of basis for designating financial assets for overlay approach	text	Effective on first application of IFRS 9 IFRS 4.39L c Disclosure	The description of the basis for designating financial assets for the overlay approach.
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 c Disclosure	The explanation of any designated financial assets that are held outside the legal entity that issues contracts within the scope of IFRS 4.
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	The amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
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 b Disclosure	The entity's share of the amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
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	The amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
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 b Disclosure	The entity's share of the amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach.
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 b Disclosure	The entity's share of the amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.
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	The amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach.
Disclosure of information about overlay approach for associates [table]	table	Effective on first application of IFRS 9 IFRS 4.39M Disclosure	Schedule disclosing information related to the overlay approach for associates.
Associates [axis]	axis	Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for associates [member]	member [default]	IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.16 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure	This member stands for the standard value for the 'Associates' axis if no other member is used.
Associates [member]	member	IAS 24.19 d Disclosure, IAS 27.17 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J a Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure, IAS 27.16 b Disclosure	This member stands for the entities over which the investor has significant influence.
Aggregated individually immaterial associates [member]	member	Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IFRS 12.21 c (ii) Disclosure, Expiry date 2023-01-01 IFRS 4.39J b Disclosure	This member stands for the aggregation of associates that are individually immaterial. [Refer: Associates [member]]
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	The amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
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 4.39M Disclosure	The disclosure of financial assets to which the overlay approach is applied for joint ventures.
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 4.39M Disclosure	Schedule disclosing information related to the financial assets to which the overlay approach is applied for joint ventures.
Classes of financial assets [axis]	axis	Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 7.42I Disclosure, Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial assets, class [member]	member [default]	Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 7.6 Disclosure, Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial assets' axis if no other member is used. [Refer: Financial assets]
Joint ventures [axis]	axis	IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for joint ventures [member]	member [default]	Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IFRS 12.B4 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure	This member stands for the standard value for the 'Joint ventures' axis if no other member is used.
Joint ventures [member]	member	Expiry date 2023-01-01 IFRS 4.39J a Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure, IFRS 12.B4 b Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure	This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement.
Aggregated individually immaterial joint ventures [member]	member	Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IFRS 12.21 c (i) Disclosure, Expiry date 2023-01-01 IFRS 4.39J b Disclosure	This member stands for the aggregation of joint ventures that are individually immaterial. [Refer: Joint ventures [member]]
Disclosure of financial assets to which overlay approach is applied for joint ventures [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Financial assets to which overlay approach is applied	X instant, debit	Effective on first application of IFRS 9 IFRS 4.39L b Disclosure	The amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]
Share of financial assets to which overlay approach is applied	X instant, debit	Effective on first application of IFRS 9 IFRS 4.39M b Disclosure	The entity's share of the amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]
Disclosures about temporary exemption from IFRS 9 [abstract]
Statement that insurer is applying temporary exemption from IFRS 9	text	Expiry date 2023-01-01 IFRS 4.39C Disclosure	The statement that an insurer is applying the temporary exemption from IFRS 9.
Statement that insurer no longer qualifies to apply temporary exemption from IFRS 9	text	Expiry date 2023-01-01 IFRS 4.39D a Disclosure	The statement that an insurer no longer qualifies to apply the temporary exemption from IFRS 9.
Financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value	X instant, debit	Expiry date 2023-01-01 IFRS 4.39E b Disclosure	The fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4	X duration, debit	Expiry date 2023-01-01 IFRS 4.39E a Disclosure	The increase (decrease) in the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
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 2023-01-01 IFRS 4.39D c Disclosure	Qualitative description of the effect on the financial statements of change in activities that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.
Information about credit risk exposure inherent in financial assets described in paragraph 39E(a) of IFRS 4	text	Expiry date 2023-01-01 IFRS 4.39G Disclosure	Information about the credit risk exposure, including significant credit risk concentrations, inherent in the financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value	X instant, debit	Expiry date 2023-01-01 IFRS 4.39G b Disclosure	The fair value of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
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 2023-01-01 IFRS 4.39G b Disclosure	The carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [text block]	text block	Expiry date 2023-01-01 IFRS 4.39J Disclosure	The disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
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 2023-01-01 IFRS 4.39J Disclosure	Schedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures.
Joint ventures [axis]	axis	IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for joint ventures [member]	member [default]	Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IFRS 12.B4 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure	This member stands for the standard value for the 'Joint ventures' axis if no other member is used.
Joint ventures [member]	member	Expiry date 2023-01-01 IFRS 4.39J a Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure, IFRS 12.B4 b Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure	This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement.
Aggregated individually immaterial joint ventures [member]	member	Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IFRS 12.21 c (i) Disclosure, Expiry date 2023-01-01 IFRS 4.39J b Disclosure	This member stands for the aggregation of joint ventures that are individually immaterial. [Refer: Joint ventures [member]]
External credit grades [axis]	axis	Expiry date 2023-01-01 IFRS 7.IG24 a Example, IFRS 7.IG20C Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure, IFRS 7.35M Example, Expiry date 2023-01-01 IFRS 7.36 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for external credit grades [member]	member [default]	IFRS 7.35M Example, IFRS 7.IG20C Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure, Expiry date 2023-01-01 IFRS 7.IG24 a Example, Expiry date 2023-01-01 IFRS 7.36 c Example	This member stands for the standard value for the 'External credit grades' axis if no other member is used.
External credit grades [member]	member	Expiry date 2023-01-01 IFRS 4.39G a Disclosure, IFRS 7.35M Example, Expiry date 2023-01-01 IFRS 7.IG24 a Example, Expiry date 2023-01-01 IFRS 7.36 c Example, IFRS 7.IG20C Example	This member stands for credit grades that have been provided by external rating agencies.
Internal credit grades [axis]	axis	Expiry date 2023-01-01 IFRS 7.36 c Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure, Expiry date 2023-01-01 IFRS 7.IG25 b Example, IFRS 7.35M Example, IFRS 7.IG20C Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for internal credit grades [member]	member [default]	Expiry date 2023-01-01 IFRS 7.36 c Example, IFRS 7.IG20C Example, IFRS 7.35M Example, Expiry date 2023-01-01 IFRS 7.IG25 b Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure	This member stands for the standard value for the 'Internal credit grades' axis if no other member is used.
Internal credit grades [member]	member	Expiry date 2023-01-01 IFRS 4.39G a Disclosure, Expiry date 2023-01-01 IFRS 7.IG25 b Example, IFRS 7.IG20C Example, Expiry date 2023-01-01 IFRS 7.36 c Example, IFRS 7.35M Example	This member stands for credit grades that have been developed by the entity itself.
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Share of financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39	X instant, debit	Expiry date 2023-01-01 IFRS 4.39J b Disclosure	The entity's share of the carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39	X instant, debit	Expiry date 2023-01-01 IFRS 4.39G a Disclosure	The carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Explanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9	text	Expiry date 2023-01-01 IFRS 4.39D c Disclosure	The detailed explanation of the change in activities that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.
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 2023-01-01 IFRS 4.39D b Disclosure	The date on which the change in activities occurred that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [text block]	text block	Expiry date 2023-01-01 IFRS 4.39J Disclosure	The disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4 for associates. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
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 2023-01-01 IFRS 4.39J Disclosure	Schedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4 for associates.
Associates [axis]	axis	Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for associates [member]	member [default]	IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.16 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure	This member stands for the standard value for the 'Associates' axis if no other member is used.
Associates [member]	member	IAS 24.19 d Disclosure, IAS 27.17 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J a Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure, IAS 27.16 b Disclosure	This member stands for the entities over which the investor has significant influence.
Aggregated individually immaterial associates [member]	member	Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IFRS 12.21 c (ii) Disclosure, Expiry date 2023-01-01 IFRS 4.39J b Disclosure	This member stands for the aggregation of associates that are individually immaterial. [Refer: Associates [member]]
External credit grades [axis]	axis	Expiry date 2023-01-01 IFRS 7.IG24 a Example, IFRS 7.IG20C Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure, IFRS 7.35M Example, Expiry date 2023-01-01 IFRS 7.36 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for external credit grades [member]	member [default]	IFRS 7.35M Example, IFRS 7.IG20C Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure, Expiry date 2023-01-01 IFRS 7.IG24 a Example, Expiry date 2023-01-01 IFRS 7.36 c Example	This member stands for the standard value for the 'External credit grades' axis if no other member is used.
External credit grades [member]	member	Expiry date 2023-01-01 IFRS 4.39G a Disclosure, IFRS 7.35M Example, Expiry date 2023-01-01 IFRS 7.IG24 a Example, Expiry date 2023-01-01 IFRS 7.36 c Example, IFRS 7.IG20C Example	This member stands for credit grades that have been provided by external rating agencies.
Internal credit grades [axis]	axis	Expiry date 2023-01-01 IFRS 7.36 c Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure, Expiry date 2023-01-01 IFRS 7.IG25 b Example, IFRS 7.35M Example, IFRS 7.IG20C Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for internal credit grades [member]	member [default]	Expiry date 2023-01-01 IFRS 7.36 c Example, IFRS 7.IG20C Example, IFRS 7.35M Example, Expiry date 2023-01-01 IFRS 7.IG25 b Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure	This member stands for the standard value for the 'Internal credit grades' axis if no other member is used.
Internal credit grades [member]	member	Expiry date 2023-01-01 IFRS 4.39G a Disclosure, Expiry date 2023-01-01 IFRS 7.IG25 b Example, IFRS 7.IG20C Example, Expiry date 2023-01-01 IFRS 7.36 c Example, IFRS 7.35M Example	This member stands for credit grades that have been developed by the entity itself.
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39	X instant, debit	Expiry date 2023-01-01 IFRS 4.39G a Disclosure	The carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Share of financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39	X instant, debit	Expiry date 2023-01-01 IFRS 4.39J b Disclosure	The entity's share of the carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
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 2023-01-01 IFRS 4.39I Disclosure	The statement that an entity elected to use the exemption that permits the entity to retain the accounting policies for financial instruments applied by an associate or joint venture when applying the equity method.
Disclosure of information about temporary exemption from IFRS 9 for associates [text block]	text block	Expiry date 2023-01-01 IFRS 4.39J Disclosure	The disclosure information about the temporary exemption from IFRS 9 for associates.
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 2023-01-01 IFRS 4.39J Disclosure	Schedule disclosing information related to the temporary exemption from IFRS 9 for associates.
Associates [axis]	axis	Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for associates [member]	member [default]	IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.16 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure	This member stands for the standard value for the 'Associates' axis if no other member is used.
Associates [member]	member	IAS 24.19 d Disclosure, IAS 27.17 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J a Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure, IAS 27.16 b Disclosure	This member stands for the entities over which the investor has significant influence.
Aggregated individually immaterial associates [member]	member	Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IFRS 12.21 c (ii) Disclosure, Expiry date 2023-01-01 IFRS 4.39J b Disclosure	This member stands for the aggregation of associates that are individually immaterial. [Refer: Associates [member]]
Disclosure of information about temporary exemption from IFRS 9 for associates [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
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 2023-01-01 IFRS 4.39H Disclosure	Information about where a user of financial statements can obtain any publicly available IFRS 9 information that relates to an entity within the group that is not provided in the consolidated financial statements for the relevant reporting period.
Share of increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4	X duration, debit	Expiry date 2023-01-01 IFRS 4.39J b Disclosure	The entity's share of the increase (decrease) in the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4	X duration, debit	Expiry date 2023-01-01 IFRS 4.39E b Disclosure	The increase (decrease) in the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4	X duration, debit	Expiry date 2023-01-01 IFRS 4.39E a Disclosure	The increase (decrease) in the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Statement that insurer no longer qualifies to apply temporary exemption from IFRS 9	text	Expiry date 2023-01-01 IFRS 4.39D a Disclosure	The statement that an insurer no longer qualifies to apply the temporary exemption from IFRS 9.
Financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value	X instant, debit	Expiry date 2023-01-01 IFRS 4.39E b Disclosure	The fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
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 2023-01-01 IFRS 4.39J b Disclosure	The entity's share of the increase (decrease) in the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
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 2023-01-01 IFRS 4.39D b Disclosure	The date on which the change in activities occurred that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.
Share of financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value	X instant, debit	Expiry date 2023-01-01 IFRS 4.39J b Disclosure	The entity's share of the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Financial assets described in paragraph 39E(a) of IFRS 4, fair value	X instant, debit	Expiry date 2023-01-01 IFRS 4.39E a Disclosure	The fair value of financial assets described in paragraph 39E(a) of IFRS 4, ie financial assets with contractual terms that give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding (ie financial assets that meet the condition in paragraphs 4.1.2(b) and 4.1.2A(b) of IFRS 9), excluding any financial asset that meets the definition of held for trading in IFRS 9, or that is managed and whose performance is evaluated on a fair value basis (paragraph B4.1.6 of IFRS 9). [Refer: Financial assets]
Share of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39	X instant, credit	Expiry date 2023-01-01 IFRS 4.39J b Disclosure	The entity's share of the amount of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39. [Refer: Derivatives [member]]
Information about credit risk exposure inherent in financial assets described in paragraph 39E(a) of IFRS 4	text	Expiry date 2023-01-01 IFRS 4.39G Disclosure	Information about the credit risk exposure, including significant credit risk concentrations, inherent in the financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value	X instant, debit	Expiry date 2023-01-01 IFRS 4.39G b Disclosure	The fair value of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
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 2023-01-01 IFRS 4.39G b Disclosure	The carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Statement that insurer is applying temporary exemption from IFRS 9	text	Expiry date 2023-01-01 IFRS 4.39C Disclosure	The statement that an insurer is applying the temporary exemption from IFRS 9.
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 2023-01-01 IFRS 4.39J b Disclosure	The entity's share of the carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Share of financial assets described in paragraph 39E(a) of IFRS 4, fair value	X instant, debit	Expiry date 2023-01-01 IFRS 4.39J b Disclosure	The entity's share of the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
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 2023-01-01 IFRS 4.39J b Disclosure	The entity's share of the fair value of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Explanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9	text	Expiry date 2023-01-01 IFRS 4.39D c Disclosure	The detailed explanation of the change in activities that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.
Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9	text	Expiry date 2023-01-01 IFRS 4.39C Disclosure	The description of how an insurer concluded that it qualifies for the temporary exemption from IFRS 9.
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 2023-01-01 IFRS 4.39C c (iii) Disclosure	Qualitative description of the effect on the financial statements of the change in activities that permitted an insurer to reassess whether its activities are predominantly connected with insurance.
Description of reason for reassessment whether insurer's activities are predominantly connected with insurance	text	Expiry date 2023-01-01 IFRS 4.39C c (i) Disclosure	The description of the reason for the reassessment whether an insurer's activities are predominantly connected with insurance.
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 2023-01-01 IFRS 4.39C a Disclosure	The amount of liabilities that arise because an insurer issues, or fulfils obligations arising from, the contracts within the scope of IFRS 4 and non-derivative investment contracts.
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 2023-01-01 IFRS 4.20E c Example	The amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]
Debt instruments issued that are included in insurer's regulatory capital	X instant, credit	Expiry date 2023-01-01 IFRS 4.20E c Example	The amount of debt instruments issued that are included in the insurer's regulatory capital.
Deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts	X instant, credit	Expiry date 2023-01-01 IFRS 4.20E c Example	The amount of deferred tax liabilities on liabilities arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Deferred tax liabilities]
Derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts	X instant, credit	Expiry date 2023-01-01 IFRS 4.20E c Example	The amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]
Non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39	X instant, credit	Expiry date 2023-01-01 IFRS 4.39C a Disclosure	The amount of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39. [Refer: Derivatives [member]]
Explanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance	text	Expiry date 2023-01-01 IFRS 4.39C c (iii) Disclosure	The detailed explanation of the change in activities that permitted an insurer to reassess whether its activities are predominantly connected with insurance.
Description of how insurer determined that it did not engage in significant activity unconnected with insurance	text	Expiry date 2023-01-01 IFRS 4.39C b Disclosure	The description of how an insurer determined that it did not engage in significant activity unconnected with insurance, including what information it considered.
Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4	text	Expiry date 2023-01-01 IFRS 4.39C a Disclosure	The description of the nature of the liabilities connected with insurance that are not liabilities arising from contracts within the scope of IFRS 4.
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 2023-01-01 IFRS 4.39C c (ii) Disclosure	The date on which the change in activities occurred that permitted an insurer to reassess whether its activities are predominantly connected with insurance.
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 2023-01-01 IFRS 4.39J b Disclosure	The entity's share of the amount of liabilities that arise because an insurer issues, or fulfils obligations arising from, the contracts within the scope of IFRS 4 and non-derivative investment contracts.
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 2023-01-01 IFRS 4.39J b Example	The entity's share of the amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]
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 2023-01-01 IFRS 4.39J b Example	The entity's share of the amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]
Share of debt instruments issued that are included in insurer's regulatory capital	X instant, credit	Expiry date 2023-01-01 IFRS 4.39J b Example	The entity's share of the amount of debt instruments issued that are included in the insurer's regulatory capital.
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 2023-01-01 IFRS 4.39J b Example	The entity's share of the amount of deferred tax liabilities on liabilities arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Deferred tax liabilities]
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 2023-01-01 IFRS 4.39D c Disclosure	Qualitative description of the effect on the financial statements of change in activities that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.
Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9	text	Expiry date 2023-01-01 IFRS 4.39C Disclosure	The description of how an insurer concluded that it qualifies for the temporary exemption from IFRS 9.
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 2023-01-01 IFRS 4.39C c (iii) Disclosure	Qualitative description of the effect on the financial statements of the change in activities that permitted an insurer to reassess whether its activities are predominantly connected with insurance.
Description of reason for reassessment whether insurer's activities are predominantly connected with insurance	text	Expiry date 2023-01-01 IFRS 4.39C c (i) Disclosure	The description of the reason for the reassessment whether an insurer's activities are predominantly connected with insurance.
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 2023-01-01 IFRS 4.39C a Disclosure	The amount of liabilities that arise because an insurer issues, or fulfils obligations arising from, the contracts within the scope of IFRS 4 and non-derivative investment contracts.
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 2023-01-01 IFRS 4.20E c Example	The amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]
Debt instruments issued that are included in insurer's regulatory capital	X instant, credit	Expiry date 2023-01-01 IFRS 4.20E c Example	The amount of debt instruments issued that are included in the insurer's regulatory capital.
Deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts	X instant, credit	Expiry date 2023-01-01 IFRS 4.20E c Example	The amount of deferred tax liabilities on liabilities arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Deferred tax liabilities]
Derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts	X instant, credit	Expiry date 2023-01-01 IFRS 4.20E c Example	The amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]
Non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39	X instant, credit	Expiry date 2023-01-01 IFRS 4.39C a Disclosure	The amount of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39. [Refer: Derivatives [member]]
Explanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance	text	Expiry date 2023-01-01 IFRS 4.39C c (iii) Disclosure	The detailed explanation of the change in activities that permitted an insurer to reassess whether its activities are predominantly connected with insurance.
Description of how insurer determined that it did not engage in significant activity unconnected with insurance	text	Expiry date 2023-01-01 IFRS 4.39C b Disclosure	The description of how an insurer determined that it did not engage in significant activity unconnected with insurance, including what information it considered.
Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4	text	Expiry date 2023-01-01 IFRS 4.39C a Disclosure	The description of the nature of the liabilities connected with insurance that are not liabilities arising from contracts within the scope of IFRS 4.
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 2023-01-01 IFRS 4.39C c (ii) Disclosure	The date on which the change in activities occurred that permitted an insurer to reassess whether its activities are predominantly connected with insurance.
Financial assets described in paragraph 39E(a) of IFRS 4, fair value	X instant, debit	Expiry date 2023-01-01 IFRS 4.39E a Disclosure	The fair value of financial assets described in paragraph 39E(a) of IFRS 4, ie financial assets with contractual terms that give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding (ie financial assets that meet the condition in paragraphs 4.1.2(b) and 4.1.2A(b) of IFRS 9), excluding any financial asset that meets the definition of held for trading in IFRS 9, or that is managed and whose performance is evaluated on a fair value basis (paragraph B4.1.6 of IFRS 9). [Refer: Financial assets]
Increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4	X duration, debit	Expiry date 2023-01-01 IFRS 4.39E b Disclosure	The increase (decrease) in the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Disclosure of information about temporary exemption from IFRS 9 for joint ventures [text block]	text block	Expiry date 2023-01-01 IFRS 4.39J Disclosure	The disclosure of information about the temporary exemption from IFRS 9 for joint ventures.
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 [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
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 2023-01-01 IFRS 4.39J b Disclosure	The entity's share of the amount of liabilities that arise because an insurer issues, or fulfils obligations arising from, the contracts within the scope of IFRS 4 and non-derivative investment contracts.
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 2023-01-01 IFRS 4.39J b Example	The entity's share of the amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]
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 2023-01-01 IFRS 4.39J b Example	The entity's share of the amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]
Share of debt instruments issued that are included in insurer's regulatory capital	X instant, credit	Expiry date 2023-01-01 IFRS 4.39J b Example	The entity's share of the amount of debt instruments issued that are included in the insurer's regulatory capital.
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 2023-01-01 IFRS 4.39J b Example	The entity's share of the amount of deferred tax liabilities on liabilities arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Deferred tax liabilities]
Increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4	X duration, debit	Expiry date 2023-01-01 IFRS 4.39E b Disclosure	The increase (decrease) in the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value	X instant, debit	Expiry date 2023-01-01 IFRS 4.39E b Disclosure	The fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
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 2023-01-01 IFRS 4.39J b Disclosure	The entity's share of the increase (decrease) in the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
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 2023-01-01 IFRS 4.39D c Disclosure	Qualitative description of the effect on the financial statements of change in activities that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.
Information about credit risk exposure inherent in financial assets described in paragraph 39E(a) of IFRS 4	text	Expiry date 2023-01-01 IFRS 4.39G Disclosure	Information about the credit risk exposure, including significant credit risk concentrations, inherent in the financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value	X instant, debit	Expiry date 2023-01-01 IFRS 4.39G b Disclosure	The fair value of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
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 2023-01-01 IFRS 4.39G b Disclosure	The carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4	X duration, debit	Expiry date 2023-01-01 IFRS 4.39E a Disclosure	The increase (decrease) in the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
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 2023-01-01 IFRS 4.39J b Disclosure	The entity's share of the carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Financial assets described in paragraph 39E(a) of IFRS 4, fair value	X instant, debit	Expiry date 2023-01-01 IFRS 4.39E a Disclosure	The fair value of financial assets described in paragraph 39E(a) of IFRS 4, ie financial assets with contractual terms that give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding (ie financial assets that meet the condition in paragraphs 4.1.2(b) and 4.1.2A(b) of IFRS 9), excluding any financial asset that meets the definition of held for trading in IFRS 9, or that is managed and whose performance is evaluated on a fair value basis (paragraph B4.1.6 of IFRS 9). [Refer: Financial assets]
Share of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39	X instant, credit	Expiry date 2023-01-01 IFRS 4.39J b Disclosure	The entity's share of the amount of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39. [Refer: Derivatives [member]]
Share of financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value	X instant, debit	Expiry date 2023-01-01 IFRS 4.39J b Disclosure	The entity's share of the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Share of financial assets described in paragraph 39E(a) of IFRS 4, fair value	X instant, debit	Expiry date 2023-01-01 IFRS 4.39J b Disclosure	The entity's share of the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
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 2023-01-01 IFRS 4.39D b Disclosure	The date on which the change in activities occurred that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.
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 2023-01-01 IFRS 4.39H Disclosure	Information about where a user of financial statements can obtain any publicly available IFRS 9 information that relates to an entity within the group that is not provided in the consolidated financial statements for the relevant reporting period.
Statement that insurer no longer qualifies to apply temporary exemption from IFRS 9	text	Expiry date 2023-01-01 IFRS 4.39D a Disclosure	The statement that an insurer no longer qualifies to apply the temporary exemption from IFRS 9.
Explanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9	text	Expiry date 2023-01-01 IFRS 4.39D c Disclosure	The detailed explanation of the change in activities that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.
Statement that insurer is applying temporary exemption from IFRS 9	text	Expiry date 2023-01-01 IFRS 4.39C Disclosure	The statement that an insurer is applying the temporary exemption from IFRS 9.
Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9	text	Expiry date 2023-01-01 IFRS 4.39C Disclosure	The description of how an insurer concluded that it qualifies for the temporary exemption from IFRS 9.
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 2023-01-01 IFRS 4.39C c (iii) Disclosure	Qualitative description of the effect on the financial statements of the change in activities that permitted an insurer to reassess whether its activities are predominantly connected with insurance.
Description of reason for reassessment whether insurer's activities are predominantly connected with insurance	text	Expiry date 2023-01-01 IFRS 4.39C c (i) Disclosure	The description of the reason for the reassessment whether an insurer's activities are predominantly connected with insurance.
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 2023-01-01 IFRS 4.39C a Disclosure	The amount of liabilities that arise because an insurer issues, or fulfils obligations arising from, the contracts within the scope of IFRS 4 and non-derivative investment contracts.
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 2023-01-01 IFRS 4.20E c Example	The amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]
Debt instruments issued that are included in insurer's regulatory capital	X instant, credit	Expiry date 2023-01-01 IFRS 4.20E c Example	The amount of debt instruments issued that are included in the insurer's regulatory capital.
Deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts	X instant, credit	Expiry date 2023-01-01 IFRS 4.20E c Example	The amount of deferred tax liabilities on liabilities arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Deferred tax liabilities]
Derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts	X instant, credit	Expiry date 2023-01-01 IFRS 4.20E c Example	The amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]
Non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39	X instant, credit	Expiry date 2023-01-01 IFRS 4.39C a Disclosure	The amount of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39. [Refer: Derivatives [member]]
Explanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance	text	Expiry date 2023-01-01 IFRS 4.39C c (iii) Disclosure	The detailed explanation of the change in activities that permitted an insurer to reassess whether its activities are predominantly connected with insurance.
Description of how insurer determined that it did not engage in significant activity unconnected with insurance	text	Expiry date 2023-01-01 IFRS 4.39C b Disclosure	The description of how an insurer determined that it did not engage in significant activity unconnected with insurance, including what information it considered.
Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4	text	Expiry date 2023-01-01 IFRS 4.39C a Disclosure	The description of the nature of the liabilities connected with insurance that are not liabilities arising from contracts within the scope of IFRS 4.
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 2023-01-01 IFRS 4.39C c (ii) Disclosure	The date on which the change in activities occurred that permitted an insurer to reassess whether its activities are predominantly connected with insurance.
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 2023-01-01 IFRS 4.39J b Disclosure	The entity's share of the fair value of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Share of increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4	X duration, debit	Expiry date 2023-01-01 IFRS 4.39J b Disclosure	The entity's share of the increase (decrease) in the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Disclosure of information about temporary exemption from IFRS 9 for joint ventures [table]	table	Expiry date 2023-01-01 IFRS 4.39J Disclosure	Schedule disclosing information related to the temporary exemption from IFRS 9 for joint ventures.
Joint ventures [axis]	axis	IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for joint ventures [member]	member [default]	Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IFRS 12.B4 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure	This member stands for the standard value for the 'Joint ventures' axis if no other member is used.
Joint ventures [member]	member	Expiry date 2023-01-01 IFRS 4.39J a Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure, IFRS 12.B4 b Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure	This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement.
Aggregated individually immaterial joint ventures [member]	member	Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IFRS 12.21 c (i) Disclosure, Expiry date 2023-01-01 IFRS 4.39J b Disclosure	This member stands for the aggregation of joint ventures that are individually immaterial. [Refer: Joint ventures [member]]
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [text block]	text block	Expiry date 2023-01-01 IFRS 4.39G a Disclosure	The disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
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 [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39	X instant, debit	Expiry date 2023-01-01 IFRS 4.39G a Disclosure	The carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [table]	table	Expiry date 2023-01-01 IFRS 4.39G a Disclosure	Schedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4.
External credit grades [axis]	axis	Expiry date 2023-01-01 IFRS 7.IG24 a Example, IFRS 7.IG20C Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure, IFRS 7.35M Example, Expiry date 2023-01-01 IFRS 7.36 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for external credit grades [member]	member [default]	IFRS 7.35M Example, IFRS 7.IG20C Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure, Expiry date 2023-01-01 IFRS 7.IG24 a Example, Expiry date 2023-01-01 IFRS 7.36 c Example	This member stands for the standard value for the 'External credit grades' axis if no other member is used.
External credit grades [member]	member	Expiry date 2023-01-01 IFRS 4.39G a Disclosure, IFRS 7.35M Example, Expiry date 2023-01-01 IFRS 7.IG24 a Example, Expiry date 2023-01-01 IFRS 7.36 c Example, IFRS 7.IG20C Example	This member stands for credit grades that have been provided by external rating agencies.
Internal credit grades [axis]	axis	Expiry date 2023-01-01 IFRS 7.36 c Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure, Expiry date 2023-01-01 IFRS 7.IG25 b Example, IFRS 7.35M Example, IFRS 7.IG20C Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for internal credit grades [member]	member [default]	Expiry date 2023-01-01 IFRS 7.36 c Example, IFRS 7.IG20C Example, IFRS 7.35M Example, Expiry date 2023-01-01 IFRS 7.IG25 b Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure	This member stands for the standard value for the 'Internal credit grades' axis if no other member is used.
Internal credit grades [member]	member	Expiry date 2023-01-01 IFRS 4.39G a Disclosure, Expiry date 2023-01-01 IFRS 7.IG25 b Example, IFRS 7.IG20C Example, Expiry date 2023-01-01 IFRS 7.36 c Example, IFRS 7.35M Example	This member stands for credit grades that have been developed by the entity itself.
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 2023-01-01 IFRS 4.39H Disclosure	Information about where a user of financial statements can obtain any publicly available IFRS 9 information that relates to an entity within the group that is not provided in the consolidated financial statements for the relevant reporting period.
[836600] Notes - Insurance contracts (IFRS 17)
Disclosure of insurance contracts [text block]	text block	Effective 2023-01-01 IFRS 17 - Disclosure Disclosure, Expiry date 2023-01-01 IFRS 4 - Disclosure Disclosure, IFRS 17 - Disclosure Disclosure	The entire disclosure for insurance contracts.
Insurance service result [abstract]
Insurance revenue	X duration, credit	Effective 2023-01-01 IFRS 17.106 Disclosure, Effective 2023-01-01 IFRS 17.80 a Disclosure, Effective 2023-01-01 IAS 1.82 a (ii) Disclosure, IAS 1.82 a (ii) Disclosure, IFRS 17.106 Disclosure, IFRS 17.80 a Disclosure	The amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision of services arising from the group of insurance contracts at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those services. [Refer: Insurance contracts issued [member]; Revenue]
Insurance service expenses from insurance contracts issued	(X) duration, debit	Effective 2023-01-01 IFRS 17.80 a Disclosure, Effective 2023-01-01 IAS 1.82 ab Disclosure, IFRS 17.80 a Disclosure, IAS 1.82 ab Disclosure	The amount of expenses arising from a group of insurance contracts issued, comprising incurred claims (excluding repayments of investment components), other incurred insurance service expenses, amortisation of insurance acquisition cash flows, changes that relate to past service and changes that relate to future service. [Refer: Insurance contracts issued [member]]
Income (expenses) from reinsurance contracts held, other than finance income (expenses) [abstract]
Income from amounts recovered from reinsurer	X duration, credit	Effective 2023-01-01 IFRS 17.86 Disclosure, IFRS 17.86 Disclosure	The amount of income from the amounts recovered from the reinsurer. [Refer: Reinsurance contracts held [member]]
Expenses from allocation of premiums paid to reinsurer	(X) duration, debit	Effective 2023-01-01 IFRS 17.86 Disclosure, IFRS 17.86 Disclosure	The amount of expenses from an allocation of the premiums paid to the reinsurer. [Refer: Reinsurance contracts held [member]]
Net income (expenses) from reinsurance contracts held, other than finance income (expenses)	X duration, credit	Effective 2023-01-01 IFRS 17.86 Disclosure, Effective 2023-01-01 IAS 1.82 ac Disclosure, IAS 1.82 ac Disclosure, IFRS 17.86 Disclosure	The amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses). [Refer: Reinsurance contracts held [member]]
Total insurance service result	X duration, credit	Effective 2023-01-01 IFRS 17.80 a Disclosure, IFRS 17.80 a Disclosure	The amount comprising insurance revenue and insurance service expenses. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued; Income (expenses) from reinsurance contracts held, other than finance income (expenses)]
Additional information about insurance contracts [text block]	text block	Effective 2023-01-01 IFRS 17.94 Disclosure, IFRS 17.94 Disclosure	Additional information about insurance contracts necessary to meet the objective of the disclosure requirements in IFRS 17. [Refer: Insurance contracts [member]]
Description of criteria satisfied when using premium allocation approach	text	Effective 2023-01-01 IFRS 17.97 a Disclosure, IFRS 17.97 a Disclosure	The description of the criteria in paragraphs 53 and 69 of IFRS 17 that have been satisfied when an entity uses the premium allocation approach. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.
Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach	text	Effective 2023-01-01 IFRS 17.97 b Disclosure, IFRS 17.97 b Disclosure	The description of whether an entity that uses the premium allocation approach makes an adjustment for the time value of money and the effect of financial risk applying paragraphs 56 and 57(b) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.
Description of method to recognise insurance acquisition cash flows when using premium allocation approach	text	Effective 2023-01-01 IFRS 17.97 c Disclosure, IFRS 17.97 c Disclosure	The description of the method chosen by an entity that uses the premium allocation approach to recognise insurance acquisition cash flows applying paragraph 59(a) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. [Refer: Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [text block]	text block	Effective 2023-01-01 IFRS 17.100 Disclosure, IFRS 17.100 Disclosure	The disclosure of the reconciliation of changes in insurance contracts by remaining coverage and incurred claims. [Refer: Insurance contracts [member]]
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 2023-01-01 IFRS 17.100 Disclosure, IFRS 17.100 Disclosure	Schedule disclosing information related to the reconciliation of changes in insurance contracts by remaining coverage and incurred claims.
Disaggregation of insurance contracts [axis]	axis	Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.131 a Disclosure, IFRS 17.109 Disclosure, IFRS 17.107 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Disaggregation of insurance contracts [member]	member [default]	Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.132 b Disclosure	This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts held. It also represents the standard value for the 'Disaggregation of insurance contracts' axis if no other member is used. [Refer: Insurance contracts [member]]
Insurance contracts issued [member]	member	Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.98 Disclosure	This member stands for insurance contracts issued. [Refer: Insurance contracts [member]]
Reinsurance contracts held [member]	member	Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure	This member stands for reinsurance contracts held. Reinsurance contracts are insurance contracts issued by one entity (the reinsurer) to compensate another entity for claims arising from one or more insurance contracts issued by that other entity (underlying contracts). [Refer: Insurance contracts [member]]
Insurance contracts by remaining coverage and incurred claims [axis]	axis	Effective 2023-01-01 IFRS 17.100 Disclosure, IFRS 17.100 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Insurance contracts by remaining coverage and incurred claims [member]	member [default]	Effective 2023-01-01 IFRS 17.100 Disclosure, IFRS 17.100 Disclosure	This member stands for all insurance contracts when disaggregated by remaining coverage and incurred claims. This member also represents the standard value for the 'Insurance contracts by remaining coverage and incurred claims' axis if no other member is used. [Refer: Insurance contracts [member]]
Net liabilities or assets for remaining coverage excluding loss component [member]	member	Effective 2023-01-01 IFRS 17.100 a Disclosure, IFRS 17.100 a Disclosure	This member stands for the net liabilities or assets for the remaining coverage component, excluding any loss component. A liability for remaining coverage is an entity’s obligation to: (a) investigate and pay valid claims under existing insurance contracts for insured events that have not yet occurred (ie the obligation that relates to the unexpired portion of the insurance coverage); and (b) pay amounts under existing insurance contracts that are not included in (a) and that relate to: (i) insurance contract services not yet provided (ie the obligations that relate to future provision of insurance contract services); or (ii) any investment components or other amounts that are not related to the provision of insurance contract services and that have not been transferred to the liability for incurred claims. [Refer: Insurance contracts [member]; Loss component [member]]
Loss component [member]	member	Effective 2023-01-01 IFRS 17.100 b Disclosure, IFRS 17.100 b Disclosure	This member stands for the loss component of the liability for remaining coverage. An entity shall establish (or increase) a loss component of the liability for remaining coverage for an onerous group depicting the losses recognised applying paragraphs 47–48 of IFRS 17. The loss component determines the amounts that are presented in profit or loss as reversals of losses on onerous groups and are consequently excluded from the determination of insurance revenue. [Refer: Insurance contracts [member]; Net liabilities or assets for remaining coverage excluding loss component [member]]
Liabilities for incurred claims [member]	member	Effective 2023-01-01 IFRS 17.100 c Disclosure, IFRS 17.100 c Disclosure	This member stands for an entity’s obligation to: (a) investigate and pay valid claims for insured events that have already occurred, including events that have occurred but for which claims have not been reported, and other incurred insurance expenses; and (b) pay amounts that are not included in (a) and that relate to: (i) insurance contract services that have already been provided; or (ii) any investment components or other amounts that are not related to the provision of insurance contract services and that are not in the liability for remaining coverage.
Insurance contracts by components [axis]	axis	Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.107 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Insurance contracts by components [member]	member [default]	Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.100 c Disclosure, IFRS 17.107 Disclosure, IFRS 17.101 Disclosure, IFRS 17.100 c Disclosure	This member stands for all insurance contracts when disaggregated by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. This member also represents the standard value for the 'Insurance contracts by components' axis if no other member is used. [Refer: Insurance contracts [member]]
Estimates of present value of future cash flows [member]	member	Effective 2023-01-01 IFRS 17.101 a Disclosure, Effective 2023-01-01 IFRS 17.100 c (i) Disclosure, IFRS 17.101 a Disclosure, IFRS 17.100 c (i) Disclosure	This member stands for the estimates of the present value of the future cash flows related to insurance contracts. [Refer: Insurance contracts [member]]
Estimates of present value of future cash outflows [member]	member	Effective 2023-01-01 IFRS 17.107 a Disclosure, IFRS 17.107 a Disclosure	This member stands for the estimates of the present value of future cash flows outflows related to insurance contracts. [Refer: Insurance contracts [member]]
Estimates of present value of insurance acquisition cash flows [member]	member	Effective 2023-01-01 IFRS 17.107 a Disclosure, IFRS 17.107 a Disclosure	This member stands for the estimates of the present value of the insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio.
Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]	member	Effective 2023-01-01 IFRS 17.107 a Disclosure, IFRS 17.107 a Disclosure	This member stands for the estimates of the present value of future cash outflows other than the insurance acquisition cash flows. [Refer: Estimates of present value of insurance acquisition cash flows [member]]
Estimates of present value of future cash inflows [member]	member	Effective 2023-01-01 IFRS 17.107 b Disclosure, IFRS 17.107 b Disclosure	This member stands for the estimates of the present value of future cash flows inflows related to insurance contracts. [Refer: Insurance contracts [member]]
Risk adjustment for non-financial risk [member]	member	Effective 2023-01-01 IFRS 17.100 c (ii) Disclosure, Effective 2023-01-01 IFRS 17.107 c Disclosure, Effective 2023-01-01 IFRS 17.101 b Disclosure, IFRS 17.107 c Disclosure, IFRS 17.100 c (ii) Disclosure, IFRS 17.101 b Disclosure	This member stands for the compensation an entity requires for bearing the uncertainty about the amount and timing of the cash flows that arises from non-financial risk as the entity fulfils insurance contracts.
Contractual service margin [member]	member	Effective 2023-01-01 IFRS 17.101 c Disclosure, Effective 2023-01-01 IFRS 17.107 d Disclosure, IFRS 17.101 c Disclosure, IFRS 17.107 d Disclosure	This member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing the unearned profit the entity will recognise as it provides insurance contract services under the insurance contracts in the group.
Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member]	member	Effective 2023-01-01 IFRS 17.114 a Disclosure, IFRS 17.114 a Disclosure	This member stands for the contractual service margin related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member]	member	Effective 2023-01-01 IFRS 17.114 b Disclosure, IFRS 17.114 b Disclosure	This member stands for the contractual service margin related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
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 2023-01-01 IFRS 17.114 c Disclosure, IFRS 17.114 c Disclosure	This member stands for the contractual service margin not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
Insurance contracts [axis]	axis	Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.106 Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.100 c Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 17.107 Disclosure, IFRS 17.106 Disclosure, IFRS 17.109 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Insurance contracts [member]	member [default]	Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.100 c Disclosure, Effective 2023-01-01 IFRS 17.106 Disclosure, IFRS 17.109 Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.107 Disclosure	This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held, except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70A of IFRS 17; (b) investment contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with discretionary participation features is a financial instrument that provides a particular investor with the contractual right to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for the 'Insurance contracts' axis if no other member is used.
Insurance contracts to which premium allocation approach has been applied [member]	member	Effective 2023-01-01 IFRS 17.100 c Disclosure, IFRS 17.100 c Disclosure	This member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.
Insurance contracts other than those to which premium allocation approach has been applied [member]	member	Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.106 Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, IFRS 17.107 Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.109 Disclosure	This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Insurance contracts liability (asset) at beginning of period	X instant, credit	Effective 2023-01-01 IFRS 17.99 b Disclosure, IFRS 17.99 b Disclosure	The amount of insurance contracts liability (asset). [Refer: Assets; Liabilities; Insurance contracts [member]]
Insurance contracts that are assets at beginning of period	X instant, debit	Effective 2023-01-01 IFRS 17.99 b Disclosure, IFRS 17.99 b Disclosure	The amount of insurance contracts that are assets. [Refer: Assets; Insurance contracts [member]]
Insurance contracts that are liabilities at beginning of period	X instant, credit	Effective 2023-01-01 IFRS 17.99 b Disclosure, IFRS 17.99 b Disclosure	The amount of insurance contracts that are liabilities. [Refer: Liabilities; Insurance contracts [member]]
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 2023-01-01 IFRS 17.114 a Disclosure, IFRS 17.114 a Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]
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 2023-01-01 IFRS 17.114 b Disclosure, IFRS 17.114 b Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]
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 2023-01-01 IFRS 17.114 c Disclosure, IFRS 17.114 c Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]
Total increase (decrease) through insurance revenue, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.103 a Disclosure, IFRS 17.103 a Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue. [Refer: Insurance contracts liability (asset); Insurance revenue]
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 2023-01-01 IFRS 17.103 b (i) Disclosure, IFRS 17.103 b (i) Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims and other incurred insurance service expenses. [Refer: Insurance contracts liability (asset)]
Increase (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.103 b (ii) Disclosure, IFRS 17.103 b (ii) Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from amortisation of insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]
Increase (decrease) through changes that relate to past service, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.104 c Disclosure, Effective 2023-01-01 IFRS 17.103 b (iii) Disclosure, IFRS 17.103 b (iii) Disclosure, IFRS 17.104 c Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to past service, ie changes in fulfilment cash flows relating to incurred claims. [Refer: Insurance contracts liability (asset)]
Increase (decrease) through changes that relate to future service, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.104 a Disclosure, Effective 2023-01-01 IFRS 17.103 b (iv) Disclosure, IFRS 17.103 b (iv) Disclosure, IFRS 17.104 a Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to future service. [Refer: Insurance contracts liability (asset)]
Total increase (decrease) through insurance service expenses, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.103 b Disclosure, IFRS 17.103 b Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from insurance service expenses. [Refer: Insurance contracts liability (asset)]
Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.103 c Disclosure, IFRS 17.103 c Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from investment components excluded from insurance revenue and insurance service expenses (combined with refunds of premiums unless refunds of premiums are presented as part of the cash flows in the period described in paragraph 105(a)(i) of IFRS 17). [Refer: Description of approach used to determine investment components; Insurance contracts liability (asset)]
Total increase (decrease) through insurance service result, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.104 Disclosure, Effective 2023-01-01 IFRS 17.103 Disclosure, IFRS 17.103 Disclosure, IFRS 17.104 Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from insurance service result. [Refer: Insurance contracts liability (asset); Insurance service result]
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 2023-01-01 IFRS 17.105 a (i) Disclosure, IFRS 17.105 a (i) Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from premiums received for insurance contracts issued. [Refer: Insurance contracts liability (asset)]
Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.105 a (i) Disclosure, IFRS 17.105 a (i) Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from premiums paid for reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]
Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.105 a (ii) Disclosure, IFRS 17.105 a (ii) Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Insurance contracts liability (asset)]
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 2023-01-01 IFRS 17.105 a (iii) Disclosure, IFRS 17.105 a (iii) Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims paid and other insurance service expenses paid for insurance contracts issued, excluding insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]
Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.105 a (iii) Disclosure, IFRS 17.105 a (iii) Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]
Total increase (decrease) through cash flows, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.105 a Disclosure, IFRS 17.105 a Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from cash flows. [Refer: Insurance contracts liability (asset)]
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 2023-01-01 IFRS 17.105 b Disclosure, IFRS 17.105 b Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from the effect of changes in the risk of non-performance by the issuer of reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]
Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.105 c Disclosure, IFRS 17.105 c Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from insurance finance income or expenses. [Refer: Insurance contracts liability (asset); Insurance finance income (expenses)]
Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.105 d Disclosure, IFRS 17.105 d Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from additional items that may be necessary to understand the change in the net carrying amount of the insurance contracts. [Refer: Insurance contracts liability (asset)]
Total increase (decrease) in insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.99 Common practice, IFRS 17.99 Common practice	The increase (decrease) in insurance contracts liability (asset). [Refer: Insurance contracts liability (asset)]
Insurance contracts liability (asset) at end of period	X instant, credit	Effective 2023-01-01 IFRS 17.99 b Disclosure, IFRS 17.99 b Disclosure	The amount of insurance contracts liability (asset). [Refer: Assets; Liabilities; Insurance contracts [member]]
Insurance contracts that are assets at end of period	X instant, debit	Effective 2023-01-01 IFRS 17.99 b Disclosure, IFRS 17.99 b Disclosure	The amount of insurance contracts that are assets. [Refer: Assets; Insurance contracts [member]]
Insurance contracts that are liabilities at end of period	X instant, credit	Effective 2023-01-01 IFRS 17.99 b Disclosure, IFRS 17.99 b Disclosure	The amount of insurance contracts that are liabilities. [Refer: Liabilities; Insurance contracts [member]]
Disclosure of reconciliation of changes in insurance contracts by components [text block]	text block	Effective 2023-01-01 IFRS 17.101 Disclosure, IFRS 17.101 Disclosure	The disclosure of the reconciliation of changes in insurance contracts by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. [Refer: Insurance contracts [member]]
Disclosure of reconciliation of changes in insurance contracts by components [abstract]
Disclosure of reconciliation of changes in insurance contracts by components [table]	table	Effective 2023-01-01 IFRS 17.101 Disclosure, IFRS 17.101 Disclosure	Schedule disclosing information related to the reconciliation of changes in insurance contracts by components.
Disaggregation of insurance contracts [axis]	axis	Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.131 a Disclosure, IFRS 17.109 Disclosure, IFRS 17.107 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Disaggregation of insurance contracts [member]	member [default]	Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.132 b Disclosure	This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts held. It also represents the standard value for the 'Disaggregation of insurance contracts' axis if no other member is used. [Refer: Insurance contracts [member]]
Insurance contracts issued [member]	member	Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.98 Disclosure	This member stands for insurance contracts issued. [Refer: Insurance contracts [member]]
Reinsurance contracts held [member]	member	Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure	This member stands for reinsurance contracts held. Reinsurance contracts are insurance contracts issued by one entity (the reinsurer) to compensate another entity for claims arising from one or more insurance contracts issued by that other entity (underlying contracts). [Refer: Insurance contracts [member]]
Insurance contracts by components [axis]	axis	Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.107 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Insurance contracts by components [member]	member [default]	Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.100 c Disclosure, IFRS 17.107 Disclosure, IFRS 17.101 Disclosure, IFRS 17.100 c Disclosure	This member stands for all insurance contracts when disaggregated by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. This member also represents the standard value for the 'Insurance contracts by components' axis if no other member is used. [Refer: Insurance contracts [member]]
Estimates of present value of future cash flows [member]	member	Effective 2023-01-01 IFRS 17.101 a Disclosure, Effective 2023-01-01 IFRS 17.100 c (i) Disclosure, IFRS 17.101 a Disclosure, IFRS 17.100 c (i) Disclosure	This member stands for the estimates of the present value of the future cash flows related to insurance contracts. [Refer: Insurance contracts [member]]
Estimates of present value of future cash outflows [member]	member	Effective 2023-01-01 IFRS 17.107 a Disclosure, IFRS 17.107 a Disclosure	This member stands for the estimates of the present value of future cash flows outflows related to insurance contracts. [Refer: Insurance contracts [member]]
Estimates of present value of insurance acquisition cash flows [member]	member	Effective 2023-01-01 IFRS 17.107 a Disclosure, IFRS 17.107 a Disclosure	This member stands for the estimates of the present value of the insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio.
Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]	member	Effective 2023-01-01 IFRS 17.107 a Disclosure, IFRS 17.107 a Disclosure	This member stands for the estimates of the present value of future cash outflows other than the insurance acquisition cash flows. [Refer: Estimates of present value of insurance acquisition cash flows [member]]
Estimates of present value of future cash inflows [member]	member	Effective 2023-01-01 IFRS 17.107 b Disclosure, IFRS 17.107 b Disclosure	This member stands for the estimates of the present value of future cash flows inflows related to insurance contracts. [Refer: Insurance contracts [member]]
Risk adjustment for non-financial risk [member]	member	Effective 2023-01-01 IFRS 17.100 c (ii) Disclosure, Effective 2023-01-01 IFRS 17.107 c Disclosure, Effective 2023-01-01 IFRS 17.101 b Disclosure, IFRS 17.107 c Disclosure, IFRS 17.100 c (ii) Disclosure, IFRS 17.101 b Disclosure	This member stands for the compensation an entity requires for bearing the uncertainty about the amount and timing of the cash flows that arises from non-financial risk as the entity fulfils insurance contracts.
Contractual service margin [member]	member	Effective 2023-01-01 IFRS 17.101 c Disclosure, Effective 2023-01-01 IFRS 17.107 d Disclosure, IFRS 17.101 c Disclosure, IFRS 17.107 d Disclosure	This member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing the unearned profit the entity will recognise as it provides insurance contract services under the insurance contracts in the group.
Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member]	member	Effective 2023-01-01 IFRS 17.114 a Disclosure, IFRS 17.114 a Disclosure	This member stands for the contractual service margin related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member]	member	Effective 2023-01-01 IFRS 17.114 b Disclosure, IFRS 17.114 b Disclosure	This member stands for the contractual service margin related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
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 2023-01-01 IFRS 17.114 c Disclosure, IFRS 17.114 c Disclosure	This member stands for the contractual service margin not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
Insurance contracts [axis]	axis	Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.106 Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.100 c Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 17.107 Disclosure, IFRS 17.106 Disclosure, IFRS 17.109 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Insurance contracts [member]	member [default]	Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.100 c Disclosure, Effective 2023-01-01 IFRS 17.106 Disclosure, IFRS 17.109 Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.107 Disclosure	This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held, except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70A of IFRS 17; (b) investment contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with discretionary participation features is a financial instrument that provides a particular investor with the contractual right to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for the 'Insurance contracts' axis if no other member is used.
Insurance contracts to which premium allocation approach has been applied [member]	member	Effective 2023-01-01 IFRS 17.100 c Disclosure, IFRS 17.100 c Disclosure	This member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.
Insurance contracts other than those to which premium allocation approach has been applied [member]	member	Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.106 Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, IFRS 17.107 Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.109 Disclosure	This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.
Disclosure of reconciliation of changes in insurance contracts by components [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Insurance contracts liability (asset) at beginning of period	X instant, credit	Effective 2023-01-01 IFRS 17.99 b Disclosure, IFRS 17.99 b Disclosure	The amount of insurance contracts liability (asset). [Refer: Assets; Liabilities; Insurance contracts [member]]
Insurance contracts that are assets at beginning of period	X instant, debit	Effective 2023-01-01 IFRS 17.99 b Disclosure, IFRS 17.99 b Disclosure	The amount of insurance contracts that are assets. [Refer: Assets; Insurance contracts [member]]
Insurance contracts that are liabilities at beginning of period	X instant, credit	Effective 2023-01-01 IFRS 17.99 b Disclosure, IFRS 17.99 b Disclosure	The amount of insurance contracts that are liabilities. [Refer: Liabilities; Insurance contracts [member]]
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 2023-01-01 IFRS 17.104 a (i) Disclosure, IFRS 17.104 a (i) Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]
Increase (decrease) through changes in estimates that do not adjust contractual service margin, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.104 a (ii) Disclosure, IFRS 17.104 a (ii) Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that do not adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]
Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.104 a (iii) Disclosure, IFRS 17.107 Disclosure, IFRS 17.104 a (iii) Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts initially recognised in the period. [Refer: Insurance contracts liability (asset)]
Total increase (decrease) through changes that relate to future service, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.104 a Disclosure, Effective 2023-01-01 IFRS 17.103 b (iv) Disclosure, IFRS 17.103 b (iv) Disclosure, IFRS 17.104 a Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to future service. [Refer: Insurance contracts liability (asset)]
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 2023-01-01 IFRS 17.104 b (i) Disclosure, IFRS 17.104 b (i) Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from recognition of the contractual service margin in profit or loss to reflect the transfer of services. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]
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 2023-01-01 IFRS 17.104 b (ii) Disclosure, IFRS 17.104 b (ii) Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from the change in the risk adjustment for non-financial risk that does not relate to future service or past service. [Refer: Insurance contracts liability (asset); Risk adjustment for non-financial risk [member]]
Increase (decrease) through experience adjustments, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.104 b (iii) Disclosure, IFRS 17.104 b (iii) Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from experience adjustments, excluding amounts related to the risk adjustment for non-financial risk included in paragraph 104(b)(ii) of IFRS 17. Experience adjustment is a difference between: (a) for premium receipts (and any related cash flows such as insurance acquisition cash flows and insurance premium taxes) - the estimate at the beginning of the period of the amounts expected in the period and the actual cash flows in the period; or (b) for insurance service expenses (excluding insurance acquisition expenses) - the estimate at the beginning of the period of the amounts expected to be incurred in the period and the actual amounts incurred in the period. [Refer: Insurance contracts liability (asset)]
Total increase (decrease) through changes that relate to current service, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.104 b Disclosure, IFRS 17.104 b Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to current service. [Refer: Insurance contracts liability (asset)]
Increase (decrease) through changes that relate to past service, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.104 c Disclosure, Effective 2023-01-01 IFRS 17.103 b (iii) Disclosure, IFRS 17.103 b (iii) Disclosure, IFRS 17.104 c Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to past service, ie changes in fulfilment cash flows relating to incurred claims. [Refer: Insurance contracts liability (asset)]
Total increase (decrease) through insurance service result, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.104 Disclosure, Effective 2023-01-01 IFRS 17.103 Disclosure, IFRS 17.103 Disclosure, IFRS 17.104 Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from insurance service result. [Refer: Insurance contracts liability (asset); Insurance service result]
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 2023-01-01 IFRS 17.105 a (i) Disclosure, IFRS 17.105 a (i) Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from premiums received for insurance contracts issued. [Refer: Insurance contracts liability (asset)]
Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.105 a (i) Disclosure, IFRS 17.105 a (i) Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from premiums paid for reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]
Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.105 a (ii) Disclosure, IFRS 17.105 a (ii) Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Insurance contracts liability (asset)]
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 2023-01-01 IFRS 17.105 a (iii) Disclosure, IFRS 17.105 a (iii) Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims paid and other insurance service expenses paid for insurance contracts issued, excluding insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]
Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.105 a (iii) Disclosure, IFRS 17.105 a (iii) Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]
Total increase (decrease) through cash flows, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.105 a Disclosure, IFRS 17.105 a Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from cash flows. [Refer: Insurance contracts liability (asset)]
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 2023-01-01 IFRS 17.105 b Disclosure, IFRS 17.105 b Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from the effect of changes in the risk of non-performance by the issuer of reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]
Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.105 c Disclosure, IFRS 17.105 c Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from insurance finance income or expenses. [Refer: Insurance contracts liability (asset); Insurance finance income (expenses)]
Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.105 d Disclosure, IFRS 17.105 d Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from additional items that may be necessary to understand the change in the net carrying amount of the insurance contracts. [Refer: Insurance contracts liability (asset)]
Total increase (decrease) in insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.99 Common practice, IFRS 17.99 Common practice	The increase (decrease) in insurance contracts liability (asset). [Refer: Insurance contracts liability (asset)]
Insurance contracts liability (asset) at end of period	X instant, credit	Effective 2023-01-01 IFRS 17.99 b Disclosure, IFRS 17.99 b Disclosure	The amount of insurance contracts liability (asset). [Refer: Assets; Liabilities; Insurance contracts [member]]
Insurance contracts that are assets at end of period	X instant, debit	Effective 2023-01-01 IFRS 17.99 b Disclosure, IFRS 17.99 b Disclosure	The amount of insurance contracts that are assets. [Refer: Assets; Insurance contracts [member]]
Insurance contracts that are liabilities at end of period	X instant, credit	Effective 2023-01-01 IFRS 17.99 b Disclosure, IFRS 17.99 b Disclosure	The amount of insurance contracts that are liabilities. [Refer: Liabilities; Insurance contracts [member]]
Disclosure of reconciliation of changes in assets for insurance acquisition cash flows [text block]	text block	Effective 2023-01-01 IFRS 17.105A Disclosure, IFRS 17.105A Disclosure	The disclosure of the reconciliation of changes in assets for insurance acquisition cash flows recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised.
Assets for insurance acquisition cash flows at beginning of period	X duration, debit	Effective 2023-01-01 IFRS 17.109A Disclosure, Effective 2023-01-01 IFRS 17.105A Disclosure, IFRS 17.109A Disclosure, IFRS 17.105A Disclosure	The amount of insurance acquisition cash flows that are assets, recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Assets; Insurance contracts [member]]
Changes in assets for insurance acquisition cash flows [abstract]
Decrease through impairment losses, assets for insurance acquisition cash flows	(X) duration, credit	Effective 2023-01-01 IFRS 17.105B Disclosure, IFRS 17.105B Disclosure	The decrease in assets for insurance acquisition cash flows resulting from impairment losses recognised in the period. [Refer: Insurance contracts [member]; Assets for insurance acquisition cash flows]
Increase through reversals of impairment losses, assets for insurance acquisition cash flows	X duration, debit	Effective 2023-01-01 IFRS 17.105B Disclosure, IFRS 17.105B Disclosure	The increase in assets for insurance acquisition cash flows resulting from reversals of impairment losses recognised in the period. [Refer: Insurance contracts [member]; Assets for insurance acquisition cash flows]
Total increase (decrease) in assets for insurance acquisition cash flows	X duration, debit	Effective 2023-01-01 IFRS 17.105A Disclosure, IFRS 17.105A Disclosure	The increase (decrease) in assets for insurance acquisition cash flows. [Refer: Assets; Insurance contracts [member]; Assets for insurance acquisition cash flows]
Assets for insurance acquisition cash flows at end of period	X duration, debit	Effective 2023-01-01 IFRS 17.109A Disclosure, Effective 2023-01-01 IFRS 17.105A Disclosure, IFRS 17.109A Disclosure, IFRS 17.105A Disclosure	The amount of insurance acquisition cash flows that are assets, recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Assets; Insurance contracts [member]]
Disclosure of analysis of insurance revenue [text block]	text block	Effective 2023-01-01 IFRS 17.106 Disclosure, IFRS 17.106 Disclosure	The disclosure of the analysis of insurance revenue. [Refer: Insurance revenue]
Disclosure of analysis of insurance revenue [abstract]
Disclosure of analysis of insurance revenue [table]	table	Effective 2023-01-01 IFRS 17.106 Disclosure, IFRS 17.106 Disclosure	Schedule disclosing information related to the analysis of insurance revenue.
Insurance contracts [axis]	axis	Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.106 Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.100 c Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 17.107 Disclosure, IFRS 17.106 Disclosure, IFRS 17.109 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Insurance contracts [member]	member [default]	Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.100 c Disclosure, Effective 2023-01-01 IFRS 17.106 Disclosure, IFRS 17.109 Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.107 Disclosure	This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held, except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70A of IFRS 17; (b) investment contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with discretionary participation features is a financial instrument that provides a particular investor with the contractual right to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for the 'Insurance contracts' axis if no other member is used.
Insurance contracts to which premium allocation approach has been applied [member]	member	Effective 2023-01-01 IFRS 17.100 c Disclosure, IFRS 17.100 c Disclosure	This member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.
Insurance contracts other than those to which premium allocation approach has been applied [member]	member	Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.106 Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, IFRS 17.107 Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.109 Disclosure	This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.
Disclosure of analysis of insurance revenue [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
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 2023-01-01 IFRS 17.106 a (i) Disclosure, IFRS 17.106 a (i) Disclosure	The amount of insurance revenue recognised in the period related to the insurance service expenses incurred during the period measured at the amounts expected at the beginning of the period, as specified in paragraph B124(a) of IFRS 17. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued]
Insurance revenue, change in risk adjustment for non-financial risk	X duration, credit	Effective 2023-01-01 IFRS 17.106 a (ii) Disclosure, IFRS 17.106 a (ii) Disclosure	The amount of insurance revenue recognised in the period related to the change in the risk adjustment for non-financial risk, as specified in paragraph B124(b) of IFRS 17. [Refer: Insurance revenue; Risk adjustment for non-financial risk [member]]
Insurance revenue, contractual service margin recognised in profit or loss because of transfer of insurance contract services	X duration, credit	Effective 2023-01-01 IFRS 17.106 a (iii) Disclosure, IFRS 17.106 a (iii) Disclosure	The amount of insurance revenue recognised in the period related to the contractual service margin recognised in profit or loss because of the transfer of insurance contract services in the period, as specified in paragraph B124(c) of IFRS 17. [Refer: Insurance revenue; Contractual service margin [member]]
Insurance revenue, other amounts	X duration, credit	Effective 2023-01-01 IFRS 17.106 a (iv) Disclosure, IFRS 17.106 a (iv) Disclosure	The amount of insurance revenue recognised in the period related to other amounts, if any, for example experience adjustments for premium receipts other than those that relate to future service, as specified in paragraph B124(d) of IFRS 17. [Refer: Insurance revenue]
Total insurance revenue, amounts relating to changes in liability for remaining coverage	X duration, credit	Effective 2023-01-01 IFRS 17.106 a Disclosure, IFRS 17.106 a Disclosure	The amount of insurance revenue recognised in the period related to the changes in the liability for remaining coverage. [Refer: Insurance revenue; Net liabilities or assets for remaining coverage excluding loss component [member]]
Insurance revenue, allocation of portion of premiums that relate to recovery of insurance acquisition cash flows	X duration, credit	Effective 2023-01-01 IFRS 17.106 b Disclosure, IFRS 17.106 b Disclosure	The amount of insurance revenue recognised in the period related to the allocation of the portion of the premiums that relate to the recovery of insurance acquisition cash flows. [Refer: Insurance revenue; Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]
Total insurance revenue	X duration, credit	Effective 2023-01-01 IFRS 17.106 Disclosure, Effective 2023-01-01 IFRS 17.80 a Disclosure, Effective 2023-01-01 IAS 1.82 a (ii) Disclosure, IAS 1.82 a (ii) Disclosure, IFRS 17.106 Disclosure, IFRS 17.80 a Disclosure	The amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision of services arising from the group of insurance contracts at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those services. [Refer: Insurance contracts issued [member]; Revenue]
Disclosure of effect of insurance contracts initially recognised [text block]	text block	Effective 2023-01-01 IFRS 17.107 Disclosure, IFRS 17.107 Disclosure	The disclosure of the effect of insurance contracts initially recognised in the period. [Refer: Insurance contracts [member]]
Disclosure of effect of insurance contracts initially recognised [abstract]
Disclosure of effect of insurance contracts initially recognised [table]	table	Effective 2023-01-01 IFRS 17.107 Disclosure, IFRS 17.107 Disclosure	Schedule disclosing information related to the effect of insurance contracts initially recognised in the period.
Disaggregation of insurance contracts [axis]	axis	Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.131 a Disclosure, IFRS 17.109 Disclosure, IFRS 17.107 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Disaggregation of insurance contracts [member]	member [default]	Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.132 b Disclosure	This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts held. It also represents the standard value for the 'Disaggregation of insurance contracts' axis if no other member is used. [Refer: Insurance contracts [member]]
Insurance contracts issued [member]	member	Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.98 Disclosure	This member stands for insurance contracts issued. [Refer: Insurance contracts [member]]
Reinsurance contracts held [member]	member	Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure	This member stands for reinsurance contracts held. Reinsurance contracts are insurance contracts issued by one entity (the reinsurer) to compensate another entity for claims arising from one or more insurance contracts issued by that other entity (underlying contracts). [Refer: Insurance contracts [member]]
Insurance contracts by components [axis]	axis	Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.107 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Insurance contracts by components [member]	member [default]	Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.100 c Disclosure, IFRS 17.107 Disclosure, IFRS 17.101 Disclosure, IFRS 17.100 c Disclosure	This member stands for all insurance contracts when disaggregated by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. This member also represents the standard value for the 'Insurance contracts by components' axis if no other member is used. [Refer: Insurance contracts [member]]
Estimates of present value of future cash flows [member]	member	Effective 2023-01-01 IFRS 17.101 a Disclosure, Effective 2023-01-01 IFRS 17.100 c (i) Disclosure, IFRS 17.101 a Disclosure, IFRS 17.100 c (i) Disclosure	This member stands for the estimates of the present value of the future cash flows related to insurance contracts. [Refer: Insurance contracts [member]]
Estimates of present value of future cash outflows [member]	member	Effective 2023-01-01 IFRS 17.107 a Disclosure, IFRS 17.107 a Disclosure	This member stands for the estimates of the present value of future cash flows outflows related to insurance contracts. [Refer: Insurance contracts [member]]
Estimates of present value of insurance acquisition cash flows [member]	member	Effective 2023-01-01 IFRS 17.107 a Disclosure, IFRS 17.107 a Disclosure	This member stands for the estimates of the present value of the insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio.
Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]	member	Effective 2023-01-01 IFRS 17.107 a Disclosure, IFRS 17.107 a Disclosure	This member stands for the estimates of the present value of future cash outflows other than the insurance acquisition cash flows. [Refer: Estimates of present value of insurance acquisition cash flows [member]]
Estimates of present value of future cash inflows [member]	member	Effective 2023-01-01 IFRS 17.107 b Disclosure, IFRS 17.107 b Disclosure	This member stands for the estimates of the present value of future cash flows inflows related to insurance contracts. [Refer: Insurance contracts [member]]
Risk adjustment for non-financial risk [member]	member	Effective 2023-01-01 IFRS 17.100 c (ii) Disclosure, Effective 2023-01-01 IFRS 17.107 c Disclosure, Effective 2023-01-01 IFRS 17.101 b Disclosure, IFRS 17.107 c Disclosure, IFRS 17.100 c (ii) Disclosure, IFRS 17.101 b Disclosure	This member stands for the compensation an entity requires for bearing the uncertainty about the amount and timing of the cash flows that arises from non-financial risk as the entity fulfils insurance contracts.
Contractual service margin [member]	member	Effective 2023-01-01 IFRS 17.101 c Disclosure, Effective 2023-01-01 IFRS 17.107 d Disclosure, IFRS 17.101 c Disclosure, IFRS 17.107 d Disclosure	This member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing the unearned profit the entity will recognise as it provides insurance contract services under the insurance contracts in the group.
Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member]	member	Effective 2023-01-01 IFRS 17.114 a Disclosure, IFRS 17.114 a Disclosure	This member stands for the contractual service margin related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member]	member	Effective 2023-01-01 IFRS 17.114 b Disclosure, IFRS 17.114 b Disclosure	This member stands for the contractual service margin related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
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 2023-01-01 IFRS 17.114 c Disclosure, IFRS 17.114 c Disclosure	This member stands for the contractual service margin not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
Insurance contracts [axis]	axis	Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.106 Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.100 c Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 17.107 Disclosure, IFRS 17.106 Disclosure, IFRS 17.109 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Insurance contracts [member]	member [default]	Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.100 c Disclosure, Effective 2023-01-01 IFRS 17.106 Disclosure, IFRS 17.109 Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.107 Disclosure	This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held, except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70A of IFRS 17; (b) investment contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with discretionary participation features is a financial instrument that provides a particular investor with the contractual right to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for the 'Insurance contracts' axis if no other member is used.
Insurance contracts to which premium allocation approach has been applied [member]	member	Effective 2023-01-01 IFRS 17.100 c Disclosure, IFRS 17.100 c Disclosure	This member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.
Insurance contracts other than those to which premium allocation approach has been applied [member]	member	Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.106 Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, IFRS 17.107 Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.109 Disclosure	This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.
Disclosure of effect of insurance contracts initially recognised [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.104 a (iii) Disclosure, IFRS 17.107 Disclosure, IFRS 17.104 a (iii) Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts initially recognised in the period. [Refer: Insurance contracts liability (asset)]
Increase (decrease) through effects of contracts acquired in period, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.108 a Disclosure, IFRS 17.108 a Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts acquired from other entities in transfers of insurance contracts or business combinations in the period. [Refer: Insurance contracts liability (asset)]
Increase (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset)	X duration, credit	Effective 2023-01-01 IFRS 17.108 b Disclosure, IFRS 17.108 b Disclosure	The increase (decrease) in insurance contracts liability (asset) resulting from the effects of groups of onerous contracts initially recognised in the period. An insurance contract is onerous at the date of initial recognition if the fulfilment cash flows allocated to the contract, any previously recognised acquisition cash flows and any cash flows arising from the contract at the date of initial recognition in total are a net outflow. [Refer: Insurance contracts liability (asset)]
Disclosure of information about expected recognition of contractual service margin in profit or loss [text block]	text block	Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 17.109 Disclosure	The disclosure of information about the expected recognition of the contractual service margin in profit or loss. [Refer: Contractual service margin [member]]
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 2023-01-01 IFRS 17.109 Disclosure, IFRS 17.109 Disclosure	Schedule disclosing information related to the expected recognition of the contractual service margin in profit or loss.
Disaggregation of insurance contracts [axis]	axis	Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.131 a Disclosure, IFRS 17.109 Disclosure, IFRS 17.107 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Disaggregation of insurance contracts [member]	member [default]	Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.132 b Disclosure	This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts held. It also represents the standard value for the 'Disaggregation of insurance contracts' axis if no other member is used. [Refer: Insurance contracts [member]]
Insurance contracts issued [member]	member	Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.98 Disclosure	This member stands for insurance contracts issued. [Refer: Insurance contracts [member]]
Reinsurance contracts held [member]	member	Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure	This member stands for reinsurance contracts held. Reinsurance contracts are insurance contracts issued by one entity (the reinsurer) to compensate another entity for claims arising from one or more insurance contracts issued by that other entity (underlying contracts). [Refer: Insurance contracts [member]]
Maturity [axis]	axis	Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 16.97 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 7.42E e Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.23B a Disclosure, IAS 1.61 Disclosure, IAS 19.147 c Example, Effective 2023-01-01 IFRS 17.109A Disclosure, IFRS 17.109A Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated time bands [member]	member [default]	IFRS 7.B11 Example, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 16.97 Disclosure, IFRS 7.B35 Example, IAS 19.147 c Example, IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.109A Disclosure, IAS 1.61 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 17.109 Disclosure	This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.
Not later than one year [member]	member	IAS 1.61 a Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of not later than one year.
Later than one year and not later than two years [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than one year and not later than two years.
Later than two years and not later than three years [member]	member	Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than two years and not later than three years.
Later than three years and not later than four years [member]	member	IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than three years and not later than four years.
Later than four years and not later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than four years and not later than five years.
Later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than five years.
Insurance contracts [axis]	axis	Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.106 Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.100 c Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 17.107 Disclosure, IFRS 17.106 Disclosure, IFRS 17.109 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Insurance contracts [member]	member [default]	Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.100 c Disclosure, Effective 2023-01-01 IFRS 17.106 Disclosure, IFRS 17.109 Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.107 Disclosure	This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held, except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70A of IFRS 17; (b) investment contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with discretionary participation features is a financial instrument that provides a particular investor with the contractual right to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for the 'Insurance contracts' axis if no other member is used.
Insurance contracts to which premium allocation approach has been applied [member]	member	Effective 2023-01-01 IFRS 17.100 c Disclosure, IFRS 17.100 c Disclosure	This member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.
Insurance contracts other than those to which premium allocation approach has been applied [member]	member	Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.106 Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, IFRS 17.107 Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.109 Disclosure	This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.
Disclosure of information about expected recognition of contractual service margin in profit or loss [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Contractual service margin	X instant, credit	Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 17.109 Disclosure	The amount of the contractual service margin. [Refer: Contractual service margin [member]]
Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [text block]	text block	Effective 2023-01-01 IFRS 17.109A Disclosure, IFRS 17.109A Disclosure	The disclosure of information about the expected derecognition of the assets for insurance acquisition cash flows. [Refer: Insurance contracts [member]; Assets for insurance acquisition cash flows; Insurance contracts liability (asset)]
Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [abstract]
Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [table]	table	Effective 2023-01-01 IFRS 17.109A Disclosure, IFRS 17.109A Disclosure	Schedule disclosing information related to the expected derecognition of the assets for insurance acquisition cash flows.
Maturity [axis]	axis	Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 16.97 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 7.42E e Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.23B a Disclosure, IAS 1.61 Disclosure, IAS 19.147 c Example, Effective 2023-01-01 IFRS 17.109A Disclosure, IFRS 17.109A Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated time bands [member]	member [default]	IFRS 7.B11 Example, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 16.97 Disclosure, IFRS 7.B35 Example, IAS 19.147 c Example, IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.109A Disclosure, IAS 1.61 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 17.109 Disclosure	This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.
Not later than one year [member]	member	IAS 1.61 a Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of not later than one year.
Later than one year and not later than two years [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than one year and not later than two years.
Later than two years and not later than three years [member]	member	Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than two years and not later than three years.
Later than three years and not later than four years [member]	member	IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than three years and not later than four years.
Later than four years and not later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than four years and not later than five years.
Later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than five years.
Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Assets for insurance acquisition cash flows	X duration, debit	Effective 2023-01-01 IFRS 17.109A Disclosure, Effective 2023-01-01 IFRS 17.105A Disclosure, IFRS 17.109A Disclosure, IFRS 17.105A Disclosure	The amount of insurance acquisition cash flows that are assets, recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Assets; Insurance contracts [member]]
Insurance finance income (expenses)	X duration, credit	Effective 2023-01-01 IFRS 17.110 Disclosure, IFRS 17.110 Disclosure	The amount that comprises the change in the carrying amount of the group of insurance contracts arising from: (a) the effect of the time value of money and changes in the time value of money; and (b) the effect of financial risk and changes in financial risk; but (c) excluding any such changes for groups of insurance contracts with direct participation features that would adjust the contractual service margin but do not do so when applying paragraphs 45(b)(ii), 45(b)(iii), 45(c)(ii) or 45(c)(iii) of IFRS 17.
Explanation of insurance finance income (expenses)	text	Effective 2023-01-01 IFRS 17.110 Disclosure, IFRS 17.110 Disclosure	The explanation of the total amount of insurance finance income (expenses) in the reporting period. [Refer: Insurance finance income (expenses)]
Explanation of relationship between insurance finance income (expenses) and investment return on assets	text	Effective 2023-01-01 IFRS 17.110 Disclosure, IFRS 17.110 Disclosure	The explanation of the relationship between insurance finance income (expenses) and the investment return on assets, to enable users of the entity's financial statements to evaluate the sources of finance income or expenses recognised in profit or loss and other comprehensive income. [Refer: Insurance finance income (expenses)]
Description of composition of underlying items for contracts with direct participation features	text	Effective 2023-01-01 IFRS 17.111 Disclosure, IFRS 17.111 Disclosure	The description of the composition of the underlying items for contracts with direct participation features. Insurance contracts with direct participation features are insurance contracts for which, at inception: (a) the contractual terms specify that the policyholder participates in a share of a clearly identified pool of underlying items; (b) the entity expects to pay to the policyholder an amount equal to a substantial share of the fair value returns on the underlying items; and (c) the entity expects a substantial proportion of any change in the amounts to be paid to the policyholder to vary with the change in fair value of the underlying items. Underlying items are items that determine some of the amounts payable to a policyholder.
Fair value of underlying items for contracts with direct participation features	X instant, debit	Effective 2023-01-01 IFRS 17.111 Disclosure, IFRS 17.111 Disclosure	The fair value of the underlying items for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]
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 2023-01-01 IFRS 17.112 Disclosure, IFRS 17.112 Disclosure	The amount of the effect on the adjustment to the contractual service margin in the current period of a choice not to adjust the contractual service margin for some changes in the fulfilment cash flows of contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]
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 2023-01-01 IFRS 17.113 a Disclosure, IFRS 17.113 a Disclosure	The description of the reason why an entity was required to change the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]
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 2023-01-01 IFRS 17.113 b Disclosure, IFRS 17.113 b Disclosure	The disclosure of the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]
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 2023-01-01 IFRS 17.113 b Disclosure, IFRS 17.113 b Disclosure	Schedule disclosing information related to the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features.
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 2023-01-01 IFRS 17.113 b Disclosure, IFRS 17.113 b Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Currently stated [member]	member [default]	Effective 2023-01-01 IFRS 17.113 b Disclosure, IAS 1.20 d Common practice, IAS 8.29 c (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.49 b (i) Disclosure, IAS 8.28 f (i) Disclosure, IFRS 17.113 b Disclosure	This member stands for the information currently stated in the financial statements. It also represents the standard value for the 'Retrospective application and retrospective restatement' and 'Departure from requirement of IFRS' axes if no other member is used.
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 2023-01-01 IFRS 17.113 b Disclosure, IFRS 17.113 b Disclosure	This member stands for the effect of the adjustments for financial statement line items affected by the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]
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		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Profit (loss)	X duration, credit	IFRS 1.32 a (ii) Disclosure, IFRS 8.23 Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example, IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, Effective 2023-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 17.113 b Example	The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
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 2023-01-01 IFRS 17.113 c Disclosure, IFRS 17.113 c Disclosure	The amount of the insurance contracts liability (asset) at the date of the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features to which the change applied. [Refer: Insurance contracts liability (asset)]
Explanation of how entity determined measurement of insurance contracts at transition date	text	Effective 2023-01-01 IFRS 17.115 Disclosure, IFRS 17.115 Disclosure	The explanation of how an entity determined the measurement of insurance contracts at the transition date. [Refer: Insurance contracts [member]]
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 2023-01-01 IFRS 17.116 Disclosure, IFRS 17.116 Disclosure	The cumulative amount included in other comprehensive income for financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Financial assets measured at fair value through other comprehensive income]
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 2023-01-01 IFRS 17.116 Common practice, IFRS 17.116 Common practice	The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]
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 2023-01-01 IFRS 17.116 Example, IFRS 17.116 Example	The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting from gains (losses) in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]
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 2023-01-01 IFRS 17.116 Example, IFRS 17.116 Example	The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting from reclassification adjustments in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]
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 2023-01-01 IFRS 17.116 Disclosure, IFRS 17.116 Disclosure	The cumulative amount included in other comprehensive income for financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Financial assets measured at fair value through other comprehensive income]
Disclosure of significant judgements and changes in judgements made in applying IFRS 17 [text block]	text block	Effective 2023-01-01 IFRS 17.117 Disclosure, IFRS 17.117 Disclosure	The disclosure of the significant judgements and changes in judgements made in applying IFRS 17. Specifically, an entity shall disclose the inputs, assumptions and estimation techniques used.
Description of methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods	text	Effective 2023-01-01 IFRS 17.117 a Disclosure, IFRS 17.117 a Disclosure	The description of the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.
Description of changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods	text	Effective 2023-01-01 IFRS 17.117 b Disclosure, IFRS 17.117 b Disclosure	The description of any changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.
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 2023-01-01 IFRS 17.117 b Disclosure, IFRS 17.117 b Disclosure	The description of the reasons for changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.
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 2023-01-01 IFRS 17.117 b Disclosure, IFRS 17.117 b Disclosure	The description of the types of contracts affected by changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.
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 2023-01-01 IFRS 17.117 c (i) Disclosure, IFRS 17.117 c (i) Disclosure	The description of the approach used to distinguish changes in estimates of future cash flows arising from the exercise of discretion from other changes in estimates of future cash flows for contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]
Description of approach used to determine risk adjustment for non-financial risk	text	Effective 2023-01-01 IFRS 17.117 c (ii) Disclosure, IFRS 17.117 c (ii) Disclosure	The description of the approach used to determine the risk adjustment for non-financial risk, including whether changes in the risk adjustment for non-financial risk are disaggregated into an insurance service component and an insurance finance component or are presented in full in the insurance service result. [Refer: Risk adjustment for non-financial risk [member]]
Description of approach used to determine discount rates	text	Effective 2023-01-01 IFRS 17.117 c (iii) Disclosure, IFRS 17.117 c (iii) Disclosure	The description of the approach used to determine discount rates when applying IFRS 17.
Description of approach used to determine investment components	text	Effective 2023-01-01 IFRS 17.117 c (iv) Disclosure, IFRS 17.117 c (iv) Disclosure	The description of the approach used to determine investment components when applying IFRS 17. Investment components are the amounts that an insurance contract requires the entity to repay to a policyholder in all circumstances, regardless of whether an insured event occurs.
Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-return service, insurance contracts without direct participation features	text	Effective 2023-01-01 IFRS 17.117 c (v) Disclosure, IFRS 17.117 c (v) Disclosure	The description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and investment-return service for insurance contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]
Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-related service, insurance contracts with direct participation features	text	Effective 2023-01-01 IFRS 17.117 c (v) Disclosure, IFRS 17.117 c (v) Disclosure	The description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and investment-related service for insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]
Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [text block]	text block	Effective 2023-01-01 IFRS 17.117 a Disclosure, IFRS 17.117 a Disclosure	The disclosure of the inputs to the methods used to measure contracts within the scope of IFRS 17.
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 2023-01-01 IFRS 17.117 a Disclosure, IFRS 17.117 a Disclosure	Schedule disclosing information related to the inputs to the methods used to measure contracts within the scope of IFRS 17.
Methods used to measure contracts within scope of IFRS 17 [axis]	axis	Effective 2023-01-01 IFRS 17.117 a Disclosure, IFRS 17.117 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Methods used to measure contracts within scope of IFRS 17 [member]	member [default]	Effective 2023-01-01 IFRS 17.117 a Disclosure, IFRS 17.117 a Disclosure	This member stands for the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the 'Methods used to measure contracts within scope of IFRS 17' axis if no other member is used.
Inputs to methods used to measure contracts within scope of IFRS 17 [axis]	axis	Effective 2023-01-01 IFRS 17.117 a Disclosure, IFRS 17.117 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Inputs to methods used to measure contracts within scope of IFRS 17 [member]	member [default]	Effective 2023-01-01 IFRS 17.117 a Disclosure, IFRS 17.117 a Disclosure	This member stands for the inputs to the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the 'Inputs to methods used to measure contracts within scope of IFRS 17' axis if no other member is used.
Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Input to method used to measure contracts within scope of IFRS 17	X.XX instant	Effective 2023-01-01 IFRS 17.117 a Disclosure, IFRS 17.117 a Disclosure	The value of an input to a method used to measure contracts within the scope of IFRS 17.
Explanation of methods used to determine insurance finance income (expenses) recognised in profit or loss	text	Effective 2023-01-01 IFRS 17.118 Disclosure, IFRS 17.118 Disclosure	The explanation of the methods used to determine the insurance finance income (expenses) recognised in profit or loss. [Refer: Insurance finance income (expenses)]
Confidence level used to determine risk adjustment for non-financial risk	X.XX instant	Effective 2023-01-01 IFRS 17.119 Disclosure, IFRS 17.119 Disclosure	The confidence level used to determine the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]
Description of technique other than confidence level technique used for determining risk adjustment for non-financial risk	text	Effective 2023-01-01 IFRS 17.119 Disclosure, IFRS 17.119 Disclosure	The description of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]
Confidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment for non-financial risk	X.XX instant	Effective 2023-01-01 IFRS 17.119 Disclosure, IFRS 17.119 Disclosure	The confidence level corresponding to the results of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [text block]	text block	Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	The disclosure of the yield curve used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17.
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 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	Schedule disclosing information related to the yield curve used to discount cash flows that do not vary based on the returns on underlying items.
Maturity [axis]	axis	Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 16.97 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 7.42E e Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.23B a Disclosure, IAS 1.61 Disclosure, IAS 19.147 c Example, Effective 2023-01-01 IFRS 17.109A Disclosure, IFRS 17.109A Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated time bands [member]	member [default]	IFRS 7.B11 Example, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 16.97 Disclosure, IFRS 7.B35 Example, IAS 19.147 c Example, IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.109A Disclosure, IAS 1.61 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 17.109 Disclosure	This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.
Not later than one year [member]	member	IAS 1.61 a Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of not later than one year.
Later than one year and not later than two years [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than one year and not later than two years.
Later than two years and not later than three years [member]	member	Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than two years and not later than three years.
Later than three years and not later than four years [member]	member	IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than three years and not later than four years.
Later than four years and not later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than four years and not later than five years.
Later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than five years.
Range [axis]	axis	IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.B6 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Ranges [member]	member [default]	IFRS 14.33 b Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 13.IE63 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is used.
Bottom of range [member]	member	IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	This member stands for the bottom of a range.
Weighted average [member]	member	IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative effect of each quantity on the average.
Top of range [member]	member	IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure	This member stands for top of a range.
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Yield used to discount cash flows that do not vary based on returns on underlying items	X.XX instant	Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	The yield used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17. Underlying items are items that determine some of the amounts payable to a policyholder. Underlying items can comprise any items; for example a reference portfolio of assets, the net assets of the entity, or a specified subset of the net assets of the entity.
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 2023-01-01 IFRS 17.123 Disclosure, IFRS 17.123 Disclosure	The description of the fact and the reason why the entity's exposure to risk arising from contracts within the scope of IFRS 17 at the end of the reporting period is not representative of its exposure during the period.
Disclosure of additional information representative of risk exposure arising from contracts within scope of IFRS 17 during period [text block]	text block	Effective 2023-01-01 IFRS 17.123 Disclosure, IFRS 17.123 Disclosure	The disclosure of additional information that is representative of the entity's risk exposure arising from contracts within the scope of IFRS 17 during the period, if the information disclosed about the entity’s exposure to risk at the end of the reporting period is not representative.
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [text block]	text block	Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure	The disclosure of the nature and extent of risks that arise from contracts within the scope of IFRS 17.
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 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure	Schedule disclosing information related to the nature and extent of risks that arise from contracts within the scope of IFRS 17.
Types of risks [axis]	axis	Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 7.34 Disclosure, Effective 2023-01-01 IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Risks [member]	member [default]	IFRS 7.21C Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.128 a Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure	This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other member is used.
Insurance risk [member]	member	Effective 2023-01-01 IFRS 17.128 a (i) Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a (i) Disclosure	This member stands for risk, other than financial risk, transferred from the holder of a contract to the issuer. [Refer: Financial risk [member]]
Financial risk [member]	member	Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure	This member stands for the risk of a possible future change in one or more of a specified interest rate, financial instrument price, commodity price, currency exchange rate, index of prices or rates, credit rating or credit index or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract.
Credit risk [member]	member	IFRS 7.32 Example, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure	This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Financial instruments, class [member]]
Liquidity risk [member]	member	Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure	This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
Market risk [member]	member	Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.127 Disclosure	This member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Financial instruments, class [member]]
Currency risk [member]	member	Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.124 Disclosure	This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Financial instruments, class [member]]
Interest rate risk [member]	member	Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.124 Disclosure	This member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Financial instruments, class [member]]
Other price risk [member]	member	Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure	This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Financial instruments, class [member]]
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of exposures to risks that arise from contracts within scope of IFRS 17 and how they arise	text	Effective 2023-01-01 IFRS 17.124 a Disclosure, IFRS 17.124 a Disclosure	The description of the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.
Description of objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17	text	Effective 2023-01-01 IFRS 17.124 b Disclosure, IFRS 17.124 b Disclosure	The description of the entity's objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17.
Description of methods used to measure risks that arise from contracts within scope of IFRS 17	text	Effective 2023-01-01 IFRS 17.124 b Disclosure, IFRS 17.124 b Disclosure	The description of the methods used to measure the risks that arise from contracts within the scope of IFRS 17.
Description of changes in exposures to risks that arise from contracts within scope of IFRS 17 and how they arise	text	Effective 2023-01-01 IFRS 17.124 c Disclosure, IFRS 17.124 c Disclosure	The description of any changes in the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.
Description of changes in objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17	text	Effective 2023-01-01 IFRS 17.124 c Disclosure, IFRS 17.124 c Disclosure	The description of any changes in the entity's objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17.
Description of changes in methods used to measure risks that arise from contracts within scope of IFRS 17	text	Effective 2023-01-01 IFRS 17.124 c Disclosure, IFRS 17.124 c Disclosure	The description of any changes in the methods used to measure the risks that arise from contracts within the scope of IFRS 17.
Summary quantitative information about exposure to risk that arises from contracts within scope of IFRS 17 [text block]	text block	Effective 2023-01-01 IFRS 17.125 a Disclosure, IFRS 17.125 a Disclosure	The disclosure of summary quantitative information about an entity's exposure to risk that arises from contracts within the scope of IFRS 17.
Exposure to risk that arises from contracts within scope of IFRS 17	X instant	Effective 2023-01-01 IFRS 17.125 a Disclosure, IFRS 17.125 a Disclosure	The amount of the exposure to risk that arises from contracts within the scope of IFRS 17.
Information about effect of regulatory frameworks in which entity operates	text	Effective 2023-01-01 IFRS 17.126 Disclosure, IFRS 17.126 Disclosure	Information about the effect of the regulatory frameworks in which the entity operates.
Statement that entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts	text	Effective 2023-01-01 IFRS 17.126 Disclosure, IFRS 17.126 Disclosure	The statement that the entity applies paragraph 20 of IFRS 17 in determining the groups of insurance contracts to which it applies the recognition and measurement requirements in IFRS 17. [Refer: Insurance contracts [member]]
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [text block]	text block	Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.127 Disclosure	The disclosure of detailed information about concentrations of risk that arises from contracts within the scope of IFRS 17.
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 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.127 Disclosure	Schedule disclosing information related to concentrations of risk that arises from contracts within the scope of IFRS 17.
Types of risks [axis]	axis	Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 7.34 Disclosure, Effective 2023-01-01 IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Risks [member]	member [default]	IFRS 7.21C Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.128 a Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure	This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other member is used.
Insurance risk [member]	member	Effective 2023-01-01 IFRS 17.128 a (i) Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a (i) Disclosure	This member stands for risk, other than financial risk, transferred from the holder of a contract to the issuer. [Refer: Financial risk [member]]
Financial risk [member]	member	Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure	This member stands for the risk of a possible future change in one or more of a specified interest rate, financial instrument price, commodity price, currency exchange rate, index of prices or rates, credit rating or credit index or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract.
Credit risk [member]	member	IFRS 7.32 Example, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure	This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Financial instruments, class [member]]
Liquidity risk [member]	member	Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure	This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
Market risk [member]	member	Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.127 Disclosure	This member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Financial instruments, class [member]]
Currency risk [member]	member	Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.124 Disclosure	This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Financial instruments, class [member]]
Interest rate risk [member]	member	Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.124 Disclosure	This member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Financial instruments, class [member]]
Other price risk [member]	member	Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure	This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Financial instruments, class [member]]
Concentrations of risk [axis]	axis	Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.127 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Concentrations of risk [member]	member [default]	Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.127 Disclosure	This member stands for the concentrations of risk. It also represents the standard value for the 'Concentrations of risk' axis if no other member is used.
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of how entity determines concentrations of risk that arises from contracts within scope of IFRS 17	text	Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.127 Disclosure	The description of how the entity determines the concentrations of risk that arises from contracts within the scope of IFRS 17.
Description of shared characteristic that identifies concentration of risk that arises from contracts within scope of IFRS 17	text	Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.127 Disclosure	The description of the shared characteristic that identifies the concentration of risk that arises from contracts within the scope of IFRS 17.
Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [text block]	text block	Effective 2023-01-01 IFRS 17.128 a Disclosure, IFRS 17.128 a Disclosure	The disclosure of the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.
Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [abstract]
Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [table]	table	Effective 2023-01-01 IFRS 17.128 a Disclosure, IFRS 17.128 a Disclosure	Schedule disclosing information related to the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.
Types of risks [axis]	axis	Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 7.34 Disclosure, Effective 2023-01-01 IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Risks [member]	member [default]	IFRS 7.21C Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.128 a Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure	This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other member is used.
Insurance risk [member]	member	Effective 2023-01-01 IFRS 17.128 a (i) Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a (i) Disclosure	This member stands for risk, other than financial risk, transferred from the holder of a contract to the issuer. [Refer: Financial risk [member]]
Financial risk [member]	member	Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure	This member stands for the risk of a possible future change in one or more of a specified interest rate, financial instrument price, commodity price, currency exchange rate, index of prices or rates, credit rating or credit index or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract.
Credit risk [member]	member	IFRS 7.32 Example, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure	This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Financial instruments, class [member]]
Liquidity risk [member]	member	Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure	This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
Market risk [member]	member	Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.127 Disclosure	This member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Financial instruments, class [member]]
Currency risk [member]	member	Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.124 Disclosure	This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Financial instruments, class [member]]
Interest rate risk [member]	member	Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.124 Disclosure	This member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Financial instruments, class [member]]
Other price risk [member]	member	Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure	This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Financial instruments, class [member]]
Risk variables [axis]	axis	Effective 2023-01-01 IFRS 17.128 a Disclosure, IFRS 17.128 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Risk variables [member]	member [default]	Effective 2023-01-01 IFRS 17.128 a Disclosure, IFRS 17.128 a Disclosure	This member stands for the risk variables. It also represents the standard value for the 'Risk variables' axis if no other member is used.
Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Percentage of reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17	X.XX instant	Effective 2023-01-01 IFRS 17.128 a Disclosure, IFRS 17.128 a Disclosure	The percentage of a reasonably possible increase in the risk variable that arises from contracts within scope of IFRS 17.
Increase (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17	X duration, credit	Effective 2023-01-01 IFRS 17.128 a (i) Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.128 a (i) Disclosure	The increase (decrease) in profit (loss) that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.
Increase (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held	X duration, credit	Effective 2023-01-01 IFRS 17.128 a (i) Disclosure, IFRS 17.128 a (i) Disclosure	The increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.
Increase (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17	X instant, credit	Effective 2023-01-01 IFRS 17.128 a (i) Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.128 a (i) Disclosure	The increase (decrease) in equity that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.
Increase (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held	X instant, credit	Effective 2023-01-01 IFRS 17.128 a (i) Disclosure, IFRS 17.128 a (i) Disclosure	The increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.
Percentage of reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17	X.XX instant	Effective 2023-01-01 IFRS 17.128 a Disclosure, IFRS 17.128 a Disclosure	The percentage of the reasonably possible decrease in the risk variable that arises from contracts within scope of IFRS 17.
Increase (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17	X duration, credit	Effective 2023-01-01 IFRS 17.128 a (i) Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.128 a (i) Disclosure	The increase (decrease) in profit (loss) that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.
Increase (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held	X duration, credit	Effective 2023-01-01 IFRS 17.128 a (i) Disclosure, IFRS 17.128 a (i) Disclosure	The increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.
Increase (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17	X instant, credit	Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.128 a (i) Disclosure, IFRS 17.128 a (i) Disclosure, IFRS 17.128 a (ii) Disclosure	The increase (decrease) in equity that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.
Increase (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held	X instant, credit	Effective 2023-01-01 IFRS 17.128 a (i) Disclosure, IFRS 17.128 a (i) Disclosure	The increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.
Explanation of relationship between sensitivities to changes in risk variables arising from insurance contracts and from financial assets held	text	Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 17.128 a (ii) Disclosure	The explanation of the relationship between the sensitivities to changes in risk variables arising from insurance contracts and those arising from financial assets held by the entity. [Refer: Insurance contracts [member]; Financial assets]
Description of methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17	text	Effective 2023-01-01 IFRS 17.128 b Disclosure, IFRS 17.128 b Disclosure	The description of the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.
Description of changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17	text	Effective 2023-01-01 IFRS 17.128 c Disclosure, IFRS 17.128 c Disclosure	The description of the changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17	text	Effective 2023-01-01 IFRS 17.128 c Disclosure, IFRS 17.128 c Disclosure	The description of the reasons for changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.
Disclosure of sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]	text block	Effective 2023-01-01 IFRS 17.129 Disclosure, IFRS 17.129 Disclosure	The disclosure of a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.
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 2023-01-01 IFRS 17.129 a Disclosure, IFRS 17.129 a Disclosure	The explanation of the method, the main parameters and assumptions underlying the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.
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 2023-01-01 IFRS 17.129 b Disclosure, IFRS 17.129 b Disclosure	The explanation of the objective of the method used and of any limitations that may result in the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.
Disclosure of actual claims compared with previous estimates [text block]	text block	Effective 2023-01-01 IFRS 17.130 Disclosure, Expiry date 2023-01-01 IFRS 4.39 c (iii) Disclosure, IFRS 17.130 Disclosure	The disclosure of actual claims compared with previous estimates of the undiscounted amount of the claims (ie claims development). The disclosure about claims development shall start with the period when the earliest material claim(s) arose and for which there is still uncertainty about the amount and timing of the claims payments at the end of the reporting period, but is not required to start more than 10 years before the end of the reporting period. The entity is not required to disclose information about the development of claims for which uncertainty about the amount and timing of the claims payments is resolved typically within one year.
Disclosure of actual claims compared with previous estimates [abstract]
Disclosure of actual claims compared with previous estimates [table]	table	Effective 2023-01-01 IFRS 17.130 Disclosure, IFRS 17.130 Disclosure	Schedule disclosing information related to actual claims compared with previous estimates.
Years of insurance claim [axis]	axis	Effective 2023-01-01 IFRS 17.130 Disclosure, IFRS 17.130 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
All years of insurance claim [member]	member [default]	Effective 2023-01-01 IFRS 17.130 Disclosure, IFRS 17.130 Disclosure	This member stands for all years of the insurance claims. It also represents the standard value for the 'Years of insurance claim' axis if no other member is used.
Reporting year [member]	member	Effective 2023-01-01 IFRS 17.130 Disclosure, IFRS 17.130 Disclosure	This member stands for the reporting year.
One year before reporting year [member]	member	Effective 2023-01-01 IFRS 17.130 Disclosure, IFRS 17.130 Disclosure	This member stands for a year that ended one year before the end of the reporting year.
Two years before reporting year [member]	member	Effective 2023-01-01 IFRS 17.130 Disclosure, IFRS 17.130 Disclosure	This member stands for a year that ended two years before the end of the reporting year.
Three years before reporting year [member]	member	Effective 2023-01-01 IFRS 17.130 Disclosure, IFRS 17.130 Disclosure	This member stands for a year that ended three years before the end of the reporting year.
Four years before reporting year [member]	member	Effective 2023-01-01 IFRS 17.130 Disclosure, IFRS 17.130 Disclosure	This member stands for a year that ended four years before the end of the reporting year.
Five years before reporting year [member]	member	Effective 2023-01-01 IFRS 17.130 Disclosure, IFRS 17.130 Disclosure	This member stands for a year that ended five years before the end of the reporting year.
Six years before reporting year [member]	member	Effective 2023-01-01 IFRS 17.130 Disclosure, IFRS 17.130 Disclosure	This member stands for a year that ended six years before the end of the reporting year.
Seven years before reporting year [member]	member	Effective 2023-01-01 IFRS 17.130 Disclosure, IFRS 17.130 Disclosure	This member stands for a year that ended seven years before the end of the reporting year.
Eight years before reporting year [member]	member	Effective 2023-01-01 IFRS 17.130 Disclosure, IFRS 17.130 Disclosure	This member stands for a year that ended eight years before the end of the reporting year.
Nine years before reporting year [member]	member	Effective 2023-01-01 IFRS 17.130 Disclosure, IFRS 17.130 Disclosure	This member stands for a year that ended nine years before the end of the reporting year.
Disclosure of actual claims compared with previous estimates [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Estimate of undiscounted claims that arise from contracts within scope of IFRS 17	X instant, credit	Effective 2023-01-01 IFRS 17.130 Disclosure, IFRS 17.130 Disclosure	The estimate of the undiscounted amount of the claims that arise from contracts within the scope of IFRS 17.
Actual claims that arise from contracts within scope of IFRS 17	X instant, debit	Effective 2023-01-01 IFRS 17.130 Disclosure, IFRS 17.130 Disclosure	The amount of the actual claims that arise from contracts within the scope of IFRS 17.
Liabilities for incurred claims that arise from contracts within scope of IFRS 17	X instant, credit	Effective 2023-01-01 IFRS 17.130 Disclosure, IFRS 17.130 Disclosure	The amount of the liabilities for incurred claims that arise from contracts within the scope of IFRS 17. [Refer: Liabilities for incurred claims [member]]
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [text block]	text block	Effective 2023-01-01 IFRS 17.131 Disclosure, IFRS 17.131 Disclosure	The disclosure of information about credit risk that arises from contracts within the scope of IFRS 17.
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 2023-01-01 IFRS 17.131 Disclosure, IFRS 17.131 Disclosure	Schedule disclosing information related to credit risk that arises from contracts within the scope of IFRS 17.
Disaggregation of insurance contracts [axis]	axis	Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.131 a Disclosure, IFRS 17.109 Disclosure, IFRS 17.107 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Disaggregation of insurance contracts [member]	member [default]	Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.132 b Disclosure	This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts held. It also represents the standard value for the 'Disaggregation of insurance contracts' axis if no other member is used. [Refer: Insurance contracts [member]]
Insurance contracts issued [member]	member	Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.98 Disclosure	This member stands for insurance contracts issued. [Refer: Insurance contracts [member]]
Reinsurance contracts held [member]	member	Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure	This member stands for reinsurance contracts held. Reinsurance contracts are insurance contracts issued by one entity (the reinsurer) to compensate another entity for claims arising from one or more insurance contracts issued by that other entity (underlying contracts). [Refer: Insurance contracts [member]]
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Maximum exposure to credit risk that arises from contracts within scope of IFRS 17	X instant	Effective 2023-01-01 IFRS 17.131 a Disclosure, IFRS 17.131 a Disclosure	The amount that best represents the maximum exposure at the end of the reporting period to credit risk that arises from contracts within the scope of IFRS 17. [Refer: Credit risk [member]]
Information about credit quality of reinsurance contracts held that are assets	text	Effective 2023-01-01 IFRS 17.131 b Disclosure, IFRS 17.131 b Disclosure	Information about the credit quality of reinsurance contracts held by the entity that are assets. [Refer: Reinsurance contracts held [member]]
Description of how entity manages liquidity risk that arises from contracts within scope of IFRS 17	text	Effective 2023-01-01 IFRS 17.132 a Disclosure, IFRS 17.132 a Disclosure	The description of how the entity manages the liquidity risk that arises from contracts within the scope of IFRS 17. [Refer: Liquidity risk [member]]
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [text block]	text block	Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 17.132 b Disclosure	The disclosure of the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.
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 2023-01-01 IFRS 17.132 b Disclosure, IFRS 17.132 b Disclosure	Schedule disclosing information related to the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.
Maturity [axis]	axis	Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 16.97 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 7.42E e Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.23B a Disclosure, IAS 1.61 Disclosure, IAS 19.147 c Example, Effective 2023-01-01 IFRS 17.109A Disclosure, IFRS 17.109A Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated time bands [member]	member [default]	IFRS 7.B11 Example, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 16.97 Disclosure, IFRS 7.B35 Example, IAS 19.147 c Example, IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.109A Disclosure, IAS 1.61 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 17.109 Disclosure	This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.
Not later than one year [member]	member	IAS 1.61 a Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of not later than one year.
Later than one year and not later than two years [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than one year and not later than two years.
Later than two years and not later than three years [member]	member	Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than two years and not later than three years.
Later than three years and not later than four years [member]	member	IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than three years and not later than four years.
Later than four years and not later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than four years and not later than five years.
Later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than five years.
Disaggregation of insurance contracts [axis]	axis	Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.131 a Disclosure, IFRS 17.109 Disclosure, IFRS 17.107 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Disaggregation of insurance contracts [member]	member [default]	Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.132 b Disclosure	This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts held. It also represents the standard value for the 'Disaggregation of insurance contracts' axis if no other member is used. [Refer: Insurance contracts [member]]
Insurance contracts issued [member]	member	Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.98 Disclosure	This member stands for insurance contracts issued. [Refer: Insurance contracts [member]]
Reinsurance contracts held [member]	member	Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure	This member stands for reinsurance contracts held. Reinsurance contracts are insurance contracts issued by one entity (the reinsurer) to compensate another entity for claims arising from one or more insurance contracts issued by that other entity (underlying contracts). [Refer: Insurance contracts [member]]
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Remaining contractual undiscounted cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities	X instant, credit	Effective 2023-01-01 IFRS 17.132 b (i) Disclosure, IFRS 17.132 b (i) Disclosure	The amount of the remaining contractual undiscounted cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities.
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 2023-01-01 IFRS 17.132 b (ii) Disclosure, IFRS 17.132 b (ii) Disclosure	The amount of the estimates of the present value of future cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities.
Amounts payable on demand that arise from contracts within scope of IFRS 17	X instant, credit	Effective 2023-01-01 IFRS 17.132 c Disclosure, IFRS 17.132 c Disclosure	The amounts payable on demand that arise from contracts within the scope of IFRS 17.
Explanation of relationship between amounts payable on demand that arise from contracts within scope of IFRS 17 and carrying amount of related portfolios of contracts	text	Effective 2023-01-01 IFRS 17.132 c Disclosure, IFRS 17.132 c Disclosure	The explanation of the relationship between the amounts payable on demand that arise from contracts within the scope of IFRS 17 and the carrying amount of the related portfolios of contracts.
Identification of unadjusted comparative information	text	IFRS 11.C13B Disclosure, IFRS 10.C6B Disclosure, IAS 38.130I Disclosure, Effective 2023-01-01 IFRS 17.C27 Disclosure, IAS 27.18I Disclosure, IAS 16.80A Disclosure, IFRS 17.C27 Disclosure	The identification of unadjusted comparative information in the financial statements.
Statement that unadjusted comparative information has been prepared on different basis	text	IAS 27.18I Disclosure, IAS 16.80A Disclosure, IFRS 10.C6B Disclosure, Effective 2023-01-01 IFRS 17.C27 Disclosure, IFRS 11.C13B Disclosure, IAS 38.130I Disclosure, IFRS 17.C27 Disclosure	The statement that unadjusted comparative information in the financial statements has been prepared on a different basis.
Explanation of basis of preparation of unadjusted comparative information	text	IAS 27.18I Disclosure, Effective 2023-01-01 IFRS 17.C27 Disclosure, IFRS 10.C6B Disclosure, IAS 38.130I Disclosure, IAS 16.80A Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure	The explanation of the basis used for the preparation of unadjusted comparative information in the financial statements.
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 2023-01-01 IFRS 17.C28 Disclosure, IFRS 17.C28 Disclosure	The statement that the entity does not disclose previously unpublished information about claims development that occurred earlier than five years before the end of the annual reporting period in which it first applies IFRS 17.
Disclosure of qualitative information about application of classification overlay and impairment requirements [text block]	text block	Effective 2023-01-01 IFRS 17.C28E a Disclosure, IFRS 17.C28E a Disclosure	The disclosure of qualitative information about the extent to which the classification overlay has been applied and whether and to what extent the impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied.
Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [text block]	text block	Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 17.C32 Disclosure	The disclosure of redesignation of financial assets at the date of initial application of IFRS 17.
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 2023-01-01 IFRS 17.C32 Disclosure, IFRS 17.C32 Disclosure	Schedule disclosing information related to redesignation of financial assets at the date of initial application of IFRS 17.
Classes of financial assets [axis]	axis	Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 7.42I Disclosure, Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial assets, class [member]	member [default]	Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 7.6 Disclosure, Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial assets' axis if no other member is used. [Refer: Financial assets]
Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of basis for determining financial assets eligible for redesignation at date of initial application of IFRS 17	text	Effective 2023-01-01 IFRS 17.C32 a Disclosure, IFRS 17.C32 a Disclosure	The description of the basis for determining financial assets eligible for redesignation at the date of initial application of IFRS 17. A financial asset is eligible only if the financial asset is not held in respect of an activity that is unconnected with contracts within the scope of IFRS 17.
Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category immediately before redesignation	text	Effective 2023-01-01 IFRS 17.C32 b (i) Disclosure, IFRS 17.C32 b (i) Disclosure	The measurement category, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.
Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount immediately before redesignation	X instant, debit	Effective 2023-01-01 IFRS 17.C32 b (i) Disclosure, IFRS 17.C32 b (i) Disclosure	The carrying amount, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.
Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category after redesignation	text	Effective 2023-01-01 IFRS 17.C32 b (ii) Disclosure, IFRS 17.C32 b (ii) Disclosure	The measurement category, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.
Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount after redesignation	X instant, debit	Effective 2023-01-01 IFRS 17.C32 b (ii) Disclosure, IFRS 17.C32 b (ii) Disclosure	The carrying amount, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.
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 2023-01-01 IFRS 17.C32 c Disclosure, IFRS 17.C32 c Disclosure	The carrying amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 that are no longer so designated after application of IFRS 17.
Information on how entity redesignated financial assets whose classification has changed on initially applying IFRS 17	text	Effective 2023-01-01 IFRS 17.C33 a Disclosure, IFRS 17.C33 a Disclosure	Information on how the entity redesignated financial assets whose classification has changed on initially applying IFRS 17.
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 2023-01-01 IFRS 17.C33 b Disclosure, IFRS 17.C33 b Disclosure	The description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 at the date of initial application of IFRS 17.
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 2023-01-01 IFRS 17.C33 c Disclosure, IFRS 17.C33 c Disclosure	The explanation of why the entity came to any different conclusions in the new assessment applying paragraphs 4.1.2(a) or 4.1.2A(a) of IFRS 9 at the date of initial application of IFRS 17.
[838000] Notes - Earnings per share
Disclosure of earnings per share [text block]	text block	IAS 33 - Disclosure Disclosure	The entire disclosure for earnings per share.
Earnings per share [text block]	text block	IAS 33.66 Disclosure	The disclosure of earnings per share.
Earnings per share [abstract]
Earnings per share [table]	table	IAS 33.66 Disclosure	Schedule disclosing information related to earnings per share.
Classes of ordinary shares [axis]	axis	IAS 33.66 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Ordinary shares [member]	member [default]	IAS 1.79 a Common practice, IAS 33.66 Disclosure	This member stands for equity instruments that are subordinate to all other classes of equity instruments. It also represents the standard value for the 'Classes of ordinary shares' axis if no other member is used.
Earnings per share [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Basic earnings per share [abstract]
Basic earnings (loss) per share from continuing operations	X.XX duration	IAS 33.66 Disclosure, IAS 33.67 Disclosure	Basic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations [member]]
Basic earnings (loss) per share from discontinued operations	X.XX duration	IAS 33.67 Disclosure, IAS 33.68 Disclosure	Basic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]]
Total basic earnings (loss) per share	X.XX duration	IAS 33.67 Disclosure, IAS 33.66 Disclosure	The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).
Diluted earnings per share [abstract]
Diluted earnings (loss) per share from continuing operations	X.XX duration	IAS 33.67 Disclosure, IAS 33.66 Disclosure	Diluted earnings (loss) per share from continuing operations. [Refer: Continuing operations [member]; Diluted earnings (loss) per share]
Diluted earnings (loss) per share from discontinued operations	X.XX duration	IAS 33.68 Disclosure, IAS 33.67 Disclosure	Diluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations [member]]
Total diluted earnings (loss) per share	X.XX duration	IAS 33.67 Disclosure, IAS 33.66 Disclosure	The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]
Profit (loss), attributable to ordinary equity holders of parent entity [abstract]
Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share	X duration, credit	IAS 33.70 a Disclosure	The profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity. [Refer: Continuing operations [member]; Profit (loss) from continuing operations]
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share	X duration, credit	IAS 33.70 a Disclosure	The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss) from discontinued operations]
Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share	X duration, credit	IAS 33.70 a Disclosure	The profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss)]
Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share	X duration, credit	IAS 33.70 a Disclosure	The profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from continuing operations]
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share	X duration, credit	IAS 33.70 a Disclosure	The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from discontinued operations]
Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share	X duration, credit	IAS 33.70 a Disclosure	The profit (loss) attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss)]
Weighted average ordinary shares used in calculating basic and diluted earnings per share [abstract]
Weighted average number of ordinary shares used in calculating basic earnings per share	shares	IAS 33.70 b Disclosure	The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor.
Dilutive effect of convertible instruments on number of ordinary sharesDilutive effect of convertible instruments on weighted average number of ordinary shares	shares	IAS 33.70 b Common practice	The number of dilutive potential ordinary shares that relate to the assumed conversion of the entity's convertible instruments.The potential dilutive effect on the weighted average number of ordinary shares that relate to the assumed conversion of the entity's convertible instruments.
Dilutive effect of share options on number of ordinary sharesDilutive effect of share options on weighted average number of ordinary shares	shares	IAS 33.70 b Common practice	The number of dilutive potential ordinary shares that relate to the assumed exercise of the entity's share options.The potential dilutive effect on the weighted average number of ordinary shares that relate to the assumed exercise of the entity's share options.
Dilutive effect of contingently issuable shares on weighted average number of ordinary shares	shares	IAS 33.70 b Example	The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s contingently issuable shares.
Dilutive effect of restricted share units on weighted average number of ordinary shares	shares	IAS 33.70 b Common practice	The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s restricted share units.
Dilutive effect of warrants on weighted average number of ordinary shares	shares	IAS 33.70 b Common practice	The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s warrants.
Dilutive effect of other instruments on weighted average number of ordinary shares	shares	IAS 33.70 b Common practice	The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s other instruments.
Total dilutive effect of all instruments on weighted average number of ordinary shares	shares	IAS 33.70 b Disclosure	The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s instruments. It represents the aggregate of the reconciliation amounts for all classes of instruments that reflect dilutive effect on weighted average number of ordinary shares.
Weighted average number of ordinary shares used in calculating diluted earnings per share	shares	IAS 33.70 b Disclosure	The weighted average number of ordinary shares outstanding plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]
Increase (decrease) in number of ordinary shares issued	shares	IAS 1.112 c Common practice	The increase (decrease) in the number of ordinary shares issued. [Refer: Ordinary shares [member]]
Adjustments to reconcile profit (loss) to numerator used in calculating earnings per share [abstract]
Profit (loss), attributable to owners of parent	X duration, credit	IAS 1.81B a (ii) Disclosure	The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]
Adjustments to reconcile profit (loss) to numerator used in calculating basic earnings per share [abstract]
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 a Example	Adjustment to profit (loss) for non-participating preference share dividends to calculate profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Preference shares [member]; Profit (loss)]
Loss (profit) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument	(X) duration	IAS 33.A14 Common practice, IAS 33.70 a Common practice	The profit (loss) used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)]
Adjustments to profit (loss) for interest and dividends on equity instruments, other than preference shares and participating equity instruments	(X) duration, debit	IAS 33.70 a Common practice	The adjustment to reconcile profit (loss) attributable to the parent entity to the numerator used in calculating basic earnings (loss) resulting from interest and dividends on equity instruments other than preference shares and participating equity instruments.
Total adjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings per share	(X) duration, debit	IAS 33.70 a Disclosure	The adjustment to reconcile profit (loss) attributable to the parent entity to the numerator used in calculating basic earnings per share. It represents the aggregate of the reconciliation amounts for all classes of instruments that affect basic earnings per share.
Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share	X duration, credit	IAS 33.70 a Disclosure	The profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss)]
Increase (decrease) to profit (loss) to reflect dilutive effect resulting from assumed conversion of potential ordinary shares	X duration, credit	IAS 33.70 a Disclosure	The increase (decrease) to profit (loss) to reflect the dilutive effect from assumed conversion of all potential ordinary shares.
Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share	X duration, credit	IAS 33.70 a Disclosure	The profit (loss) attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss)]
Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [text block]	text block	IAS 33.70 c Disclosure	The disclosure of instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented.
Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [abstract]
Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [table]	table	IAS 33.70 c Common practice
Types of antidilutive instruments [axis]	axis	IAS 33.70 c Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Antidilutive instruments [member]	member [default]	IAS 33.70 c Disclosure	This member stands for antidilutive instruments. Instruments are antidilutive when their conversion to ordinary shares would increase earnings per share or decrease loss per share from continuing operations. The calculation of diluted earnings per share does not assume conversion, exercise, or other issue of potential ordinary shares that would have an antidilutive effect on earnings per share. It also represents the standard value for the ‘Types of antidilutive instruments' axis if no other member is used.
Convertible instruments [member]	member	IAS 33.70 c Common practice	This member stands for a class of antidilutive instrument representing convertible instruments.
Share options [member]	member	IAS 33.70 c Common practice	This member stands for a class of antidilutive instrument representing share options.
Contingently issuable shares [member]	member	IAS 33.70 c Example	This member stands for a class of antidilutive instrument representing contingently issuable shares.
Restricted share units [member]	member	IAS 33.70 c Common practice	This member stands for a class of antidilutive instrument representing restricted share units.
Warrants [member]	member	IAS 33.70 c Common practice	This member stands for a class of antidilutive instrument representing warrants.
Other antidilutive instruments [member]	member	IAS 33.70 c Common practice	This member stands for a class of antidilutive instrument representing antidilutive instrument that the entity does not separately disclose in the same statement or note.
Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [line items]	line items
Number of potential ordinary shares that are antidilutive in period presented	shares	IAS 33.70 c Common practice	Number of potential ordinary shares that are antidilutive in the period presented.
Number of instruments that are antidilutive in period presented	X.XX duration	IAS 33.70 c Disclosure	Number of (units of) instruments that are antidilutive in the period presented.
Description of transactions after reporting period that significantly change number of ordinary shares outstanding	text	IAS 33.70 d Disclosure	The description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]]
Description of transactions after reporting period that significantly change number of potential ordinary shares outstanding	text	IAS 33.70 d Disclosure	The description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of potential ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]; Potential ordinary share transactions [member]]
Participating equity instruments other than ordinary shares [abstract]
Earnings (loss) per instrument, participating equity instruments other than ordinary shares [abstract]
Basic earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary shares	X.XX duration	IAS 33.A14 Common practice	Basic earnings (loss) per instrument from continuing operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares; Continuing operations [member]]
Basic earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary shares	X.XX duration	IAS 33.A14 Common practice	Basic earnings (loss) per instrument from discontinued operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares; Discontinued operations [member]]
Total basic earnings (loss) per instrument, participating equity instruments other than ordinary shares	X.XX duration	IAS 33.A14 Common practice	Basic earnings (loss) per share for an equity instrument that participates in profit with ordinary shares according to a predetermined formula.
Diluted earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary shares	X.XX duration	IAS 33.A14 Common practice	Diluted earnings (loss) per instrument from continuing operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares; Continuing operations [member]]
Diluted earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary shares	X.XX duration	IAS 33.A14 Common practice	Diluted earnings (loss) per instrument from discontinued operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares; Discontinued operations [member]]
Total diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares	X.XX duration	IAS 33.A14 Common practice	Diluted earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula.
Profit (loss) attributable to participating equity instruments other than ordinary shares [abstract]
Profit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument	X duration, credit	IAS 33.A14 Common practice	The profit (loss) from continuing operations used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from continuing operations]
Profit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument	X duration, credit	IAS 33.A14 Common practice	The profit (loss) from discontinued operations used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from discontinued operations]
Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument	X duration	IAS 33.A14 Common practice, IAS 33.70 a Common practice	The profit (loss) used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)]
Profit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument	X duration, credit	IAS 33.A14 Common practice	The profit (loss) from continuing operations used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from continuing operations]
Profit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument	X duration, credit	IAS 33.A14 Common practice	The profit (loss) from discontinued operations used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from discontinued operations]
Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument	X duration, credit	IAS 33.A14 Common practice	The profit (loss) used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)]
Weighted average number of participating equity instruments other than ordinary shares [abstract]
Weighted average number of instruments used in calculating basic earnings (loss) per instrument, participating equity instruments other than ordinary shares	shares	IAS 33.A14 Common practice	The weighted average number of instruments used in calculating basic earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares]
Weighted average number of instruments used in calculating diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares	shares	IAS 33.A14 Common practice	The weighted average number of instruments used in calculating diluted earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares]
Disclosure of depositary receipts [text block]	text block	IAS 1.112 c Common practice	The disclosure of information about depositary receipts.
Disclosure of depositary receipts [abstract]
Disclosure of depositary receipts [table]	table	IAS 1.112 c Common practice	Schedule disclosing information about depositary receipts.
Underlying equity instrument and depositary receipts [axis]	axis	IAS 1.112 c Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Underlying equity instrument [member]	member [default]	IAS 1.112 c Common practice	This member represents the standard value for the ‘Underlying equity instrument and depositary receipts’ axis if no other member is used.
All types of depositary receipts [member]	member	IAS 1.112 c Common practice	This member stands for all types of depositary receipts.
Classes of ordinary shares [axis]	axis	IAS 33.66 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Ordinary shares [member]	member [default]	IAS 1.79 a Common practice, IAS 33.66 Disclosure	This member stands for equity instruments that are subordinate to all other classes of equity instruments. It also represents the standard value for the 'Classes of ordinary shares' axis if no other member is used.
Disclosure of depositary receipts [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Number of shares represented by one depositary receipt	X.XX instant	IAS 1.112 c Common practice	The number of shares represented by one depositary receipt.
Basic earnings per share [abstract]
Basic earnings (loss) per share from continuing operations	X.XX duration	IAS 33.66 Disclosure, IAS 33.67 Disclosure	Basic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations [member]]
Basic earnings (loss) per share from discontinued operations	X.XX duration	IAS 33.67 Disclosure, IAS 33.68 Disclosure	Basic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]]
Total basic earnings (loss) per share	X.XX duration	IAS 33.67 Disclosure, IAS 33.66 Disclosure	The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).
Diluted earnings per share [abstract]
Diluted earnings (loss) per share from continuing operations	X.XX duration	IAS 33.67 Disclosure, IAS 33.66 Disclosure	Diluted earnings (loss) per share from continuing operations. [Refer: Continuing operations [member]; Diluted earnings (loss) per share]
Diluted earnings (loss) per share from discontinued operations	X.XX duration	IAS 33.68 Disclosure, IAS 33.67 Disclosure	Diluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations [member]]
Total diluted earnings (loss) per share	X.XX duration	IAS 33.67 Disclosure, IAS 33.66 Disclosure	The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]
Weighted average ordinary shares used in calculating basic and diluted earnings per share [abstract]
Weighted average number of ordinary shares used in calculating basic earnings per share	shares	IAS 33.70 b Disclosure	The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor.
Dilutive effect of convertible instruments on number of ordinary sharesDilutive effect of convertible instruments on weighted average number of ordinary shares	shares	IAS 33.70 b Common practice	The number of dilutive potential ordinary shares that relate to the assumed conversion of the entity's convertible instruments.The potential dilutive effect on the weighted average number of ordinary shares that relate to the assumed conversion of the entity's convertible instruments.
Dilutive effect of share options on number of ordinary sharesDilutive effect of share options on weighted average number of ordinary shares	shares	IAS 33.70 b Common practice	The number of dilutive potential ordinary shares that relate to the assumed exercise of the entity's share options.The potential dilutive effect on the weighted average number of ordinary shares that relate to the assumed exercise of the entity's share options.
Dilutive effect of contingently issuable shares on weighted average number of ordinary shares	shares	IAS 33.70 b Example	The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s contingently issuable shares.
Dilutive effect of restricted share units on weighted average number of ordinary shares	shares	IAS 33.70 b Common practice	The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s restricted share units.
Dilutive effect of warrants on weighted average number of ordinary shares	shares	IAS 33.70 b Common practice	The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s warrants.
Dilutive effect of other instruments on weighted average number of ordinary shares	shares	IAS 33.70 b Common practice	The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s other instruments.
Total dilutive effect of all instruments on weighted average number of ordinary shares	shares	IAS 33.70 b Disclosure	The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s instruments. It represents the aggregate of the reconciliation amounts for all classes of instruments that reflect dilutive effect on weighted average number of ordinary shares.
Weighted average number of ordinary shares used in calculating diluted earnings per share	shares	IAS 33.70 b Disclosure	The weighted average number of ordinary shares outstanding plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]
Explanation of adjustments between denominators used to calculate basic and diluted earnings per share	text	IAS 33.70 b Disclosure	The reconciliation of the denominators used in calculating basic and diluted earnings per share to each other.
Dilutive effect of convertible instruments on number of ordinary sharesDilutive effect of convertible instruments on weighted average number of ordinary shares	shares	IAS 33.70 b Common practice	The number of dilutive potential ordinary shares that relate to the assumed conversion of the entity's convertible instruments.The potential dilutive effect on the weighted average number of ordinary shares that relate to the assumed conversion of the entity's convertible instruments.
Dilutive effect of share options on number of ordinary sharesDilutive effect of share options on weighted average number of ordinary shares	shares	IAS 33.70 b Common practice	The number of dilutive potential ordinary shares that relate to the assumed exercise of the entity's share options.The potential dilutive effect on the weighted average number of ordinary shares that relate to the assumed exercise of the entity's share options.
Description of instruments with potential future dilutive effect not included in calculation of diluted earnings per share	text	IAS 33.70 c Disclosure	The description of instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented.
[842000] Notes - Effects of changes in foreign exchange rates
Disclosure of effect of changes in foreign exchange rates [text block]	text block	IAS 21 - Disclosure Disclosure	The entire disclosure for the effect of changes in foreign exchange rates.
Description of functional currency	text	IAS 21.57 c Disclosure, IAS 21.53 Disclosure	The description of the currency of the primary economic environment in which the entity operates.
Description of presentation currency	text	IAS 21.53 Disclosure, IAS 1.51 d Disclosure	The description of the currency in which the financial statements are presented.
Description of reason why presentation currency is different from functional currency	text	IAS 21.53 Disclosure	The description of the reason why the currency in which the financial statements are presented is different from the currency of the primary economic environment in which the entity operates.
Description of reason for change in functional currency	text	IAS 21.54 Disclosure	The description of the reason for a change in the entity's functional currency. The functional currency is the currency of the primary economic environment in which the entity operates.
Description of currency in which supplementary information is displayed	text	IAS 21.57 b Disclosure	The description of the currency in which the entity's supplementary information is displayed.
Description of methods of translation used to determine supplementary information	text	IAS 21.57 c Disclosure	The description of the method of translation used to determine the entity's supplementary information when the entity displays the information in a currency that is different from either its functional currency or its presentation currency.
Foreign exchange gain (loss) [abstract]
Foreign exchange gain	X duration, credit	IAS 1.35 Disclosure, IAS 21.52 a Disclosure	The gross gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]
Foreign exchange loss	(X) duration, debit	IAS 1.35 Disclosure, IAS 21.52 a Disclosure	The gross loss arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]
Net foreign exchange gain (loss)	X duration, credit	IAS 1.35 Disclosure, IAS 21.52 a Disclosure	The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]]
Net foreign exchange gain	X duration, credit	IAS 21.52 a Common practice, IAS 1.35 Common practice	The net gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]
Net foreign exchange loss	X duration, debit	IAS 21.52 a Common practice, IAS 1.35 Common practice	The net loss arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]
Reserve of exchange differences on translation	X instant, credit	IAS 21.52 b Disclosure	A component of equity representing exchange differences on translation of financial statements recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income]
Foreign exchange rates [abstract]
Closing foreign exchange rate	X.XX instant	IAS 1.112 c Common practice	The spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery.
Average foreign exchange rate	X.XX duration	IAS 1.112 c Common practice	The average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies.
[851100] Notes - Cash flow statement
Disclosure of cash flow statement [text block]	text block	IAS 7 - Presentation of a statement of cash flows Disclosure	The entire disclosure for a statement of cash flows.
Consideration paid (received)	X duration, credit	IAS 7.40 a Disclosure	The amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]]
Portion of consideration paid (received) consisting of cash and cash equivalents	X duration, credit	IAS 7.40 b Disclosure	The portion of consideration paid or received, consisting of cash and cash equivalents, in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]; Cash and cash equivalents; Consideration paid (received)]
Cash and cash equivalents in subsidiary or businesses acquired or disposed	X duration, debit	IAS 7.40 c Disclosure	The amount of cash and cash equivalents in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]; Cash and cash equivalents]
Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed	X duration, debit	IAS 7.40 d Disclosure	The amount of assets, other than cash or cash equivalents, in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]]
Liabilities in subsidiary or businesses acquired or disposed	X duration, credit	IAS 7.40 d Disclosure	The amount of liabilities in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]]
Description of accounting policy for determining components of cash and cash equivalents [text block]	text block	IAS 7.46 Disclosure	The description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]
Cash and cash equivalents if different from statement of financial position [abstract]
Cash and cash equivalents	X instant, debit	IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure, IAS 1.54 i Disclosure	The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
Bank overdrafts	(X) instant, credit	IAS 7.45 Common practice	The amount that has been withdrawn from an account in excess of existing cash balances. This is considered a short-term extension of credit by the bank. [Refer: Cash and cash equivalents]
Cash and cash equivalents classified as part of disposal group held for sale	X instant, debit	IAS 7.45 Common practice	The amount of cash and cash equivalents that are classified as a part of a disposal group held for sale. [Refer: Cash and cash equivalents; Disposal groups classified as held for sale [member]]
Other differences to cash and cash equivalents in statement of cash flows	(X) instant, credit	IAS 7.45 Common practice	The amount of differences between cash and cash equivalents in the statement of cash flows and the statement of financial position that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]
Total cash and cash equivalents if different from statement of financial position	X instant, debit	IAS 7.45 Common practice	The amount of cash and cash equivalents in the statement of cash flows when different from the amount of cash and cash equivalents in the statement of financial position. [Refer: Cash and cash equivalents]
Explanation of investing and financing transactions not requiring use of cash or cash equivalents	text	IAS 7.43 Disclosure	The explanation of the relevant information about investing and financing transactions that do not require the use of cash or cash equivalents.
Description of acquisition of assets by assuming directly related liabilities or by means of lease	text	IAS 7.44 a Example	The description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a lease.
Description of acquisition of entity by means of equity issue	text	IAS 7.44 b Example	The description of the non-cash acquisition of an entity by means of an equity issue.
Description of conversion of debt to equity	text	IAS 7.44 c Example	The description of the non-cash conversion of debt to equity.
Disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block]	text block	IAS 7.44A Disclosure	The disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities, including both changes arising from cash flows and non-cash changes. [Refer: Liabilities arising from financing activities]
Disclosure of reconciliation of liabilities arising from financing activities [text block]	text block	IAS 7.44D Example	The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]
Disclosure of reconciliation of liabilities arising from financing activities [abstract]
Disclosure of reconciliation of liabilities arising from financing activities [table]	table	IAS 7.44D Example	Schedule disclosing information related to the reconciliation of liabilities arising from financing activities.
Liabilities arising from financing activities [axis]	axis	IAS 7.44D Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Liabilities arising from financing activities [member]	member [default]	IAS 7.44D Example	This member stands for liabilities arising from financing activities. It also represents the standard value for the 'Liabilities arising from financing activities' axis if no other member is used. [Refer: Liabilities arising from financing activities]
Long-term borrowings [member]	member	IAS 7 - C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example	This member stands for long-term borrowings. [Refer: Borrowings]
Short-term borrowings [member]	member	IAS 7 - C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example	This member stands for short-term borrowings. [Refer: Borrowings]
Lease liabilities [member]	member	IAS 7.44C Example, IAS 7 - C Reconciliation of liabilities arising from financing activities Example	This member stands for lease liabilities. [Refer: Lease liabilities]
Assets held to hedge liabilities arising from financing activities [member]	member	IAS 7.44C Example, IAS 7 - C Reconciliation of liabilities arising from financing activities Example	This member stands for assets held to hedge liabilities arising from financing activities. [Refer: Assets; Liabilities arising from financing activities]
Disclosure of reconciliation of liabilities arising from financing activities [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Liabilities arising from financing activities at beginning of period	X instant, credit	IAS 7.44D Example	The amount of liabilities for which cash flows were, or future cash flows will be, classified in the statement of cash flows as cash flows from financing activities. [Refer: Cash flows from (used in) financing activities; Liabilities]
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 a Disclosure	The increase (decrease) in liabilities arising from financing activities resulting from financing cash flows. [Refer: Cash flows from (used in) financing activities; Liabilities arising from financing activities]
Increase (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing activities	X duration, credit	IAS 7.44B b Disclosure	The increase (decrease) in liabilities arising from financing activities resulting from obtaining or losing control of subsidiaries or other businesses. [Refer: Liabilities arising from financing activities; Subsidiaries [member]]
Increase (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activities	X duration, credit	IAS 7.44B c Disclosure	The increase (decrease) in liabilities arising from financing activities resulting from the effect of changes in foreign exchange rates. [Refer: Liabilities arising from financing activities]
Increase (decrease) through changes in fair values, liabilities arising from financing activities	X duration, credit	IAS 7.44B d Disclosure	The increase (decrease) in liabilities arising from financing activities resulting from changes in fair values. [Refer: Liabilities arising from financing activities]
Increase through new leases, liabilities arising from financing activities	X duration, credit	IAS 7 - A Statement of cash flows for an entity other than a financial institution Example, IAS 7.44B Example	The increase in liabilities arising from financing activities resulting from new leases. [Refer: Liabilities arising from financing activities]
Increase (decrease) through other changes, liabilities arising from financing activities	X duration, credit	IAS 7.44B e Disclosure	The increase (decrease) in liabilities arising from financing activities resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities arising from financing activities]
Total increase (decrease) in liabilities arising from financing activities	X duration, credit	IAS 7.44B Disclosure	The increase (decrease) in liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]
Liabilities arising from financing activities at end of period	X instant, credit	IAS 7.44D Example	The amount of liabilities for which cash flows were, or future cash flows will be, classified in the statement of cash flows as cash flows from financing activities. [Refer: Cash flows from (used in) financing activities; Liabilities]
Cash and cash equivalents held by entity unavailable for use by group	X instant, debit	IAS 7.48 Disclosure	The amount of significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents]
Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group	text	IAS 7.48 Disclosure	The commentary by management on significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents]
Disclosure of additional information about understanding financial position and liquidity of entity [text block]	text block	IAS 7.50 Example	The disclosure of additional information that may be relevant to users of financial statements in understanding the financial position and liquidity of an entity.
Undrawn borrowing facilities	X instant, credit	IAS 7.50 a Example	The amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments. [Refer: Capital commitments]
Cash flows from (used in) increases in operating capacity	X duration, debit	IAS 7.50 c Example	The aggregate amount of cash flows that represent increases in the entity's ability to execute operating activities (for example, measured by units of output per day).
Cash flows from (used in) maintaining operating capacity	X duration, debit	IAS 7.50 c Example	The aggregate amount of cash flows that are required to maintain the entity's current ability to execute operating activities (for example, measured by units of output per day).
Income taxes paid (refund) [abstract]
Income taxes paid (refund), classified as operating activities	X duration, credit	IAS 7.14 f Example, IAS 7.35 Disclosure	The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]
Income taxes paid (refund), classified as investing activities	X duration, credit	IAS 7.35 Disclosure, IAS 7.14 f Example	The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]
Income taxes paid (refund), classified as financing activities	X duration, credit	IAS 7.14 f Example, IAS 7.35 Disclosure	The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]
Total income taxes paid (refund)	X duration, credit	IAS 7.35 Disclosure	The cash flows from income taxes paid or refunded.
[861000] Notes - Analysis of other comprehensive income by item
Disclosure of analysis of other comprehensive income by item [text block]	text block	IAS 1.106A Disclosure	The entire disclosure of the analysis of other comprehensive income by item.
Disclosure of analysis of other comprehensive income by item [abstract]
Disclosure of analysis of other comprehensive income by item [table]	table	IAS 1.106A Disclosure	Schedule disclosing information related to the analysis of other comprehensive income by item.
Components of equity [axis]	axis	IAS 1.106 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Equity [member]	member [default]	IAS 1.106 Disclosure	This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the 'Components of equity' axis if no other member is used.
Equity attributable to owners of parent [member]	member	IAS 1.106 Disclosure	This member stands for equity attributable to the owners of the parent.
Issued capital [member]	member	IAS 1.106 Disclosure	This member stands for a component of equity representing issued capital.
Share premium [member]	member	IAS 1.106 Disclosure	This member stands for the amount received or receivable from issuance of the entity's shares in excess of nominal value.
Treasury shares [member]	member	IAS 1.106 Disclosure	This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group.
Other equity interest [member]	member	IAS 1.106 Disclosure	This member stands for equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.
Other reserves [member]	member	IAS 1.79 b Disclosure, IAS 1.106 Disclosure	This member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the 'Reserves within equity' axis if no other member is used. [Refer: Retained earnings]
Accumulated other comprehensive income [member]	member	IAS 1.108 Common practice	This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income]
Revaluation surplus [member]	member	IFRS 1.IG10 Disclosure, IAS 16.39 Disclosure, IAS 1.108 Example	This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]
Reserve of exchange differences on translation [member]	member	IAS 21.52 b Disclosure, IAS 1.108 Example	This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements recognised in other comprehensive income. [Refer: Other comprehensive income]
Reserve of cash flow hedges [member]	member	IFRS 9.6.5.11 Disclosure, IAS 1.108 Example	This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]	member	IAS 1.108 Example	This member stands for a component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income.
Reserve of change in value of time value of options [member]	member	IFRS 9.6.5.15 Disclosure, IAS 1.108 Example	This member stands for a component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value.
Reserve of change in value of forward elements of forward contracts [member]	member	IAS 1.108 Example, IFRS 9.6.5.16 Disclosure	This member stands for a component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element.
Reserve of change in value of foreign currency basis spreads [member]	member	IFRS 9.6.5.16 Disclosure, IAS 1.108 Example	This member stands for a component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]	member	IAS 1.108 Example	This member stands for a component of equity representing the accumulated gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
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 2023-01-01 IAS 1.108 Example, IAS 1.108 Example	This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
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 2023-01-01 IAS 1.108 Example, IAS 1.108 Example	This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]	member	Effective 2023-01-01 IAS 1.108 Example, IAS 1.108 Example	This member stands for a component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]	member	Expiry date 2023-01-01 IAS 1.108 Example, Expired 2023-01-01 IAS 1.108 Example	This member stands for a component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]
Reserve of remeasurements of defined benefit plans [member]	member	IAS 1.108 Example	This member stands for a component of equity resulting from remeasurements of defined benefit plans. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans]
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale [member]	member	IFRS 5.38 Disclosure, IFRS 5 - Example 12 Example	This member stands for a component of equity resulting from amounts that are recognised in other comprehensive income and accumulated in equity that relate to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other comprehensive income]
Reserve of gains and losses from investments in equity instruments [member]	member	IAS 1.108 Example	This member stands for a component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income.
Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]	member	IAS 1.108 Example	This member stands for a component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]
Reserve of share-based payments [member]	member	IAS 1.108 Example	This member stands for a component of equity resulting from share-based payments.
Reserve for catastrophe [member]	member	Expiry date 2023-01-01 IFRS 4.IG58 Disclosure, Expiry date 2023-01-01 IAS 1.108 Example	This member stands for a component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites or earthquake damage.
Reserve for equalisation [member]	member	Expiry date 2023-01-01 IAS 1.108 Example, Expiry date 2023-01-01 IFRS 4.IG58 Disclosure	This member stands for a component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract (for example, hail, credit, guarantee and fidelity insurance) using a formula based on experience over a number of years.
Reserve of discretionary participation features [member]	member	Expiry date 2023-01-01 IFRS 4.IG22 f Disclosure, Expiry date 2023-01-01 IFRS 4.34 b Disclosure, Expiry date 2023-01-01 IAS 1.108 Example	This member stands for a component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.
Retained earnings [member]	member	IAS 1.106 Disclosure, IAS 1.108 Example	This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit.
Non-controlling interests [member]	member	IAS 1.106 Disclosure	This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.
Types of risks [axis]	axis	Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 7.34 Disclosure, Effective 2023-01-01 IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Risks [member]	member [default]	IFRS 7.21C Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.128 a Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure	This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other member is used.
Credit risk [member]	member	IFRS 7.32 Example, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure	This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Financial instruments, class [member]]
Liquidity risk [member]	member	Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure	This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
Market risk [member]	member	Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.127 Disclosure	This member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Financial instruments, class [member]]
Currency risk [member]	member	Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.124 Disclosure	This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Financial instruments, class [member]]
Interest rate risk [member]	member	Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.124 Disclosure	This member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Financial instruments, class [member]]
Other price risk [member]	member	Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2023-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure	This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Financial instruments, class [member]]
Equity price risk [member]	member	IFRS 7.IG32 Example, IFRS 7.40 a Example	This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in equity prices. [Refer: Financial instruments, class [member]]
Commodity price risk [member]	member	IFRS 7.IG32 Example, IFRS 7.40 a Example	This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Financial instruments, class [member]]
Prepayment risk [member]	member	IFRS 7.40 a Example, IFRS 7.IG32 Example	This member stands for the type of risk that one party to a financial asset will incur a financial loss because the other party repays earlier or later than expected. [Refer: Financial instruments, class [member]]
Residual value risk [member]	member	IFRS 7.IG32 Example, IFRS 7.40 a Example	This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in residual values. [Refer: Financial instruments, class [member]]
Disclosure of analysis of other comprehensive income by item [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Other comprehensive income, net of tax, exchange differences on translation of foreign operations	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, after reclassification adjustments, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, exchange differences on translation, other than translation of foreign operations	X duration, credit	IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, related to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, available-for-sale financial assets	X duration, credit	Expiry date 2023-01-01 IAS 1.7 Disclosure, Expiry date 2023-01-01 IAS 1.91 a Disclosure, Expired 2023-01-01 IAS 1.7 Disclosure, Expired 2023-01-01 IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, after reclassification adjustments, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income]
Other comprehensive income, net of tax, cash flow hedges	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, after reclassification adjustments, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]
Gains (losses) on cash flow hedges, net of tax	X duration, credit	IFRS 7.24C b (i) Disclosure, IFRS 7.24E a Disclosure, Expiry date 2023-01-01 IFRS 7.23 c Disclosure, IAS 1.91 a Disclosure	The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax, before reclassification adjustments. [Refer: Cash flow hedges [member]]
Reclassification adjustments on cash flow hedges, net of tax	X duration, debit	IFRS 7.24E a Disclosure, IFRS 7.24C b (iv) Disclosure, Expiry date 2023-01-01 IFRS 7.23 d Disclosure, IAS 1.92 Disclosure	The amount of reclassification adjustments related to cash flow hedges, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income]
Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax	X duration, debit	IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure	The amount of reclassification adjustments on cash flow hedges for which the hedged future cash flows are no longer expected to occur, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]
Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax	X duration, debit	IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure	The amount of reclassification adjustments on cash flow hedges for which the hedged item affected profit or loss, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]
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	IFRS 7.24E a Disclosure	The amount of reclassification adjustments on cash flow hedges for which the reserve of cash flow hedges will not be recovered in one or more future periods, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]
Other comprehensive income, net of tax, hedges of net investments in foreign operations	X duration, credit	IFRS 9.6.5.13 a Disclosure, IAS 1.91 a Disclosure, IAS 39.102 a Disclosure	The amount of other comprehensive income, net of tax, after reclassification adjustments, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income]
Gains (losses) on hedges of net investments in foreign operations, net of tax	X duration, credit	IAS 1.91 a Disclosure, IAS 39.102 a Disclosure, IFRS 7.24C b (i) Disclosure, IFRS 7.24E a Disclosure, IFRS 9.6.5.13 a Disclosure	The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]
Reclassification adjustments on hedges of net investments in foreign operations, net of tax	X duration, debit	IAS 39.102 Disclosure, IFRS 7.24C b (iv) Disclosure, IFRS 9.6.5.14 Disclosure, IAS 1.92 Disclosure, IFRS 7.24E a Disclosure	The amount of reclassification adjustments related to hedges of net investments in foreign operations, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, change in value of time value of options	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of time value of options. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged items	X duration, credit	IFRS 7.24E b Disclosure	The amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge transaction related hedged items. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged items	X duration, credit	IFRS 7.24E b Disclosure	The amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge time-period related hedged items. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, change in value of forward elements of forward contracts	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related hedged items	X duration, credit	IFRS 7.24E c Disclosure	The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge transaction related hedged items. [Refer: Other comprehensive income]
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	IFRS 7.24E c Disclosure	The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge time-period related hedged items. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, change in value of foreign currency basis spreads	X duration, credit	IAS 1.91 a Disclosure, IAS 1.7 Disclosure	The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged items	X duration, credit	IFRS 7.24E c Disclosure	The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge transaction related hedged items. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged items	X duration, credit	IFRS 7.24E c Disclosure	The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge time-period related hedged items. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, after reclassification adjustments, related to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
Other comprehensive income, net of tax, gains (losses) from investments in equity instruments	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assets	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income; Revaluation surplus]
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans	X duration, credit	IAS 19.135 b Common practice, IAS 1.91 a Disclosure, IAS 1.7 Disclosure	The amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]
Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, related to changes in the fair value of financial liabilities attributable to the changes in the credit risk of those liabilities. [Refer: Other comprehensive income; Credit risk [member]; Financial liabilities]
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 2023-01-01 IAS 1.7 Disclosure, Effective 2023-01-01 IFRS 17.90 Disclosure, Effective 2023-01-01 IAS 1.91 a Disclosure, IAS 1.7 Disclosure, IAS 1.91 a Disclosure, IFRS 17.90 Disclosure	The amount of other comprehensive income, net of tax, after reclassification adjustments, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
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 2023-01-01 IFRS 17.90 Disclosure, Effective 2023-01-01 IAS 1.91 a Disclosure, Effective 2023-01-01 IAS 1.7 Disclosure, IAS 1.7 Disclosure, IFRS 17.90 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss	X duration, credit	Effective 2023-01-01 IAS 1.91 a Disclosure, Effective 2023-01-01 IAS 1.7 Disclosure, Effective 2023-01-01 IFRS 17.82 Disclosure, Effective 2023-01-01 IFRS 17.90 Disclosure, IFRS 17.82 Disclosure, IAS 1.91 a Disclosure, IFRS 17.90 Disclosure, IAS 1.7 Disclosure	The amount of other comprehensive income, net of tax, after reclassification adjustments, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax	X duration, credit	IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure	The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]
[861200] Notes - Share capital, reserves and other equity interest
Disclosure of share capital, reserves and other equity interest [text block]	text block	IAS 1.79 Disclosure	The entire disclosure for share capital, reserves and other equity interest.
Disclosure of classes of share capital [text block]	text block	IAS 1.79 a Disclosure	The disclosure of classes of share capital. [Refer: Share capital [member]]
Disclosure of classes of share capital [abstract]
Disclosure of classes of share capital [table]	table	IAS 1.79 a Disclosure	Schedule disclosing information related to classes of share capital.
Classes of share capital [axis]	axis	IAS 1.79 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Share capital [member]	member [default]	IAS 1.79 a Disclosure	This member stands for share capital of the entity. It also represents the standard value for the 'Classes of share capital' axis if no other member is used.
Ordinary shares [member]	member	IAS 1.79 a Common practice, IAS 33.66 Disclosure	This member stands for equity instruments that are subordinate to all other classes of equity instruments. It also represents the standard value for the 'Classes of ordinary shares' axis if no other member is used.
Preference shares [member]	member	IAS 1.79 a Common practice	This member stands for equity instruments that are senior in some aspects to ordinary shares, but subordinate to debt instruments in terms of claim. [Refer: Ordinary shares [member]]
Disclosure of classes of share capital [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Number of shares authorised	shares	IAS 1.79 a (i) Disclosure	The number of shares authorised.
Number of shares issued [abstract]
Number of shares issued and fully paid	shares	IAS 1.79 a (ii) Disclosure	The number of shares issued by the entity, for which full payment has been received.
Number of shares issued but not fully paid	shares	IAS 1.79 a (ii) Disclosure	The number of shares issued by the entity, for which full payment has not been received.
Total number of shares issued	shares	IAS 1.106 d Common practice	The number of shares issued by the entity.
Par value per share	X.XX instant	IAS 1.79 a (iii) Disclosure	The nominal value per share.
Explanation of fact that shares have no par value	text	IAS 1.79 a (iii) Disclosure	The explanation of the fact that shares have no par value. [Refer: Par value per share]
Reconciliation of number of shares outstanding [abstract]
Number of shares outstanding at beginning of period	shares	IAS 1.79 a (iv) Disclosure	The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]
Changes in number of shares outstanding [abstract]
Total increase (decrease) in number of shares outstanding	shares	IAS 1.79 a (iv) Disclosure	The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]
Number of shares outstanding at end of period	shares	IAS 1.79 a (iv) Disclosure	The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]
Rights, preferences and restrictions attaching to class of share capital	text	IAS 1.79 a (v) Disclosure	The description of the rights, preferences and restrictions attaching to a class of share capital including restrictions on the distribution of dividends and the repayment of capital. [Refer: Share capital [member]]
Number of shares in entity held by entity or by its subsidiaries or associates	shares	IAS 1.79 a (vi) Disclosure	The number of shares in the entity held by the entity or by its subsidiaries or associates. [Refer: Associates [member]; Subsidiaries [member]]
Number of shares reserved for issue under options and contracts for sale of shares	shares	IAS 1.79 a (vii) Disclosure	The number of shares reserved for issue under options and contracts for the sale of shares.
Description of terms of shares reserved for issue under options and contracts for sale of shares	text	IAS 1.79 a (vii) Disclosure	The description of terms of shares reserved for issue under options and contracts for the sale of shares.
Disclosure of reserves within equity [text block]	text block	IAS 1.79 b Disclosure	The disclosure of reserves within equity. [Refer: Other reserves [member]]
Disclosure of reserves within equity [abstract]
Disclosure of reserves within equity [table]	table	IAS 1.79 b Disclosure	Schedule disclosing information related to reserves within equity.
Reserves within equity [axis]	axis	IAS 1.79 b Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Other reserves [member]	member [default]	IAS 1.79 b Disclosure, IAS 1.106 Disclosure	This member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the 'Reserves within equity' axis if no other member is used. [Refer: Retained earnings]
Accumulated other comprehensive income [member]	member	IAS 1.108 Common practice	This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income]
Revaluation surplus [member]	member	IFRS 1.IG10 Disclosure, IAS 16.39 Disclosure, IAS 1.108 Example	This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]
Reserve of exchange differences on translation [member]	member	IAS 21.52 b Disclosure, IAS 1.108 Example	This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements recognised in other comprehensive income. [Refer: Other comprehensive income]
Reserve of cash flow hedges [member]	member	IFRS 9.6.5.11 Disclosure, IAS 1.108 Example	This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]	member	IAS 1.108 Example	This member stands for a component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income.
Reserve of change in value of time value of options [member]	member	IFRS 9.6.5.15 Disclosure, IAS 1.108 Example	This member stands for a component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value.
Reserve of change in value of forward elements of forward contracts [member]	member	IAS 1.108 Example, IFRS 9.6.5.16 Disclosure	This member stands for a component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element.
Reserve of change in value of foreign currency basis spreads [member]	member	IFRS 9.6.5.16 Disclosure, IAS 1.108 Example	This member stands for a component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]	member	IAS 1.108 Example	This member stands for a component of equity representing the accumulated gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
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 2023-01-01 IAS 1.108 Example, IAS 1.108 Example	This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
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 2023-01-01 IAS 1.108 Example, IAS 1.108 Example	This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]	member	Effective 2023-01-01 IAS 1.108 Example, IAS 1.108 Example	This member stands for a component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]	member	Expiry date 2023-01-01 IAS 1.108 Example, Expired 2023-01-01 IAS 1.108 Example	This member stands for a component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]
Reserve of remeasurements of defined benefit plans [member]	member	IAS 1.108 Example	This member stands for a component of equity resulting from remeasurements of defined benefit plans. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans]
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale [member]	member	IFRS 5.38 Disclosure, IFRS 5 - Example 12 Example	This member stands for a component of equity resulting from amounts that are recognised in other comprehensive income and accumulated in equity that relate to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other comprehensive income]
Reserve of gains and losses from investments in equity instruments [member]	member	IAS 1.108 Example	This member stands for a component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income.
Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]	member	IAS 1.108 Example	This member stands for a component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]
Reserve of share-based payments [member]	member	IAS 1.108 Example	This member stands for a component of equity resulting from share-based payments.
Reserve for catastrophe [member]	member	Expiry date 2023-01-01 IFRS 4.IG58 Disclosure, Expiry date 2023-01-01 IAS 1.108 Example	This member stands for a component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites or earthquake damage.
Reserve for equalisation [member]	member	Expiry date 2023-01-01 IAS 1.108 Example, Expiry date 2023-01-01 IFRS 4.IG58 Disclosure	This member stands for a component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract (for example, hail, credit, guarantee and fidelity insurance) using a formula based on experience over a number of years.
Reserve of discretionary participation features [member]	member	Expiry date 2023-01-01 IFRS 4.IG22 f Disclosure, Expiry date 2023-01-01 IFRS 4.34 b Disclosure, Expiry date 2023-01-01 IAS 1.108 Example	This member stands for a component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.
Disclosure of reserves within equity [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Description of nature and purpose of reserves within equity	text	IAS 1.79 b Disclosure	The description of the nature and purpose of reserves within equity. [Refer: Other reserves]
Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital	text	IAS 1.80 Disclosure	The description of the rights, preferences and restrictions that are attached to a category of equity interest by an entity without share capital. [Refer: Share capital [member]; Other equity interest]
Summary quantitative data about puttable financial instruments classified as equity instruments	text	IAS 1.136A a Disclosure	Summary quantitative data about puttable financial instruments classified as equity instruments. [Refer: Financial instruments, class [member]]
Information about objectives, policies and processes for managing entity's obligation to repurchase or redeem puttable financial instruments	text	IAS 1.136A b Disclosure	Information about the entity's objectives, policies, and processes for managing its obligation to repurchase or redeem puttable financial instruments classified as equity instruments when required to do so by the instrument holders, including any changes from the previous period. [Refer: Financial instruments, class [member]]
Expected cash outflow on redemption or repurchase of puttable financial instruments	X duration, credit	IAS 1.136A c Disclosure	The expected cash outflow on the redemption or repurchase of puttable financial instruments classified as equity. [Refer: Liquidity risk [member]; Financial instruments, class [member]]
Information about how expected cash outflow on redemption or repurchase was determined	text	IAS 1.136A d Disclosure	Information about how the expected cash outflow on redemption or repurchase of puttable financial instruments classified as equity was determined. [Refer: Expected cash outflow on redemption or repurchase of puttable financial instruments]
[868200] Notes - Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds
Disclosure of interest in funds [text block]	text block	IFRIC 5 - Consensus Disclosure	The entire disclosure for the entity's interest in decommissioning, restoration and environmental rehabilitation funds.
Description of nature of interest in funds	text	IFRIC 5.11 Disclosure	The description of the nature of the entity's interest in decommissioning, restoration and environmental rehabilitation funds.
Description of restrictions on access to assets in funds	text	IFRIC 5.11 Disclosure	The description of restrictions on access to the assets in decommissioning, restoration and environmental rehabilitation funds.
[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 - Disclosure Disclosure	The entire disclosure for the change in a redemption prohibition that leads to a transfer between financial liabilities and equity.
Transfer between financial liabilities and equity attributable to change in redemption prohibition	X duration	IFRIC 2.13 Disclosure	The amount transferred between financial liabilities and the equity attributable to a change in the redemption prohibition.
Description of timing and reason for transfer between financial liabilities and equity attributable to change in redemption prohibition	text	IFRIC 2.13 Disclosure	The description of the timing of, and the reason for, the transfer between financial liabilities and the equity attributable to a change in the redemption prohibition.
[871100] Notes - Operating segments
Disclosure of entity's operating segments [text block]	text block	IFRS 8 - Disclosure Disclosure	The entire disclosure for operating segments.
Description of factors used to identify entity's reportable segments	text	IFRS 8.22 a Disclosure	The description of the factors used to identify the entity's reportable segments, including the basis of organisation (for example, whether management has chosen to organise the entity around differences in products and services, geographical areas, regulatory environments or a combination of factors and whether operating segments have been aggregated). [Refer: Geographical areas [member]; Operating segments [member]; Products and services [member]; Reportable segments [member]]
Description of judgements made by management in applying aggregation criteria for operating segments	text	IFRS 8.22 aa Disclosure	The description of judgements made by the management in applying the aggregation criteria for operating segments. [Refer: Operating segments [member]]
Description of types of products and services from which each reportable segment derives its revenues	text	IFRS 8.22 b Disclosure	The description of the types of products and services from which a reportable segment derives its revenues. [Refer: Products and services [member]; Revenue]
Description of sources of revenue for all other segments	text	IFRS 8.16 Disclosure	The description of the sources of the revenue included in the 'all other segments' category, which includes the combined information about other business activities and operating segments that are not reportable. [Refer: All other segments [member]; Revenue]
Description of basis of accounting for transactions between reportable segments	text	IFRS 8.27 a Disclosure	The description of the basis of accounting for transactions between the entity's reportable segments. [Refer: Reportable segments [member]]
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 b Disclosure	The description of the nature of the differences between measurements of the reportable segments' profits or losses and the entity's profit or loss before income tax expense or income and discontinued operations. Those differences could include accounting policies and policies for the allocation of centrally incurred costs that are necessary for an understanding of the reported segment information. [Refer: Discontinued operations [member]; Reportable segments [member]]
Description of nature of differences between measurements of reportable segments' assets and entity's assets	text	IFRS 8.27 c Disclosure	The description of the nature of the differences between measurements of the reportable segments' assets and the entity's assets. Those differences could include accounting policies and policies for allocation of jointly used assets that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]]
Description of nature of differences between measurements of reportable segments' liabilities and entity's liabilities	text	IFRS 8.27 d Disclosure	The description of the nature of the differences between measurements of the reportable segments' liabilities and the entity's liabilities. Those differences could include accounting policies and policies for the allocation of jointly utilised liabilities that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]]
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 e Disclosure	The description of the nature of the changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit (loss). [Refer: Reportable segments [member]]
Description of nature and effect of any asymmetrical allocations to reportable segments	text	IFRS 8.27 f Disclosure	The description of the nature and effect of any asymmetrical allocations to reportable segments. For example, an entity might allocate depreciation expense to a segment without allocating the related depreciable assets to that segment. [Refer: Reportable segments [member]]
Disclosure of operating segments [text block]	text block	IFRS 8.23 Disclosure	The disclosure of operating segments. [Refer: Operating segments [member]]
Disclosure of operating segments [abstract]
Disclosure of operating segments [table]	table	IFRS 8.23 Disclosure	Schedule disclosing information related to operating segments.
Segment consolidation items [axis]	axis	IFRS 8.23 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for segment consolidation items [member]	member [default]	IFRS 8.28 Disclosure	This member stands for the standard value for the 'Segment consolidation items' axis if no other member is used.
Operating segments [member]	member	IFRS 8.28 Disclosure	This member stands for operating segments. An operating segment is a component of an entity: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity); (b) whose operating results are regularly reviewed by the entity’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance; and (c) for which discrete financial information is available. [Refer: Revenue]
Material reconciling items [member]	member	IFRS 8.28 Disclosure	This member stands for material adjustments used to reconcile items in the entity's financial statements.
Elimination of intersegment amounts [member]	member	IFRS 8.IG4 Example, IFRS 8.28 Example	This member stands for the elimination of intersegment amounts in the reconciliations of total segment amounts to amounts recognised in the entity's financial statements.
Unallocated amounts [member]	member	IFRS 8.28 Example, IFRS 8.IG4 Example	This member stands for items that have not been allocated to operating segments.
Segments [axis]	axis	IAS 36.130 d (ii) Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IFRS 17.96 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Segments [member]	member [default]	IFRS 15.115 Disclosure, IFRS 8.28 Disclosure, IAS 36.130 d (ii) Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 17.96 c Example	This member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other member is used.
Reportable segments [member]	member	IFRS 8.23 Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IFRS 15.115 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example	This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements. [Refer: Operating segments [member]]
All other segments [member]	member	IFRS 15.115 Disclosure, IFRS 8.16 Disclosure	This member stands for business activities and operating segments that are not reportable.
Disclosure of operating segments [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Revenue	X duration, credit	IFRS 12.B10 b Example, IAS 1.103 Example, IFRS 8.34 Disclosure, IAS 1.82 a Disclosure, IFRS 8.33 a Disclosure, IAS 1.102 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.28 a Disclosure, IFRS 8.23 a Disclosure	The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.
Interest income	X duration, credit	IFRS 8.28 e Disclosure, IAS 1.112 c Common practice, IFRS 8.23 c Disclosure, IFRS 12.B13 e Disclosure	The amount of income arising from interest.
Interest expense	X duration, debit	IFRS 8.23 d Disclosure, IFRS 8.28 e Disclosure, IFRS 12.B13 f Disclosure	The amount of expense arising from interest.
Interest income (expense)	X duration, credit	IAS 1.85 Common practice, IFRS 8.23 Disclosure, IFRS 8.28 e Disclosure	The amount of income or expense arising from interest. [Refer: Interest expense; Interest income]
Depreciation and amortisation expense	X duration, debit	IFRS 12.B13 d Disclosure, IFRS 8.28 e Disclosure, IFRS 8.23 e Disclosure, IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure	The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.
Share of profit (loss) of associates and joint ventures accounted for using equity method	X duration, credit	IAS 1.82 c Disclosure, IFRS 8.23 g Disclosure, IFRS 8.28 e Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure	The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]
Tax expense (income)	X duration, debit	IAS 1.82 d Disclosure, IAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure, IFRS 8.23 h Disclosure, IFRS 12.B13 g Disclosure, IAS 26.35 b (viii) Disclosure, IAS 12.79 Disclosure	The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]
Other material non-cash items	X duration, debit	IFRS 8.23 i Disclosure, IFRS 8.28 e Disclosure	The amount of material non-cash items other than depreciation and amortisation.
Profit (loss) before tax	X duration, credit	IFRS 8.28 b Example, IFRS 8.23 Example, IFRS 5.33 b (i) Disclosure, IAS 1.103 Example, IAS 1.102 Example	The profit (loss) before tax expense or income. [Refer: Profit (loss)]
Profit (loss) from continuing operations	X duration, credit	IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, IFRS 12.B12 b (vi) Disclosure, IFRS 8.23 Disclosure	The profit (loss) from continuing operations. [Refer: Continuing operations [member]; Profit (loss)]
Profit (loss)	X duration, credit	IFRS 1.32 a (ii) Disclosure, IFRS 8.23 Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example, IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, Effective 2023-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 17.113 b Example	The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Assets	X instant, debit	IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure	The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
Investments accounted for using equity method	X instant, debit	IAS 1.54 e Disclosure, IFRS 8.24 a Disclosure, IFRS 12.B16 Disclosure	The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]
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 b Disclosure, IFRS 8.28 e Disclosure	The amount of additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]]The amount of additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets]
Liabilities	X instant, credit	IFRS 13.93 b Disclosure, IFRS 8.28 d Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 13.93 a Disclosure, IAS 1.55 Disclosure	The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
Impairment loss recognised in profit or loss	X duration, debit	IAS 36.129 a Disclosure, IAS 36.126 a Disclosure	The amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)]
Reversal of impairment loss recognised in profit or loss	X duration, credit	IAS 36.126 b Disclosure, IAS 36.129 b Disclosure	The amount of reversal of impairment loss recognised in profit or loss. [Refer: Reversal of impairment loss; Profit (loss)]
Impairment loss recognised in other comprehensive income	X duration, debit	IAS 36.129 a Disclosure, IAS 36.126 c Disclosure	The amount of impairment loss recognised in other comprehensive income. Impairment loss on a revalued asset is recognised in other comprehensive income to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same asset. [Refer: Impairment loss; Revaluation surplus; Other comprehensive income]
Reversal of impairment loss recognised in other comprehensive income	X duration, credit	IAS 36.129 b Disclosure, IAS 36.126 d Disclosure	The amount of reversal of impairment loss recognised in other comprehensive income. [Refer: Reversal of impairment loss; Impairment loss recognised in other comprehensive income]
Net cash flows from (used in) operating activities	X duration	IAS 7.50 d Disclosure, IAS 7.10 Disclosure	The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]
Net cash flows from (used in) investing activities	X duration, debit	IAS 7.50 d Disclosure, IAS 7.10 Disclosure	The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.
Net cash flows from (used in) financing activities	X duration, debit	IAS 7.50 d Disclosure, IAS 7.10 Disclosure	The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.
Description of material reconciling items	text	IFRS 8.28 Disclosure	The description of all material reconciling items. [Refer: Material reconciling items [member]]
Disclosure of products and services [text block]	text block	IFRS 8.32 Disclosure	The disclosure of the entity's products and services. [Refer: Products and services [member]]
Disclosure of products and services [abstract]
Disclosure of products and services [table]	table	IFRS 8.32 Disclosure	Schedule disclosing information related to the entity's products and services.
Products and services [axis]	axis	IFRS 8.32 Disclosure, IFRS 15.B89 a Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Products and services [member]	member [default]	IFRS 15.B89 a Example, IFRS 8.32 Disclosure	This member stands for the entity's products and services. It also represents the standard value for the 'Products and services' axis if no other member is used.
Disclosure of products and services [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Revenue	X duration, credit	IFRS 12.B10 b Example, IAS 1.103 Example, IFRS 8.34 Disclosure, IAS 1.82 a Disclosure, IFRS 8.33 a Disclosure, IAS 1.102 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.28 a Disclosure, IFRS 8.23 a Disclosure	The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.
Disclosure of geographical areas [text block]	text block	IFRS 8.33 Disclosure	The disclosure of geographical information.
Disclosure of geographical areas [abstract]
Disclosure of geographical areas [table]	table	IFRS 8.33 Disclosure	Schedule disclosing information related to geographical areas.
Geographical areas [axis]	axis	IFRS 15.B89 b Example, IAS 19.138 a Example, Effective 2023-01-01 IFRS 17.96 b Example, IFRS 8.33 Disclosure, IFRS 17.96 b Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Geographical areas [member]	member [default]	IFRS 8.33 Disclosure, Effective 2023-01-01 IFRS 17.96 b Example, IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example	This member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis if no other member is used.
Country of domicile [member]	member	IFRS 8.33 a Disclosure, IFRS 8.33 b Disclosure	This member stands for the country in which the entity is registered and where it has its legal address or registered office.
Foreign countries [member]	member	IFRS 8.33 b Disclosure, IFRS 8.33 a Disclosure	This member stands for countries outside the entity's country of domicile. [Refer: Country of domicile [member]]
Disclosure of geographical areas [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Revenue	X duration, credit	IFRS 12.B10 b Example, IAS 1.103 Example, IFRS 8.34 Disclosure, IAS 1.82 a Disclosure, IFRS 8.33 a Disclosure, IAS 1.102 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.28 a Disclosure, IFRS 8.23 a Disclosure	The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.
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 b Disclosure	The amount of non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]]The amount of non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets]
Disclosure of major customers [text block]	text block	IFRS 8.34 Disclosure	The disclosure of major customers.
Disclosure of major customers [abstract]
Disclosure of major customers [table]	table	IFRS 8.34 Disclosure	Schedule disclosing information related to the entity's major customers.
Major customers [axis]	axis	IFRS 8.34 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Customers [member]	member [default]	IFRS 8.34 Disclosure	This member stands for customers. It also represents the standard value for the 'Major customers' axis if no other member is used.
Government [member]	member	IFRS 8.34 Disclosure	This member stands for a government, government agencies and similar bodies whether local, national or international.
Disclosure of major customers [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
Revenue	X duration, credit	IFRS 12.B10 b Example, IAS 1.103 Example, IFRS 8.34 Disclosure, IAS 1.82 a Disclosure, IFRS 8.33 a Disclosure, IAS 1.102 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.28 a Disclosure, IFRS 8.23 a Disclosure	The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.
Percentage of entity's revenue	X.XX duration	IFRS 8.34 Common practice	The percentage of the entity's revenue. [Refer: Revenue]
Information about major customers	text	IFRS 8.34 Disclosure	Information about the entity's major customers and the extent of the entity's reliance on them.
Description of basis for attributing revenues from external customers to individual countries	text	IFRS 8.33 a Disclosure	The description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue]
Explanation of interest income reported net of interest expense	text	IFRS 8.23 Disclosure	The explanation that the entity has reported a segment's interest revenue net of its interest expense. [Refer: Interest expense]
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 8.32 Disclosure, IFRS 8.33 Disclosure	The explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported (for example, if the cost to develop the information would be excessive). [Refer: Products and services [member]; Revenue]
[880000] Notes - Additional information
Disclosure of additional information [text block]	text block	IAS 1.112 c Disclosure	The disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them.
Capital commitments [abstract]
Contractual capital commitments	X instant, credit	IAS 1.112 c Common practice	The amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments]
Authorised capital commitments but not contracted for	X instant, credit	IAS 1.112 c Common practice	The amount of capital commitments that have been authorised by the entity, but for which the entity has not entered into a contract. [Refer: Capital commitments]
Total capital commitments	X instant, credit	IAS 1.112 c Common practice	The amount of future capital expenditures that the entity is committed to make.
Auditor's remuneration [abstract]
Auditor's remuneration for audit services	X duration, debit	IAS 1.112 c Common practice	The amount of fees paid or payable to the entity's auditors for auditing services.
Auditor's remuneration for tax services	X duration, debit	IAS 1.112 c Common practice	The amount of fees paid or payable to the entity's auditors for tax services.
Auditor's remuneration for other services	X duration, debit	IAS 1.112 c Common practice	The amount of fees paid or payable to the entity's auditors for services that the entity does not separately disclose in the same statement or note.
Total auditor's remuneration	X duration, debit	IAS 1.112 c Common practice	The amount of fees paid or payable to the entity's auditors.
Number and average number of employees [abstract]
Number of employees	X.XX instant	IAS 1.112 c Common practice	The number of personnel employed by the entity at a date.
Average number of employees	X.XX duration	IAS 1.112 c Common practice	The average number of personnel employed by the entity during a period.
Miscellaneous time bands [abstract]
Maturity [axis]	axis	Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 16.97 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 7.42E e Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.23B a Disclosure, IAS 1.61 Disclosure, IAS 19.147 c Example, Effective 2023-01-01 IFRS 17.109A Disclosure, IFRS 17.109A Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated time bands [member]	member	IFRS 7.B11 Example, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 16.97 Disclosure, IFRS 7.B35 Example, IAS 19.147 c Example, IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.109A Disclosure, IAS 1.61 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 17.109 Disclosure	This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.
On demand [member]	member	IAS 1.112 c Common practice	This member stands for an on demand time band.
Later than one month and not later than two months [member]	member	IFRS 7.IG20D Example, IFRS 7.35N Example, IAS 1.112 c Common practice, Expiry date 2023-01-01 IFRS 7.37 Common practice	This member stands for a time band of later than one month and not later than two months.
Later than one month and not later than six months [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example	This member stands for a time band of later than one month and not later than six months.
Later than two months and not later than three months [member]	member	IAS 1.112 c Common practice, IFRS 7.IG20D Example, Expiry date 2023-01-01 IFRS 7.37 Common practice, IFRS 7.35N Example	This member stands for a time band of later than two months and not later than three months.
Later than three months and not later than four months [member]	member	IAS 1.112 c Common practice	This member stands for a time band of later than three months and not later than four months.
Later than four months [member]	member	IAS 1.112 c Common practice	This member stands for a time band of later than four months.
Later than six months [member]	member	IAS 1.112 c Common practice	This member stands for a time band of later than six months.
Later than one year and not later than two years [member]	member	IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure	This member stands for a time band of later than one year and not later than two years.
Later than two years and not later than three years [member]	member	Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than two years and not later than three years.
Later than three years and not later than four years [member]	member	IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 16.97 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than three years and not later than four years.
Later than four years and not later than five years [member]	member	IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure	This member stands for a time band of later than four years and not later than five years.
Later than two years and not later than five years [member]	member	IAS 1.112 c Common practice	This member stands for a time band of later than two years and not later than five years.
Later than five years and not later than ten years [member]	member	IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 7.B11 Example	This member stands for a time band of later than five years and not later than ten years.
Later than three years [member]	member	IFRS 7.IG31A Example, IFRS 7.B11 Example	This member stands for a time band of later than three years.
Later than ten years [member]	member	IAS 1.112 c Common practice, IFRS 7.B11 Example, IFRS 7.IG31A Example	This member stands for a time band of later than ten years.
[901000] Axis - Retrospective application and retrospective restatement
Retrospective application and retrospective restatement [axis]	axis	IAS 8.29 c (i) Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.106 b Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Currently stated [member]	member [default]	Effective 2023-01-01 IFRS 17.113 b Disclosure, IAS 1.20 d Common practice, IAS 8.29 c (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.49 b (i) Disclosure, IAS 8.28 f (i) Disclosure, IFRS 17.113 b Disclosure	This member stands for the information currently stated in the financial statements. It also represents the standard value for the 'Retrospective application and retrospective restatement' and 'Departure from requirement of IFRS' axes if no other member is used.
Previously stated [member]	member	IAS 8.49 b (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure	This member stands for the information previously stated in the financial statements (ie before retrospective application or retrospective restatement).
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]	member	IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.29 c (i) Disclosure	This member stands for the financial effect of changes in accounting policy and corrections of prior period errors.
Increase (decrease) due to changes in accounting policy [member]	member	IAS 8.29 c (i) Disclosure, IAS 8.28 f (i) Disclosure	This member stands for the financial effect of changes in accounting policy.
Increase (decrease) due to changes in accounting policy required by IFRSs [member]	member	IAS 8.28 f (i) Disclosure, IAS 8.28 g Disclosure	This member stands for the financial effect of changes in accounting policy required by IFRSs. [Refer: IFRSs [member]]
Increase (decrease) due to voluntary changes in accounting policy [member]	member	IAS 8.29 c (i) Disclosure, IAS 8.29 d Disclosure	This member stands for the financial effect of voluntary changes in accounting policy.
Increase (decrease) due to corrections of prior period errors [member]	member	IAS 8.49 c Disclosure, IAS 8.49 b (i) Disclosure	This member stands for the financial effect of corrections of prior period errors.
[901100] Axis - Departure from requirement of IFRS
Departure from requirement of IFRS [axis]	axis	IAS 1.20 d Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Currently stated [member]	member [default]	Effective 2023-01-01 IFRS 17.113 b Disclosure, IAS 1.20 d Common practice, IAS 8.29 c (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.49 b (i) Disclosure, IAS 8.28 f (i) Disclosure, IFRS 17.113 b Disclosure	This member stands for the information currently stated in the financial statements. It also represents the standard value for the 'Retrospective application and retrospective restatement' and 'Departure from requirement of IFRS' axes if no other member is used.
Reported if in compliance with requirement of IFRS [member]	member	IAS 1.20 d Common practice	This member stands for the information that would have been reported in the financial statements by the entity if it was in compliance with the requirement of an IFRS, in the case that the entity departed from that requirement.
Increase (decrease) due to departure from requirement of IFRS [member]	member	IAS 1.20 d Disclosure	This member stands for the financial effect of a departure from a requirement in an IFRS. [Refer: IFRSs [member]]
[901500] Axis - Creation date
Creation date [axis]	axis	IAS 8.49 b (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.28 f (i) Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Default financial statements date [member]	member [default]	IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure	This member stands for the standard value for the 'Creation date' axis if no other member is used.
[903000] Axis - Continuing and discontinued operations
Continuing and discontinued operations [axis]	axis	IFRS 5 - Presentation and disclosure Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Continuing operations [member]	member [default]	IFRS 5 - Presentation and disclosure Disclosure	This member stands for components of the entity that are not discontinued operations. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. This member also represents the standard value for the 'Continuing and discontinued operations' axis if no other member is used. [Refer: Discontinued operations [member]; Aggregate continuing and discontinued operations [member]]
Aggregate continuing and discontinued operations [member]	member	IFRS 5 - Presentation and disclosure Disclosure	This member stands for the aggregate of continuing and discontinued operations. [Refer: Discontinued operations [member]; Continuing operations [member]]
Discontinued operations [member]	member	IFRS 5 - Presentation and disclosure Disclosure	This member stands for a component of an entity that either has been disposed of or is classified as held for sale, and that: (a) represents a separate major line of business or geographical area of operations; (b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. [Refer: Subsidiaries [member]]
Disposal groups classified as held for sale [member]	member	IFRS 5 - Presentation and disclosure Disclosure, IFRS 5.38 Common practice	This member stands for groups of assets, which are to be disposed of together as a group in a single transaction, and the liabilities directly associated with those assets that will be transferred in the transaction.
[904000] Axis - Assets and liabilities classified as held for sale
Assets and liabilities classified as held for sale [axis]	axis	IFRS 5.38 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Assets and liabilities not classified as held for sale [member]	member [default]	IFRS 5.38 Disclosure	This member stands for assets and liabilities that are not classified as held for sale. It also represents the standard value for the 'Assets and liabilities classified as held for sale' axis if no other member is used. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
Assets and liabilities classified as held for sale [member]	member	IFRS 5.38 Disclosure	This member stands for assets and liabilities that are classified as held for sale. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
Non-current assets held for sale [member]	member	IFRS 5.38 Common practice, IFRS 13.94 Example, IFRS 13.IE60 Example	This member stands for non-current assets that are available for immediate sale in their present condition, subject only to terms that are usual and customary for sales of such assets, and for which sale is highly probable. [Refer: Non-current assets]
Disposal groups classified as held for sale [member]	member	IFRS 5 - Presentation and disclosure Disclosure, IFRS 5.38 Common practice	This member stands for groups of assets, which are to be disposed of together as a group in a single transaction, and the liabilities directly associated with those assets that will be transferred in the transaction.
[913000] Axis - Consolidated and separate financial statements
Consolidated and separate financial statements [axis]	axis	IAS 27.4 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Consolidated [member]	member [default]	IAS 27.4 Disclosure	This member stands for the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity. It also represents the standard value for the 'Consolidated and separate financial statements' axis if no other member is used.
Separate [member]	member	IAS 27.4 Disclosure	This member stands for separate financial statements. Separate financial statements are those presented by an entity in which the entity could elect, subject to the requirements in IAS 27, to account for its investments in subsidiaries, joint ventures and associates either at cost, in accordance with IFRS 9, or using the equity method as described in IAS 28.
[914000] Axis - Currency in which information is displayed
Currency in which information is displayed [axis]	axis	IAS 21.57 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Functional or presentation currency [member]	member [default]	IAS 21.57 a Disclosure	This member indicates information displayed in the functional or presentation currency. It also represents the standard value for the ‘Currency in which information is displayed’ axis if no other member is used.
Currency in which supplementary information is displayed [member]	member	IAS 21.57 a Disclosure	This member indicates information displayed in a currency that is different from either the entity’s functional currency or its presentation currency.
[915000] Axis - Cumulative effect at date of initial application
Cumulative effect at date of initial application [axis]	axis	IAS 1.106 Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Opening balance before adjustment, cumulative effect at date of initial application [member]	member [default]	IAS 1.106 Common practice	This member indicates the opening balance before the cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard. It also represents the standard value for the ‘Cumulative effect at date of initial application’ axis if no other member is used.
Increase (decrease) due to changes in accounting policy required by IFRSs, cumulative effect at date of initial application [member]	member	IAS 1.106 Common practice	This member stands for the financial effect of changes in accounting policy for cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard. [Refer: IFRSs [member]]
Opening balance after adjustment, cumulative effect at date of initial application [member]	member	IAS 1.106 Common practice	This member indicates the opening balance after the cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard.
[990000] Axis - Defaults
Accounting estimates [axis]	axis	IAS 8.39 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Accounting estimates [member]	member	IAS 8.39 Disclosure	Expiry date 2023-01-01: This member stands for an asset, a liability or a periodic consumption of an asset, subject to adjustments that result from the assessment of the present status of, and expected future benefits and obligations associated with, assets and liabilities. It also represents the standard value for the 'Accounting estimates' axis if no other member is used. Effective 2023-01-01: This member stands for monetary amounts in financial statements that are subject to measurement uncertainty. It also represents the standard value for the 'Accounting estimates' axis if no other member is used.This member stands for monetary amounts in financial statements that are subject to measurement uncertainty. It also represents the standard value for the 'Accounting estimates' axis if no other member is used.
Actuarial assumptions [axis]	axis	IAS 19.145 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Actuarial assumptions [member]	member	IAS 19.145 Disclosure	This member stands for all actuarial assumptions. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. It also represents the standard value for the 'Actuarial assumptions' axis if no other member is used.
Agricultural produce by group [axis]	axis	IAS 41.46 b (ii) Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Agricultural produce, group [member]	member	IAS 41.46 b (ii) Common practice	This member stands for all agricultural produce when disaggregated by group. It also represents the standard value for the 'Agricultural produce by group' axis if no other member is used. [Refer: Current agricultural produce]
Assets and liabilities [axis]	axis	IAS 1.125 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Assets and liabilities [member]	member	IAS 1.125 Disclosure	This member stands for assets and liabilities. It also represents the standard value for the 'Assets and liabilities' axis if no other member is used. [Refer: Assets; Liabilities]
Assets and liabilities classified as held for sale [axis]	axis	IFRS 5.38 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Assets and liabilities not classified as held for sale [member]	member	IFRS 5.38 Disclosure	This member stands for assets and liabilities that are not classified as held for sale. It also represents the standard value for the 'Assets and liabilities classified as held for sale' axis if no other member is used. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
Associates [axis]	axis	Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for associates [member]	member	IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.16 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure	This member stands for the standard value for the 'Associates' axis if no other member is used.
Attribution of expenses by nature to their function [axis]	axis	IAS 1.112 c Common practice, IAS 1.104 Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Line items by function [member]	member	IAS 1.104 Common practice, IAS 1.112 c Common practice	This member stands for the standard value of the ‘Attribution of expenses by nature to their function' axis if no other member is used.
Biological assets [axis]	axis	IAS 41.50 Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Biological assets [member]	member	IAS 41.50 Common practice	This member stands for living animals or plants. It also represents the standard value for the 'Biological assets' axis if no other member is used.
Biological assets by age [axis]	axis	IAS 41.43 Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Biological assets, age [member]	member	IAS 41.43 Example	This member stands for all biological assets when disaggregated by age. It also represents the standard value for the 'Biological assets by age' axis if no other member is used. [Refer: Biological assets]
Biological assets by group [axis]	axis	IAS 41.41 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Biological assets, group [member]	member	IAS 41.41 Disclosure	This member stands for all biological assets when disaggregated by group. It also represents the standard value for the 'Biological assets by group' axis if no other member is used. [Refer: Biological assets]
Biological assets by type [axis]	axis	IAS 41.43 Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Biological assets, type [member]	member	IAS 41.43 Example	This member stands for all biological assets when disaggregated by type. It also represents the standard value for the 'Biological assets by type' axis if no other member is used. [Refer: Biological assets]
Borrowings by name [axis]	axis	IFRS 7.7 Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Borrowings by name [member]	member	IFRS 7.7 Common practice	This member stands for all borrowings when disaggregated by name. It also represents the standard value for the 'Borrowings by name' axis if no other member is used. [Refer: Borrowings]
Business combinations [axis]	axis	IFRS 3.B64 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for business combinations [member]	member	IFRS 3.B64 Disclosure, IFRS 3.B67 Disclosure	This member stands for the standard value for the 'Business combinations' axis if no other member is used.
Capital requirements [axis]	axis	IAS 1.136 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Capital requirements [member]	member	IAS 1.136 Disclosure	This member stands for capital requirements that the entity is subject to. It also represents the standard value for the 'Capital requirements' axis if no other member is used.
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]	axis	IAS 40.79 d Disclosure, IAS 40.76 Disclosure, Expiry date 2023-01-01 IFRS 7.37 b Common practice, IAS 16.73 e Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 Common practice, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 38.118 e Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IFRS 7.35H Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Carrying amount [member]	member	IAS 40.79 d Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, Expiry date 2023-01-01 IFRS 7.IG29 a Example, IFRS 7.35I Disclosure, IAS 16.73 e Disclosure, Expiry date 2023-01-01 IFRS 7.37 b Example, IAS 38.118 e Disclosure, IAS 41.50 Disclosure, IFRS 7.35H Disclosure	This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss]
Cash-generating units [axis]	axis	IAS 36.134 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for cash-generating units [member]	member	IAS 36.134 Disclosure, IAS 36.135 Disclosure	This member stands for the standard value for the 'Cash-generating units' axis if no other member is used.
Categories of assets recognised from costs to obtain or fulfil contracts with customers [axis]	axis	IFRS 15.128 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Categories of assets recognised from costs to obtain or fulfil contracts with customers [member]	member	IFRS 15.128 a Disclosure	This member stands for all categories of assets recognised from the costs to obtain or fulfil contracts with customers. It also represents the standard value for the 'Categories of assets recognised from costs to obtain or fulfil contracts with customers' axis if no other member is used. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
Categories of financial assets [axis]	axis	IFRS 7.8 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial assets, category [member]	member	IFRS 7.8 Disclosure	This member stands for aggregated categories of financial assets. It also represents the standard value for the 'Categories of financial assets' axis if no other member is used. [Refer: Financial assets]
Categories of financial liabilities [axis]	axis	IFRS 7.8 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial liabilities, category [member]	member	IFRS 7.8 Disclosure	This member stands for aggregated categories of financial liabilities. It also represents the standard value for the 'Categories of financial liabilities' axis if no other member is used. [Refer: Financial assets]
Categories of related parties [axis]	axis	IAS 24.19 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for related parties [member]	member	IAS 24.19 Disclosure	This member stands for the standard value for the 'Categories of related parties' axis if no other member is used.
Characteristics of defined benefit plans [axis]	axis	IAS 19.138 b Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Characteristics of defined benefit plans [member]	member	IAS 19.138 b Example	This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also represents the standard value for the 'Characteristics of defined benefits plans' axis if no other member is used.
Classes of acquired receivables [axis]	axis	IFRS 3.B64 h Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Classes of acquired receivables [member]	member	IFRS 3.B64 h Disclosure	This member stands for classes of receivables acquired in business combinations. It also represents the standard value for the 'Classes of acquired receivables' axis if no other member is used. [Refer: Business combinations [member]]
Classes of assets [axis]	axis	IAS 36.130 d (ii) Disclosure, IFRS 16.53 Disclosure, IFRS 13.93 Disclosure, IAS 36.126 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Assets [member]	member	IFRS 13.93 Disclosure, IAS 36.126 Disclosure, IFRS 16.53 Disclosure	This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of assets' axis if no other member is used.
Classes of contingent liabilities [axis]	axis	IAS 37.86 Disclosure, IFRS 3.B67 c Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Contingent liabilities [member]	member	IFRS 3.B67 c Disclosure, IAS 37.88 Disclosure	This member stands for possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or, present obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with sufficient reliability. It also represents the standard value for the 'Classes of contingent liabilities' axis if no other member is used.
Classes of entity's own equity instruments [axis]	axis	IFRS 13.93 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's own equity instruments [member]	member	IFRS 13.93 Disclosure	This member stands for equity instruments issued by the entity. It also represents the standard value for the 'Classes of entity's own equity instruments' axis if no other member is used.
Classes of financial assets [axis]	axis	Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 7.42I Disclosure, Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial assets, class [member]	member	Effective 2023-01-01 IFRS 17.C32 Disclosure, IFRS 7.6 Disclosure, Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure	This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial assets' axis if no other member is used. [Refer: Financial assets]
Classes of financial instruments [axis]	axis	IFRS 7.36 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial instruments, class [member]	member	IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.36 Disclosure, IFRS 7.35M Disclosure	This member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard value for the 'Classes of financial instruments' axis if no other member is used. [Refer: Financial assets; Financial liabilities]
Classes of financial liabilities [axis]	axis	IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.42 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial liabilities, class [member]	member	Effective 2023-01-01 IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure	This member stands for aggregated classes financial liabilities. It also represents the standard value for the 'Classes of financial liabilities' axis if no other member is used. [Refer: Financial liabilities]
Classes of intangible assets and goodwill [axis]	axis	IAS 38.118 Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Intangible assets and goodwill [member]	member	IAS 38.118 Common practice	This member stands for intangible assets and goodwill. It also represents the standard value for the 'Classes of intangible assets and goodwill' axis if no other member is used. [Refer: Goodwill; Intangible assets other than goodwill]
Classes of intangible assets other than goodwill [axis]	axis	IAS 38.118 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Intangible assets other than goodwill [member]	member	IFRS 16.53 Example, IAS 36.127 Example, IAS 38.118 Disclosure	This member stands for intangible assets other than goodwill. It also represents the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used. [Refer: Intangible assets other than goodwill]
Classes of liabilities [axis]	axis	IFRS 13.93 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Liabilities [member]	member	IFRS 13.93 Disclosure	This member stands for a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of liabilities' axis if no other member is used. [Refer: Liabilities]
Classes of ordinary shares [axis]	axis	IAS 33.66 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Ordinary shares [member]	member	IAS 1.79 a Common practice, IAS 33.66 Disclosure	This member stands for equity instruments that are subordinate to all other classes of equity instruments. It also represents the standard value for the 'Classes of ordinary shares' axis if no other member is used.
Classes of other provisions [axis]	axis	IAS 37.84 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Other provisions [member]	member	IAS 37.84 Disclosure	This member stands for provisions other than provisions for employee benefits. It also represents the standard value for the 'Classes of other provisions' axis if no other member is used. [Refer: Provisions]
Classes of property, plant and equipment [axis]	axis	IAS 16.73 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Property, plant and equipment [member]	member	IFRS 16.53 Example, IAS 16.73 Disclosure, IAS 36.127 Example	This member stands for property, plant and equipment. It also represents the standard value for the 'Classes of property, plant and equipment' axis if no other member is used. [Refer: Property, plant and equipment]
Classes of regulatory deferral account balances [axis]	axis	IFRS 14.33 Disclosure, IFRS 14.30 c Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Classes of regulatory deferral account balances [member]	member	IFRS 14.33 Disclosure, IFRS 14.30 c Disclosure	This member stands for all classes (ie types of cost or income) of regulatory deferral account balances. It also represents the standard value for the 'Classes of regulatory deferral account balances' axis if no other member is used. [Refer: Regulatory deferral account balances [member]]
Classes of share capital [axis]	axis	IAS 1.79 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Share capital [member]	member	IAS 1.79 a Disclosure	This member stands for share capital of the entity. It also represents the standard value for the 'Classes of share capital' axis if no other member is used.
Components of equity [axis]	axis	IAS 1.106 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Equity [member]	member	IAS 1.106 Disclosure	This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the 'Components of equity' axis if no other member is used.
Concentrations of risk [axis]	axis	Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.127 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Concentrations of risk [member]	member	Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 17.127 Disclosure	This member stands for the concentrations of risk. It also represents the standard value for the 'Concentrations of risk' axis if no other member is used.
Consolidated and separate financial statements [axis]	axis	IAS 27.4 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Consolidated [member]	member	IAS 27.4 Disclosure	This member stands for the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity. It also represents the standard value for the 'Consolidated and separate financial statements' axis if no other member is used.
Consolidated structured entities [axis]	axis	IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for consolidated structured entities [member]	member	IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure	This member stands for the standard value for the 'Consolidated structured entities' axis if no other member is used.
Continuing and discontinued operations [axis]	axis	IFRS 5 - Presentation and disclosure Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Continuing operations [member]	member	IFRS 5 - Presentation and disclosure Disclosure	This member stands for components of the entity that are not discontinued operations. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. This member also represents the standard value for the 'Continuing and discontinued operations' axis if no other member is used. [Refer: Discontinued operations [member]; Aggregate continuing and discontinued operations [member]]
Continuing involvement in derecognised financial assets by type of instrument [axis]	axis	IFRS 7.B33 Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Types of instrument [member]	member	IFRS 7.B33 Example	This member stands for all types of financial instruments. It also represents the standard value for the 'Continuing involvement in derecognised financial assets by type of instrument' axis if no other member is used.
Continuing involvement in derecognised financial assets by type of transfer [axis]	axis	IFRS 7.B33 Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Types of transfer [member]	member	IFRS 7.B33 Example	This member stands for all types of transfers of financial instruments. It also represents the standard value for the 'Continuing involvement in derecognised financial assets by type of transfer' axis if no other member is used.
Contract duration [axis]	axis	IFRS 15.B89 e Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Contract duration [member]	member	IFRS 15.B89 e Example	This member stands for all durations of contracts with customers. It also represents the standard value for the 'Contract duration' axis if no other member is used.
Counterparties [axis]	axis	IFRS 7.B52 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Counterparties [member]	member	IFRS 7.B52 Disclosure	This member stands for the parties to the transaction other than the entity. It also represents the standard value for the 'Counterparties' axis if no other member is used.
Creation date [axis]	axis	IAS 8.49 b (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.28 f (i) Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Default financial statements date [member]	member	IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure	This member stands for the standard value for the 'Creation date' axis if no other member is used.
Credit impairment of financial instruments [axis]	axis	IFRS 7.35H Disclosure, IFRS 7.35M Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Credit impairment of financial instruments [member]	member	IFRS 7.35M Disclosure, IFRS 7.35H Disclosure	This member stands for all statuses of credit impairment of financial instruments. A financial instrument is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial instrument have occurred. This member also represents the standard value for the 'Credit impairment of financial instruments' axis if no other member is used.
Cumulative effect at date of initial application [axis]	axis	IAS 1.106 Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Opening balance before adjustment, cumulative effect at date of initial application [member]	member	IAS 1.106 Common practice	This member indicates the opening balance before the cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard. It also represents the standard value for the ‘Cumulative effect at date of initial application’ axis if no other member is used.
Currency in which information is displayed [axis]	axis	IAS 21.57 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Functional or presentation currency [member]	member	IAS 21.57 a Disclosure	This member indicates information displayed in the functional or presentation currency. It also represents the standard value for the ‘Currency in which information is displayed’ axis if no other member is used.
Defined benefit plans [axis]	axis	IAS 19.138 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Defined benefit plans [member]	member	IAS 19.138 Disclosure	This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. It also represents the standard value for the 'Defined benefit plans' axis if no other member is used.
Departure from requirement of IFRS [axis]	axis	IAS 1.20 d Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Currently stated [member]	member	Effective 2023-01-01 IFRS 17.113 b Disclosure, IAS 1.20 d Common practice, IAS 8.29 c (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.49 b (i) Disclosure, IAS 8.28 f (i) Disclosure, IFRS 17.113 b Disclosure	This member stands for the information currently stated in the financial statements. It also represents the standard value for the 'Retrospective application and retrospective restatement' and 'Departure from requirement of IFRS' axes if no other member is used.
Disaggregation of insurance contracts [axis]	axis	Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.131 a Disclosure, IFRS 17.109 Disclosure, IFRS 17.107 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Disaggregation of insurance contracts [member]	member	Effective 2023-01-01 IFRS 17.98 Disclosure, Effective 2023-01-01 IFRS 17.131 a Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.132 b Disclosure	This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts held. It also represents the standard value for the 'Disaggregation of insurance contracts' axis if no other member is used. [Refer: Insurance contracts [member]]
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 2023-01-01 IFRS 17.113 b Disclosure, IFRS 17.113 b Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Currently stated [member]	member	Effective 2023-01-01 IFRS 17.113 b Disclosure, IAS 1.20 d Common practice, IAS 8.29 c (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.49 b (i) Disclosure, IAS 8.28 f (i) Disclosure, IFRS 17.113 b Disclosure	This member stands for the information currently stated in the financial statements. It also represents the standard value for the 'Retrospective application and retrospective restatement' and 'Departure from requirement of IFRS' axes if no other member is used.
Events of reclassification of financial assets [axis]	axis	IFRS 7.12B Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Events of reclassification of financial assets [member]	member	IFRS 7.12B Disclosure	This member stands for the events of reclassification of financial assets. It also represents the standard value for the 'Events of reclassification of financial assets' axis if no other member is used. [Refer: Financial assets]
External credit grades [axis]	axis	Expiry date 2023-01-01 IFRS 7.IG24 a Example, IFRS 7.IG20C Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure, IFRS 7.35M Example, Expiry date 2023-01-01 IFRS 7.36 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for external credit grades [member]	member	IFRS 7.35M Example, IFRS 7.IG20C Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure, Expiry date 2023-01-01 IFRS 7.IG24 a Example, Expiry date 2023-01-01 IFRS 7.36 c Example	This member stands for the standard value for the 'External credit grades' axis if no other member is used.
Fair value as deemed cost [axis]	axis	IFRS 1.30 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregate of fair values [member]	member	IFRS 1.30 a Disclosure	This member stands for the aggregate of fair values. It also represents the standard value for the 'Fair value as deemed cost' axis if no other member is used.
Financial effect of transition from previous GAAP to IFRSs [axis]	axis	IFRS 1.24 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
IFRSs [member]	member	IFRS 1.24 Disclosure	This member stands for Standards and Interpretations issued by the International Accounting Standards Board (IASB), which comprise (a) International Financial Reporting Standards; (b) International Accounting Standards; (c) IFRIC Interpretations; and (d) SIC Interpretations. It also represents the standard value for the 'Financial effect of transition from previous GAAP to IFRSs' axis if no other member is used.
Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [axis]	axis	IFRS 7.24G Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [member]	member	IFRS 7.24G Disclosure	This member stands for financial instruments measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of these instruments. It also represents the standard value for the 'Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk' axis if no other member is used. [Refer: Financial instruments, class [member]; Credit risk [member]]
Funding arrangements of defined benefit plans [axis]	axis	IAS 19.138 e Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Funding arrangements of defined benefit plans [member]	member	IAS 19.138 e Example	This member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It also represents the standard value for the 'Funding arrangements of defined benefits plans' axis if no other member is used.
Geographical areas [axis]	axis	IFRS 15.B89 b Example, IAS 19.138 a Example, Effective 2023-01-01 IFRS 17.96 b Example, IFRS 8.33 Disclosure, IFRS 17.96 b Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Geographical areas [member]	member	IFRS 8.33 Disclosure, Effective 2023-01-01 IFRS 17.96 b Example, IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example	This member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis if no other member is used.
Hedged items [axis]	axis	IFRS 7.24B Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Hedged items [member]	member	IFRS 7.24B Disclosure	This member stands for hedged items. A hedged item can be a recognised asset or liability, an unrecognised firm commitment, a forecast transaction or a net investment in a foreign operation. The hedged item can be: (a) a single item; or (b) a group of items (subject to paragraphs 6.6.1–6.6.6 and B6.6.1–B6.6.16 of IFRS 9). A hedged item can also be a component of such an item or group of items (see paragraphs 6.3.7 and B6.3.7–B6.3.25 of IFRS 9). This member also represents the standard value for the 'Hedged items' axis if no other member is used.
Hedging instruments [axis]	axis	IFRS 7.23A Disclosure, IFRS 7.24A Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Hedging instruments [member]	member	IFRS 7.24A Disclosure, IFRS 7.23A Disclosure	This member stands for hedging instruments. A hedging instrument can be a designated: (a) derivative measured at fair value through profit or loss, except for some written options (see paragraph B6.2.4 of IFRS 9); (b) non-derivative financial asset or non-derivative financial liability measured at fair value through profit or loss, unless it is a financial liability designated as at fair value through profit or loss for which the amount of its change in fair value that is attributable to changes in the credit risk of that liability is presented in other comprehensive income in accordance with paragraph 5.7.7 of IFRS 9. For a hedge of foreign currency risk, the foreign currency risk component of a non-derivative financial asset or a non-derivative financial liability may be designated as a hedging instrument provided that it is not an investment in an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9. This member also represents the standard value for the 'Hedging instruments' axis if no other member is used.
Impairment of financial assets [axis]	axis	Expiry date 2023-01-01 IFRS 7.37 Disclosure, Expired 2023-01-01 IFRS 7.37 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for impairment of financial assets [member]	member	Expiry date 2023-01-01 IFRS 7.37 Disclosure, Expired 2023-01-01 IFRS 7.37 Disclosure	This member stands for the standard value for the 'Impairment of financial assets' axis if no other member is used.
Individual assets or cash-generating units [axis]	axis	IAS 36.130 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for individual assets or cash-generating units [member]	member	IAS 36.130 Disclosure	This member stands for the standard value for the 'Individual assets or cash-generating units' axis if no other member is used.
Initially applied IFRSs [axis]	axis	IAS 8.28 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Initially applied IFRSs [member]	member	IAS 8.28 Disclosure	This member stands for IFRSs that have been initially applied by the entity. It also represents the standard value for the 'Initially applied IFRSs' axis if no other member is used. [Refer: IFRSs [member]]
Inputs to methods used to measure contracts within scope of IFRS 17 [axis]	axis	Effective 2023-01-01 IFRS 17.117 a Disclosure, IFRS 17.117 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Inputs to methods used to measure contracts within scope of IFRS 17 [member]	member	Effective 2023-01-01 IFRS 17.117 a Disclosure, IFRS 17.117 a Disclosure	This member stands for the inputs to the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the 'Inputs to methods used to measure contracts within scope of IFRS 17' axis if no other member is used.
Insurance contracts [axis]	axis	Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.106 Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.100 c Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 17.107 Disclosure, IFRS 17.106 Disclosure, IFRS 17.109 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Insurance contracts [member]	member	Effective 2023-01-01 IFRS 17.109 Disclosure, Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.100 c Disclosure, Effective 2023-01-01 IFRS 17.106 Disclosure, IFRS 17.109 Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.107 Disclosure	This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held, except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70A of IFRS 17; (b) investment contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with discretionary participation features is a financial instrument that provides a particular investor with the contractual right to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for the 'Insurance contracts' axis if no other member is used.
Insurance contracts by components [axis]	axis	Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.107 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Insurance contracts by components [member]	member	Effective 2023-01-01 IFRS 17.101 Disclosure, Effective 2023-01-01 IFRS 17.107 Disclosure, Effective 2023-01-01 IFRS 17.100 c Disclosure, IFRS 17.107 Disclosure, IFRS 17.101 Disclosure, IFRS 17.100 c Disclosure	This member stands for all insurance contracts when disaggregated by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. This member also represents the standard value for the 'Insurance contracts by components' axis if no other member is used. [Refer: Insurance contracts [member]]
Insurance contracts by remaining coverage and incurred claims [axis]	axis	Effective 2023-01-01 IFRS 17.100 Disclosure, IFRS 17.100 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Insurance contracts by remaining coverage and incurred claims [member]	member	Effective 2023-01-01 IFRS 17.100 Disclosure, IFRS 17.100 Disclosure	This member stands for all insurance contracts when disaggregated by remaining coverage and incurred claims. This member also represents the standard value for the 'Insurance contracts by remaining coverage and incurred claims' axis if no other member is used. [Refer: Insurance contracts [member]]
Intangible assets material to entity [axis]	axis	IAS 38.122 b Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Intangible assets material to entity [member]	member	IAS 38.122 b Disclosure	This member stands for intangible assets material to the entity. It also represents the standard value for the 'Intangible assets material to entity' axis if no other member is used. [Refer: Intangible assets material to entity]
Intangible assets with indefinite useful life [axis]	axis	IAS 38.122 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Intangible assets with indefinite useful life [member]	member	IAS 38.122 a Disclosure	This member stands for intangible assets with an indefinite useful life. It also represents the standard value for the 'Intangible assets with indefinite useful life' axis if no other member is used. [Refer: Intangible assets with indefinite useful life]
Interest rate benchmarks [axis]	axis	IFRS 7.24J b Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Interest rate benchmarks [member]	member	IFRS 7.24J b Disclosure	This member stands for all interest rate benchmarks. It also represents the standard value for the 'Interest rate benchmarks' axis if no other member is used.
Internal credit grades [axis]	axis	Expiry date 2023-01-01 IFRS 7.36 c Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure, Expiry date 2023-01-01 IFRS 7.IG25 b Example, IFRS 7.35M Example, IFRS 7.IG20C Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for internal credit grades [member]	member	Expiry date 2023-01-01 IFRS 7.36 c Example, IFRS 7.IG20C Example, IFRS 7.35M Example, Expiry date 2023-01-01 IFRS 7.IG25 b Example, Expiry date 2023-01-01 IFRS 4.39G a Disclosure	This member stands for the standard value for the 'Internal credit grades' axis if no other member is used.
Investments in equity instruments designated at fair value through other comprehensive income [axis]	axis	IFRS 7.11A c Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Investments in equity instruments designated at fair value through other comprehensive income [member]	member	IFRS 7.8 h Disclosure, IFRS 7.11A c Disclosure	This member stands for investments in equity instruments that the entity has designated at fair value through other comprehensive income. It also represents the standard value for the 'Investments in equity instruments designated at fair value through other comprehensive income' axis if no other member is used. [Refer: At fair value [member]; Other comprehensive income]
Items of contingent liabilities [axis]	axis	IFRS 3.B64 j Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Items of contingent liabilities [member]	member	IFRS 3.B64 j Disclosure	This member stands for aggregated individual items of contingent liabilities. It also represents the standard value for the 'Items of contingent liabilities' axis if no other member is used. [Refer: Contingent liabilities [member]]
Joint operations [axis]	axis	IFRS 12.B4 c Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for joint operations [member]	member	IFRS 12.B4 c Disclosure	This member stands for the standard value for the 'Joint operations' axis if no other member is used.
Joint ventures [axis]	axis	IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for joint ventures [member]	member	Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IFRS 12.B4 b Disclosure, Expiry date 2023-01-01 IFRS 4.39J Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure	This member stands for the standard value for the 'Joint ventures' axis if no other member is used.
Levels of fair value hierarchy [axis]	axis	IAS 19.142 Disclosure, IFRS 13.93 b Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
All levels of fair value hierarchy [member]	member	IFRS 13.93 b Disclosure, IAS 19.142 Disclosure	This member stands for all levels of the fair value hierarchy. It also represents the standard value for the 'Levels of fair value hierarchy' axis if no other member is used.
Liabilities arising from financing activities [axis]	axis	IAS 7.44D Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Liabilities arising from financing activities [member]	member	IAS 7.44D Example	This member stands for liabilities arising from financing activities. It also represents the standard value for the 'Liabilities arising from financing activities' axis if no other member is used. [Refer: Liabilities arising from financing activities]
Liabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]	axis	IFRS 13.98 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]	member	IFRS 13.98 Disclosure	This member stands for liabilities measured at fair value and issued with inseparable third-party credit enhancement. It also represents the standard value for the 'Liabilities measured at fair value and issued with inseparable third-party credit enhancement' axis if no other member is used. [Refer: Liabilities; At fair value [member]]
Major customers [axis]	axis	IFRS 8.34 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Customers [member]	member	IFRS 8.34 Disclosure	This member stands for customers. It also represents the standard value for the 'Major customers' axis if no other member is used.
Markets of customers [axis]	axis	IFRS 15.B89 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Markets of customers [member]	member	IFRS 15.B89 c Example	This member stands for all markets of customers. It also represents the standard value for the 'Markets of customers' axis if no other member is used.
Maturity [axis]	axis	Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 16.97 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 7.42E e Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 7.23B a Disclosure, IAS 1.61 Disclosure, IAS 19.147 c Example, Effective 2023-01-01 IFRS 17.109A Disclosure, IFRS 17.109A Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated time bands [member]	member	IFRS 7.B11 Example, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 16.97 Disclosure, IFRS 7.B35 Example, IAS 19.147 c Example, IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.109A Disclosure, IAS 1.61 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 17.109 Disclosure	This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.
Measurement [axis]	axis	IAS 40.32A Disclosure, IFRS 13.93 a Disclosure, IAS 41.50 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Aggregated measurement [member]	member	IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure	This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other member is used.
Method of assessment of expected credit losses [axis]	axis	IFRS 7.35I Example, IFRS 7.35H Example, IFRS 7.IG20B Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Method of assessment of expected credit losses [member]	member	IFRS 7.IG20B Example, IFRS 7.35I Example, IFRS 7.35H Example	This member stands for all methods of assessment of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the 'Method of assessment of expected credit losses' axis if no other member is used.
Methods of generation [axis]	axis	IAS 38.118 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Methods of generation [member]	member	IAS 38.118 Disclosure	This member stands for all methods of generation. It also represents the standard value for the 'Methods of generation' axis if no other member is used.
Methods used to measure contracts within scope of IFRS 17 [axis]	axis	Effective 2023-01-01 IFRS 17.117 a Disclosure, IFRS 17.117 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Methods used to measure contracts within scope of IFRS 17 [member]	member	Effective 2023-01-01 IFRS 17.117 a Disclosure, IFRS 17.117 a Disclosure	This member stands for the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the 'Methods used to measure contracts within scope of IFRS 17' axis if no other member is used.
Net defined benefit liability (asset) [axis]	axis	IAS 19.140 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Net defined benefit liability (asset) [member]	member	IAS 19.140 a Disclosure	This member stands for the net defined benefit liability (asset). It also represents the standard value for the 'Net defined benefit liability (asset)' axis if no other member is used. [Refer: Net defined benefit liability (asset)]
New IFRSs [axis]	axis	IAS 8.30 b Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
New IFRSs [member]	member	IAS 8.30 b Disclosure	This member stands for IFRSs that have been issued but are not yet effective. It also represents the standard value for the 'New IFRSs' axis if no other member is used. [Refer: IFRSs [member]]
Non-adjusting events after reporting period [axis]	axis	IAS 10.21 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Non-adjusting events after reporting period [member]	member	IAS 10.21 Disclosure	This member stands for events that occur between the end of the reporting period and the date when the financial statements are authorised for issue and are indicative of conditions that arose after the reporting period. It also represents the standard value for the 'Non-adjusting events after reporting period' axis if no other member is used.
Past due status [axis]	axis	IFRS 7.35N Example, Expiry date 2023-01-01 IFRS 7.37 Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Past due status [member]	member	Expiry date 2023-01-01 IFRS 7.37 Common practice, IFRS 7.35N Example	This member stands for all past-due statuses. It also represents the standard value for the 'Past due status' axis if no other member is used.
Performance obligations [axis]	axis	IFRS 15.119 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Performance obligations [member]	member	IFRS 15.119 Disclosure	This member stands for all performance obligations. A performance obligation is a promise in a contract with a customer to transfer to the customer either: (a) a good or service (or a bundle of goods or services) that is distinct; or (b) a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer. This member also represents the standard value for the 'Performance obligations' axis if no other member is used.
Probability of default [axis]	axis	IFRS 7.35M Example, IFRS 7.IG20C Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for probability of default [member]	member	IFRS 7.IG20C Example, IFRS 7.35M Example	This member stands for the standard value for the 'Probability of default' axis if no other member is used.
Products and services [axis]	axis	IFRS 8.32 Disclosure, IFRS 15.B89 a Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Products and services [member]	member	IFRS 15.B89 a Example, IFRS 8.32 Disclosure	This member stands for the entity's products and services. It also represents the standard value for the 'Products and services' axis if no other member is used.
Property, plant and equipment by operating lease status [axis]	axis	IFRS 16.95 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Property, plant and equipment by operating lease status [member]	member	IFRS 16.95 Disclosure	This member stands for all property, plant and equipment when disaggregated by the operating lease status by a lessor. It also represents the standard value for the 'Property, plant and equipment by operating lease status' axis if no other member is used. [Refer: Property, plant and equipment]
Range [axis]	axis	IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.B6 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Ranges [member]	member	IFRS 14.33 b Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 13.IE63 Example, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.120 Disclosure	This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is used.
Ranges of exercise prices for outstanding share options [axis]	axis	IFRS 2.45 d Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Ranges of exercise prices for outstanding share options [member]	member	IFRS 2.45 d Disclosure	This member stands for aggregated ranges of exercise prices for outstanding share options that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options. It also represents the standard value for the 'Ranges of exercise prices for outstanding share options' axis if no other member is used. [Refer: Ranges [member]]
Reclassified items [axis]	axis	IAS 1.41 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Reclassified items [member]	member	IAS 1.41 Disclosure	This member stands for items that have been reclassified when the entity changes their presentation or classification in its financial statements. It also represents the standard value for the 'Reclassified items' axis if no other member is used.
Redesignation [axis]	axis	IFRS 1.29 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Redesignated [member]	member	IFRS 1.29 Disclosure	This member stands for financial instruments redesignated during the transition to IFRSs. It also represents the standard value for the 'Redesignation' axis if no other member is used.
Regulatory deferral account balances [axis]	axis	IFRS 14.B22 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Regulatory deferral account balances [member]	member	IFRS 14.B22 Disclosure	This member stands for regulatory deferral account balances. A regulatory deferral account balance is the balance of any expense (or income) account that would not be recognised as an asset or a liability in accordance with other Standards, but that qualifies for deferral because it is included, or is expected to be included, by the rate regulator in establishing the rate(s) that can be charged to customers. This member also represents the standard value for the 'Regulatory deferral account balances' axis if no other member is used.
Regulatory environments [axis]	axis	IAS 19.138 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Regulatory environments [member]	member	IAS 19.138 c Example	This member stands for all regulatory environments. It also represents the standard value for the 'Regulatory environments' axis if no other member is used.
Reserves within equity [axis]	axis	IAS 1.79 b Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Other reserves [member]	member	IAS 1.79 b Disclosure, IAS 1.106 Disclosure	This member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the 'Reserves within equity' axis if no other member is used. [Refer: Retained earnings]
Retrospective application and retrospective restatement [axis]	axis	IAS 8.29 c (i) Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.106 b Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Currently stated [member]	member	Effective 2023-01-01 IFRS 17.113 b Disclosure, IAS 1.20 d Common practice, IAS 8.29 c (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.49 b (i) Disclosure, IAS 8.28 f (i) Disclosure, IFRS 17.113 b Disclosure	This member stands for the information currently stated in the financial statements. It also represents the standard value for the 'Retrospective application and retrospective restatement' and 'Departure from requirement of IFRS' axes if no other member is used.
Risk variables [axis]	axis	Effective 2023-01-01 IFRS 17.128 a Disclosure, IFRS 17.128 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Risk variables [member]	member	Effective 2023-01-01 IFRS 17.128 a Disclosure, IFRS 17.128 a Disclosure	This member stands for the risk variables. It also represents the standard value for the 'Risk variables' axis if no other member is used.
Sales channels [axis]	axis	IFRS 15.B89 g Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Sales channels [member]	member	IFRS 15.B89 g Example	This member stands for all sales channels. It also represents the standard value for the 'Sales channels' axis if no other member is used.
Segment consolidation items [axis]	axis	IFRS 8.23 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for segment consolidation items [member]	member	IFRS 8.28 Disclosure	This member stands for the standard value for the 'Segment consolidation items' axis if no other member is used.
Segments [axis]	axis	IAS 36.130 d (ii) Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IFRS 17.96 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Segments [member]	member	IFRS 15.115 Disclosure, IFRS 8.28 Disclosure, IAS 36.130 d (ii) Disclosure, Effective 2023-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 17.96 c Example	This member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other member is used.
Separate management entities [axis]	axis	IAS 24.18A Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Separate management entities [member]	member	IAS 24.18A Disclosure	This member stands for separate entities that provide key management personnel services to the entity. It also represents the standard value for the 'Separate management entities' axis if no other member is used. [Refer: Key management personnel of entity or parent [member]]
Service concession arrangements [axis]	axis	SIC 29.6 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Service concession arrangements [member]	member	SIC 29.6 Disclosure	This member stands for arrangements in which an entity (the operator) may enter into an arrangement with another entity (the grantor) to provide services that give the public access to major economic and social facilities. The grantor may be a public or private sector entity, including a governmental body. Examples of service concession arrangements involve water treatment and supply facilities, motorways, car parks, tunnels, bridges, airports and telecommunication networks. Examples of arrangements that are not service concession arrangements include an entity outsourcing the operation of its internal services (for example, employee cafeteria, building maintenance, and accounting or information technology functions). It also represents the standard value for the 'Service concession arrangements' axis if no other member is used. [Refer: Government [member]]
Subsidiaries [axis]	axis	IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for subsidiaries [member]	member	IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure	This member stands for the standard value for the 'Subsidiaries' axis if no other member is used.
Temporary difference, unused tax losses and unused tax credits [axis]	axis	IAS 12.81 g Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Temporary difference, unused tax losses and unused tax credits [member]	member	IAS 12.81 g Disclosure	This member stands for temporary differences, unused tax losses and unused tax credits. It also represents the standard value for the 'Temporary difference, unused tax losses and unused tax credits' axis if no other member is used. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
Timing of transfer of goods or services [axis]	axis	IFRS 15.B89 f Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Timing of transfer of goods or services [member]	member	IFRS 15.B89 f Example	This member stands for all timings of the transfer of goods or services in contracts with customers. It also represents the standard value for the 'Timing of transfer of goods or services' axis if no other member is used.
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]	axis	IFRS 3.B64 l Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [member]	member	IFRS 3.B64 l Disclosure	This member stands for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in business combinations. It also represents the standard value for the 'Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination' axis if no other member is used. [Refer: Business combinations [member]]
Transferred financial assets that are not derecognised in their entirety [axis]	axis	IFRS 7.42D Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Transferred financial assets that are not derecognised in their entirety [member]	member	IFRS 7.42D Disclosure	This member stands for transferred financial assets that are not derecognised in their entirety. It also represents the standard value for the 'Transferred financial assets that are not derecognised in their entirety' axis if no other member is used. [Refer: Financial assets]
Type of measurement of expected credit losses [axis]	axis	IFRS 7.35H Disclosure, IFRS 7.35M Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Type of measurement of expected credit losses [member]	member	IFRS 7.35H Disclosure, IFRS 7.35M Disclosure	This member stands for all types of measurement of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the 'Type of measurement of expected credit losses' axis if no other member is used.
Types of antidilutive instruments [axis]	axis	IAS 33.70 c Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Antidilutive instruments [member]	member	IAS 33.70 c Disclosure	This member stands for antidilutive instruments. Instruments are antidilutive when their conversion to ordinary shares would increase earnings per share or decrease loss per share from continuing operations. The calculation of diluted earnings per share does not assume conversion, exercise, or other issue of potential ordinary shares that would have an antidilutive effect on earnings per share. It also represents the standard value for the ‘Types of antidilutive instruments' axis if no other member is used.
Types of contracts [axis]	axis	IFRS 15.B89 d Example, Effective 2023-01-01 IFRS 17.96 a Example, IFRS 17.96 a Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Types of contracts [member]	member	Effective 2023-01-01 IFRS 17.96 a Example, IFRS 15.B89 d Example, IFRS 17.96 a Example	This member stands for all types of contracts with customers. It also represents the standard value for the 'Types of contracts' axis if no other member is used.
Types of customers [axis]	axis	IFRS 15.B89 c Example	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Types of customers [member]	member	IFRS 15.B89 c Example	This member stands for all types of customers. It also represents the standard value for the 'Types of customers' axis if no other member is used.
Types of financial assets [axis]	axis	IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial assets, type [member]	member	IFRS 7.B52 Disclosure, IFRS 7.B51 Disclosure	This member stands for aggregated types of financial assets. It also represents the standard value for the 'Types of financial assets' axis if no other member is used. [Refer: Financial assets]
Types of financial liabilities [axis]	axis	IFRS 7.B52 Disclosure, IFRS 7.B51 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Financial liabilities, type [member]	member	IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure	This member stands for aggregated types of financial liabilities. It also represents the standard value for the 'Types of financial liabilities' axis if no other member is used. [Refer: Financial assets]
Types of hedges [axis]	axis	Expiry date 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.24C Disclosure, IFRS 7.24B Disclosure, IFRS 7.24A Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Hedges [member]	member	IFRS 7.24B Disclosure, IFRS 7.24C Disclosure, IFRS 7.24A Disclosure, Expiry date 2023-01-01 IFRS 7.22 Disclosure	This member stands for all types of hedges. It also represents the standard value for the 'Types of hedges' axis if no other member is used.
Types of interest rates [axis]	axis	IFRS 7.39 Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Interest rate types [member]	member	IFRS 7.39 Common practice	This member stands for all types of interest rates. It also represents the standard value for the 'Types of interest rates' axis if no other member is used. [Refer: Interest rate risk [member]]
Types of investment property [axis]	axis	IAS 1.112 c Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Investment property [member]	member	IFRS 13.94 Example, IAS 1.112 c Common practice, IFRS 13.IE60 Example	This member stands for investment property. It also represents the standard value for the 'Types of investment property' axis if no other member is used. [Refer: Investment property]
Types of non-current liabilities with covenants [axis]	axis	IAS 1.76ZA Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. This axis shall be used to represent separately disclosed non-current liabilities or groups of non-current liabilities with covenants in the scope of IAS 1.76ZA.
Types of non-current liabilities with covenants [member]	member	IAS 1.76ZA Disclosure	This member stands for the total non-current liabilities with covenants for which the entity’s right to defer settlement is subject to the entity complying with covenants within twelve months after the reporting period. It also represents the standard value for the ‘Types of non-current liabilities with covenants’ axis if no other member is used.
Types of rate-regulated activities [axis]	axis	IFRS 14.30 Disclosure, IFRS 14.33 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Rate-regulated activities [member]	member	IFRS 14.30 Disclosure, IFRS 14.33 Disclosure	This member stands for an entity’s activities that are subject to rate regulation. It also represents the standard value for the 'Types of rate-regulated activities' axis if no other member is used.
Types of risks [axis]	axis	Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 7.34 Disclosure, Effective 2023-01-01 IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Risks [member]	member	IFRS 7.21C Disclosure, Effective 2023-01-01 IFRS 17.124 Disclosure, Effective 2023-01-01 IFRS 17.128 a Disclosure, Effective 2023-01-01 IFRS 17.125 Disclosure, Effective 2023-01-01 IFRS 17.127 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, IFRS 17.124 Disclosure, IFRS 17.128 a Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure	This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other member is used.
Types of share-based payment arrangements [axis]	axis	IFRS 2.45 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Share-based payment arrangements [member]	member	IFRS 2.45 Disclosure	This member stands for an agreement between the entity or another group entity or any shareholder of the group entity and another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity; or (b) equity instruments (including shares or share options) of the entity or another group entity, provided that the specified vesting conditions, if any, are met. It also represents the standard value for the 'Types of share-based payment arrangements' axis if no other member is used.
Unconsolidated structured entities [axis]	axis	IFRS 12.B4 e Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for unconsolidated structured entities [member]	member	IFRS 12.B4 e Disclosure	This member stands for the standard value for the 'Unconsolidated structured entities' axis if no other member is used.
Unconsolidated structured entities controlled by investment entity [axis]	axis	IFRS 12.19F Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Unconsolidated structured entities controlled by investment entity [member]	member	IFRS 12.19F Disclosure	This member stands for unconsolidated structured entities controlled by an investment entity. It also represents the standard value for the 'Unconsolidated structured entities controlled by investment entity' axis if no other member is used. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]]
Unconsolidated subsidiaries [axis]	axis	IFRS 12.19B Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Entity's total for unconsolidated subsidiaries [member]	member	IFRS 12.19B Disclosure	This member stands for the standard value for the 'Unconsolidated subsidiaries' axis if no other member is used.
Underlying equity instrument and depositary receipts [axis]	axis	IAS 1.112 c Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Underlying equity instrument [member]	member	IAS 1.112 c Common practice	This member represents the standard value for the ‘Underlying equity instrument and depositary receipts’ axis if no other member is used.
Unobservable inputs [axis]	axis	IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Unobservable inputs [member]	member	IFRS 13.93 h Common practice, IFRS 13.93 d Disclosure	This member stands for all the unobservable inputs. It also represents the standard value for the 'Unobservable inputs' axis if no other member is used.
Valuation techniques used in fair value measurement [axis]	axis	IFRS 13.93 d Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Valuation techniques [member]	member	IFRS 13.93 d Disclosure	This member stands for valuation techniques used by the entity to measure fair value. It also represents the standard value for the 'Valuation techniques used in fair value measurement' axis if no other member is used. [Refer: At fair value [member]]
Voluntary changes in accounting policy [axis]	axis	IAS 8.29 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
Voluntary changes in accounting policy [member]	member	IAS 8.29 Disclosure	This member stands for changes in accounting policy that result in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity’s financial position, financial performance or cash flows. Early application of an IFRS is not considered a voluntary change in accounting policy. It also represents the standard value for the 'Voluntary changes in accounting policy' axis if no other member is used.
Years of insurance claim [axis]	axis	Effective 2023-01-01 IFRS 17.130 Disclosure, IFRS 17.130 Disclosure	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
All years of insurance claim [member]	member	Effective 2023-01-01 IFRS 17.130 Disclosure, IFRS 17.130 Disclosure	This member stands for all years of the insurance claims. It also represents the standard value for the 'Years of insurance claim' axis if no other member is used.
Net amount arising from insurance contracts [member]	member	Expiry date 2023-01-01 IFRS 4 - Disclosure Common practice	This member stands for the net amount arising from insurance contracts. It also represents the standard value for the 'Amounts arising from insurance contracts' axis if no other member is used. [Refer: Types of insurance contracts [member]]
Types of insurance contracts [member]	member	Expiry date 2023-01-01 IFRS 4 - Disclosure Common practice	This member stands for contracts under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. It also represents the standard value for the 'Types of insurance contracts' axis if no other member is used.
In accordance with IFRS 9 [member]	member	Effective on first application of IFRS 9 IFRS 4.39L e Disclosure	This member stands for the information reported in accordance with IFRS 9.