Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid

Disclosure of general information about financial statements [text block]

The entire disclosure for general information about financial statements.

Name of reporting entity or other means of identification

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

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

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

The date of the end of the reporting period.

Period covered by financial statements

The description of the period covered by the financial statements.

Description of presentation currency

The description of the currency in which the financial statements are presented.

Level of rounding used in financial statements

Information about the level of rounding used in the presentation of amounts in the financial statements.

Statement of financial position [abstract]

Assets [abstract]

Non-current assets [abstract]

Property, plant and equipment

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.

Investment property at cost less accumulated depreciation and impairment

The amount of investment property at cost less accumulated depreciation and impairment, because the fair value cannot be measured reliably without undue cost or effort on an ongoing basis. [Refer: Investment property [member]]

Investment property at fair value through profit or loss

The amount of investment property at fair value through profit or loss. [Refer: Investment property [member]]

Goodwill

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

The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]

Investments in associates

The amount of investments in associates. An associate is an entity, including an unincorporated entity such as a partnership, over which the investor has significant influence and that is neither a subsidiary nor an interest in a joint venture.

Investments in joint ventures

The amount of investments in joint ventures. A joint venture is a contractual arrangement whereby two or more parties undertake an economic activity that is subject to joint control.

Non-current biological assets, at cost less accumulated depreciation and impairment

The amount of non-current biological assets measured at cost less accumulated depreciation and impairment. [Refer: Biological assets, at cost less accumulated depreciation and impairment]

Non-current biological assets, at fair value

The amount of non-current biological assets measured at fair value. [Refer: At fair value [member]; Biological assets, at fair value]

Trade and other non-current receivables

The amount of non-current trade and other receivables.

Non-current inventories

The amount of non-current inventories. [Refer: Inventories]

Deferred tax assets

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

The non-current amount of current tax assets. [Refer: Current tax assets]

Other non-current financial assets

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

The amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets, class [member]]

Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral

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

The amount of assets that do not meet the definition of current assets. [Refer: Current assets]

Current assets [abstract]

Current inventories

The amount of current inventories. [Refer: Inventories]

Trade and other current receivables

The amount of current trade and other receivables.

Current tax assets, current

The current amount of current tax assets. [Refer: Current tax assets]

Current biological assets, at cost less accumulated depreciation and impairment

The amount of current biological assets measured at cost less accumulated depreciation and impairment. [Refer: Biological assets, at cost less accumulated depreciation and impairment]

Current biological assets, at fair value

The amount of current biological assets measured at fair value. [Refer: At fair value [member]; Biological assets, at fair value]

Other current financial assets

The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets]

Other current non-financial assets

The amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets, class [member]]

Cash and cash equivalents

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

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

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 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

The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity.

Equity and liabilities [abstract]

Equity [abstract]

Issued capital

The nominal value of capital issued.

Retained earnings

A component of equity representing the entity's cumulative undistributed earnings or deficit.

Share premium

The amount received or receivable from the issuance of the entity's shares in excess of nominal value.

Treasury shares

An entity’s own equity instruments, held by the entity or other members of the consolidated group.

Other equity interest

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

A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]

Total equity attributable to owners of parent

The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.

Non-controlling interests

The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. A subsidiary is an entity that is controlled by another entity.

Total equity

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

The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]

Other non-current provisions

The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]

Total non-current provisions

The amount of non-current provisions. [Refer: Provisions]

Trade and other non-current payables

The amount of non-current trade and other payables.

Deferred tax liabilities

The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]

Current tax liabilities, non-current

The non-current amount of current tax liabilities. [Refer: Current tax liabilities]

Other non-current financial liabilities

The amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]

Non-current portion of non-current borrowings

The non-current portion of non-current borrowings. [Refer: Borrowings]

Other non-current non-financial liabilities

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

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

The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]

Other current provisions

The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]

Total current provisions

The amount of current provisions. [Refer: Provisions]

Trade and other current payables

The amount of current trade and other payables.

Current tax liabilities, current

The current amount of current tax liabilities. [Refer: Current tax liabilities]

Other current financial liabilities

The amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]

Current borrowings

The amount of current borrowings. [Refer: Borrowings]

Current portion of non-current borrowings

The current portion of non-current borrowings. [Refer: Borrowings]

Other current non-financial liabilities

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

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.

Total liabilities

The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.

Total equity and liabilities

The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]

Statement of financial position [abstract]

Assets [abstract]

Property, plant and equipment

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.

Investment property at cost less accumulated depreciation and impairment

The amount of investment property at cost less accumulated depreciation and impairment, because the fair value cannot be measured reliably without undue cost or effort on an ongoing basis. [Refer: Investment property [member]]

Investment property at fair value through profit or loss

The amount of investment property at fair value through profit or loss. [Refer: Investment property [member]]

Goodwill

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

The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]

Other financial assets

The amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets, class [member]]

Other non-financial assets

The amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets, class [member]]

Investments in associates

The amount of investments in associates. An associate is an entity, including an unincorporated entity such as a partnership, over which the investor has significant influence and that is neither a subsidiary nor an interest in a joint venture.

Investments in joint ventures

The amount of investments in joint ventures. A joint venture is a contractual arrangement whereby two or more parties undertake an economic activity that is subject to joint control.

Biological assets, at cost less accumulated depreciation and impairment

The amount of biological assets carried at cost less accumulated depreciation and impairment. [Refer: At cost [member]; Biological assets]

Biological assets, at fair value

The amount of biological assets carried at fair value. [Refer: At fair value [member]; Biological assets]

Inventories

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.

Current tax assets

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

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

The amount of trade and other receivables.

Cash and cash equivalents

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

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

The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity.

Equity and liabilities [abstract]

Equity [abstract]

Issued capital

The nominal value of capital issued.

Retained earnings

A component of equity representing the entity's cumulative undistributed earnings or deficit.

Share premium

The amount received or receivable from the issuance of the entity's shares in excess of nominal value.

Treasury shares

An entity’s own equity instruments, held by the entity or other members of the consolidated group.

Other equity interest

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

A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]

Total equity attributable to owners of parent

The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.

Non-controlling interests

The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. A subsidiary is an entity that is controlled by another entity.

Total equity

The amount of residual interest in the assets of the entity after deducting all its liabilities.

Liabilities [abstract]

Trade and other payables

The amount of trade and other payables.

Provisions [abstract]

Provisions for employee benefits

The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]

Other provisions

The amount of provisions other than provisions for employee benefits. [Refer: Provisions]

Total provisions

The amount of liabilities of uncertain timing or the amount recognised when: (a) the entity has a present obligation (legal or constructive) as a result of a past event; (b) it is probable (ie more likely than not) that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made of the amount of the obligation.

Other financial liabilities

The amount of financial liabilities that the entity does not separately disclose in the same statement or note.

Borrowings

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

Other non-financial liabilities

The amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]

Current tax liabilities

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

The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]

Total liabilities

The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.

Total equity and liabilities

The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]

Profit or loss [abstract]

Profit (loss) [abstract]

Revenue

The gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants.

Cost of sales

The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.

Gross profit

The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]

Other income

The amount of operating income that the entity does not separately disclose in the same statement or note.

Distribution costs

The amount of costs relating to the distribution of goods and services.

Administrative expenses

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

Other expense

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)

The gains (losses) that the entity does not separately disclose in the same statement or note.

Finance income

The amount of income associated with interest and other financing activities of the entity.

Finance costs

The amount of costs associated with financing activities of the entity.

Share of profit (loss) of associates and joint ventures accounted for using equity method

The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Share of profit (loss) of associates accounted for using equity method; Share of profit (loss) of joint ventures accounted for using equity method]

Profit (loss) before tax

The profit (loss) from continuing operations before tax expense or income. [Refer: Profit (loss)]

Tax income (expense)

The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax that relate to continuing operations. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events. [Refer: Current tax expense (income)]

Profit (loss) from continuing operations

The profit (loss) from continuing operations. [Refer: Profit (loss)]

Profit (loss) from discontinued operations

The profit (loss) from discontinued operations. Discontinued operation is a component of an entity that either has been disposed of or is 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. [Refer: Profit (loss)]

Profit (loss)

The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income]

Profit (loss), attributable to [abstract]

Profit (loss), attributable to owners of parent

The profit (loss) attributable to owners of the parent. [Refer: Profit (loss)]

Profit (loss), attributable to non-controlling interests

The profit (loss) attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]

Profit or loss [abstract]

Profit (loss) [abstract]

Revenue

The gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants.

Other income

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

The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current work in progress]

Other work performed by entity and capitalised

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

The amount of raw materials and consumables used in the production process or in the rendering of services.

Employee benefits expense

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

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

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

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.

Other gains (losses)

The gains (losses) that the entity does not separately disclose in the same statement or note.

Finance income

The amount of income associated with interest and other financing activities of the entity.

Finance costs

The amount of costs associated with financing activities of the entity.

Share of profit (loss) of associates and joint ventures accounted for using equity method

The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Share of profit (loss) of associates accounted for using equity method; Share of profit (loss) of joint ventures accounted for using equity method]

Profit (loss) before tax

The profit (loss) from continuing operations before tax expense or income. [Refer: Profit (loss)]

Tax income (expense)

The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax that relate to continuing operations. Deferred tax is income tax payable (recoverable) in respect of the taxable profit (tax loss) for future reporting periods as a result of past transactions or events. [Refer: Current tax expense (income)]

Profit (loss) from continuing operations

The profit (loss) from continuing operations. [Refer: Profit (loss)]

Profit (loss) from discontinued operations

The profit (loss) from discontinued operations. Discontinued operation is a component of an entity that either has been disposed of or is 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. [Refer: Profit (loss)]

Profit (loss)

The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income]

Profit (loss), attributable to [abstract]

Profit (loss), attributable to owners of parent

The profit (loss) attributable to owners of the parent. [Refer: Profit (loss)]

Profit (loss), attributable to non-controlling interests

The profit (loss) attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]

Statement of comprehensive income [abstract]

Profit (loss)

The total of income less expenses, 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, exchange differences on translation

The amount of other comprehensive income, net of tax, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]

Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans

The amount of other comprehensive income, net of tax, related to actuarial gains (losses) on defined benefit plans. [Refer: Other comprehensive income; Defined benefit plans [member]]

Other comprehensive income, net of tax, gains (losses) on revaluation

The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income; Revaluation surplus]

Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]

Other comprehensive income, net of tax, cash flow hedges

The amount of other comprehensive income, net of tax, related to cash flow hedges. [Refer: Other comprehensive income]

Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax

The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. The equity method is a method of accounting whereby the equity investment is initially recognised at the transaction price (including transaction costs) and is subsequently adjusted to reflect the investor’s share of the profit or loss and other comprehensive income of the investee. [Refer: Investments in associates; Investments in joint ventures; Other comprehensive income]

Total other comprehensive income

The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRS for SMEs.

Total comprehensive income

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

The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]

Comprehensive income, attributable to non-controlling interests

The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]

Statement of comprehensive income [abstract]

Profit (loss)

The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income]

Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]

Other comprehensive income, before tax, exchange differences on translation

The amount of other comprehensive income, before tax, related to exchange differences on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax]

Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans

The amount of other comprehensive income, before tax, related to actuarial gains (losses) on defined benefit plans. [Refer: Other comprehensive income, before tax; Defined benefit plans [member]]

Other comprehensive income, before tax, gains (losses) on revaluation

The amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income, before tax; Revaluation surplus]

Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]

Other comprehensive income, before tax, cash flow hedges

The amount of other comprehensive income, before tax, related to cash flow hedges. [Refer: Other comprehensive income, before tax]

Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax

The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. The equity method is a method of accounting whereby the equity investment is initially recognised at the transaction price (including transaction costs) and is subsequently adjusted to reflect the investor’s share of the profit or loss and other comprehensive income of the investee. [Refer: Investments in associates; Investments in joint ventures; Other comprehensive income]

Total other comprehensive income, before tax

The amount of other comprehensive income, before tax. [Refer: Other comprehensive income]

Income tax relating to components of other comprehensive income

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

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]

Total other comprehensive income

The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRS for SMEs.

Total comprehensive income

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

The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]

Comprehensive income, attributable to non-controlling interests

The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]

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

The cash inflow from sales of goods and rendering of services.

Receipts from royalties, fees, commissions and other revenue

The cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue]

Receipts from contracts held for dealing or trading purposes

The cash inflow from contracts held for dealing or trading purposes.

Receipts from premiums and claims, annuities and other policy benefits

The cash inflow from premiums and claims, annuities and other policy benefits.

Other cash receipts from operating activities

The cash inflow from operating activities that the entity does not separately disclose in the same statement or note.

Classes of cash payments from operating activities [abstract]

Payments to suppliers for goods and services

The cash outflow to suppliers for goods and services.

Payments from contracts held for dealing or trading purpose

The cash outflow for contracts held for dealing or trading purposes.

Payments to and on behalf of employees

The cash outflow to, and on behalf of, employees.

Payments for premiums and claims, annuities and other policy benefits

The cash outflow for premiums and claims, annuities and other policy benefits.

Other cash payments from operating activities

The cash outflow for operating activities that the entity does not separately disclose in the same statement or note.

Dividends paid

The cash outflow for dividends paid by the entity, classified as operating activities.

Dividends received

The cash inflow from dividends received, classified as operating activities.

Interest paid

The cash outflow for interest paid, classified as operating activities.

Interest received

The cash inflow from interest received, classified as operating activities.

Income taxes refund (paid)

The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]

Other inflows (outflows) of cash

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

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

The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. A subsidiary is an entity that is controlled by another entity.

Cash flows used in obtaining control of subsidiaries or other businesses

The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. A subsidiary is an entity that is controlled by another entity.

Other cash receipts from sales of equity or debt instruments of other entities

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

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

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: Investments in joint ventures]

Other cash payments to acquire interests in joint ventures

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: Investments in joint ventures]

Proceeds from sales of property, plant and equipment

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

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

The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]

Purchase of intangible assets

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

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

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]

Cash advances and loans made to other parties

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

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

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

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

The cash inflow from dividends received, classified as investing activities.

Interest paid

The cash outflow for interest paid, classified as investing activities.

Interest received

The cash inflow from interest received, classified as investing activities.

Income taxes refund (paid)

The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]

Other inflows (outflows) of cash

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

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 issuing shares

The cash inflow from issuing shares.

Proceeds from issuing other equity instruments

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

The cash outflow to acquire or redeem entity's shares.

Payments of other equity instruments

The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.

Proceeds from borrowings

The cash inflow from borrowings obtained. [Refer: Borrowings]

Repayments of borrowings

The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]

Payments of finance lease liabilities

The cash outflow for payment of finance lease liabilities, classified as financing activities.

Dividends paid

The cash outflow for dividends paid by the entity, classified as financing activities.

Interest paid

The cash outflow for interest paid, classified as financing activities.

Income taxes refund (paid)

The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]

Other inflows (outflows) of cash

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

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

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

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

The increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents]

Cash and cash equivalents at beginning of period

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

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]

Statement of cash flows [abstract]

Cash flows from (used in) operating activities [abstract]

Profit (loss)

The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income]

Adjustments to reconcile profit (loss) [abstract]

Adjustments for non-cash income tax expense

Adjustments for non-cash income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities.

Adjustments for non-cash finance costs

Adjustments for non-cash finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs]

Adjustments for income tax expense

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

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

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

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

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

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

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

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

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

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)

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

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)

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

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

Adjustments for non-controlling interests

Adjustments for non-controlling interests to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-controlling interests; Profit (loss)]

Adjustments for accrued expenses (income) not yet paid (received)

Adjustments for accrued net income or expenses not yet received or paid to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

Other adjustments for non-cash items

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

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

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)

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)

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

Dividends paid

The cash outflow for dividends paid by the entity, classified as operating activities.

Dividends received

The cash inflow from dividends received, classified as operating activities.

Interest paid

The cash outflow for interest paid, classified as operating activities.

Interest received

The cash inflow from interest received, classified as operating activities.

Income taxes refund (paid)

The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]

Other inflows (outflows) of cash

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

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

The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. A subsidiary is an entity that is controlled by another entity.

Cash flows used in obtaining control of subsidiaries or other businesses

The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. A subsidiary is an entity that is controlled by another entity.

Other cash receipts from sales of equity or debt instruments of other entities

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

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

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: Investments in joint ventures]

Other cash payments to acquire interests in joint ventures

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: Investments in joint ventures]

Proceeds from sales of property, plant and equipment

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

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

The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]

Purchase of intangible assets

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

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

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]

Cash advances and loans made to other parties

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

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

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

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

The cash inflow from dividends received, classified as investing activities.

Interest paid

The cash outflow for interest paid, classified as investing activities.

Interest received

The cash inflow from interest received, classified as investing activities.

Income taxes refund (paid)

The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]

Other inflows (outflows) of cash

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

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 issuing shares

The cash inflow from issuing shares.

Proceeds from issuing other equity instruments

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

The cash outflow to acquire or redeem entity's shares.

Payments of other equity instruments

The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.

Proceeds from borrowings

The cash inflow from borrowings obtained. [Refer: Borrowings]

Repayments of borrowings

The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]

Payments of finance lease liabilities

The cash outflow for payment of finance lease liabilities, classified as financing activities.

Dividends paid

The cash outflow for dividends paid by the entity, classified as financing activities.

Interest paid

The cash outflow for interest paid, classified as financing activities.

Income taxes refund (paid)

The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]

Other inflows (outflows) of cash

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

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

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

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

The increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents]

Cash and cash equivalents at beginning of period

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

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]

Statement of changes in equity [abstract]

Statement of changes in equity [table]

Schedule disclosing information related to changes in equity.

Components of equity [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

Equity [member]

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]

This member stands for equity attributable to the owners of the parent.

Issued capital [member]

This member stands for a component of equity representing issued capital.

Share premium [member]

This member stands for the amount received or receivable from issuance of the entity's shares in excess of nominal value.

Treasury shares [member]

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]

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]

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]

Reserve of exchange differences on translation [member]

This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements of foreign operations recognised in other comprehensive income. [Refer: Other comprehensive income]

Reserve of cash flow hedges [member]

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.

Revaluation surplus [member]

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]

Retained earnings [member]

This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit.

Non-controlling interests [member]

This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.

Retrospective application and retrospective restatement [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

Currently stated [member]

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' axis if no other member is used.

Previously stated [member]

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]

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]

This member stands for the financial effect of changes in accounting policy.

Increase (decrease) due to changes in accounting policy required by IFRS for SMEs [member]

This member stands for the financial effect of changes in accounting policy required by IFRS for SMEs. [Refer: IFRS for SMEs [member]]

Increase (decrease) due to voluntary changes in accounting policy [member]

This member stands for the financial effect of voluntary changes in accounting policy.

Increase (decrease) due to corrections of prior period errors [member]

This member stands for the financial effect of corrections of prior period errors.

Statement of changes in equity [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

Equity at beginning of period

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)

The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income]

Other comprehensive income

The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRS for SMEs.

Total comprehensive income

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

The increase in equity through the issue of equity instruments.

Dividends recognised as distributions to owners

The amount of dividends recognised as distributions to owners.

Increase through other contributions by owners, equity

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

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

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

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

The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. A subsidiary is an entity that is controlled by another entity.

Increase (decrease) through share-based payment transactions, equity

The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]

Total increase (decrease) in equity

The increase (decrease) in equity. [Refer: Equity]

Equity at end of period

The amount of residual interest in the assets of the entity after deducting all its liabilities.

Statement of income and retained earnings, additional disclosures [abstract]

Retained earnings at beginning of period

A component of equity representing the entity's cumulative undistributed earnings or deficit.

Dividends declared and paid or payable

The amount of declared dividends that were paid or are payable.

Increase (decrease) through corrections of errors, retained earnings

The increase (decrease) in retained earnings resulting from corrections of errors. [Refer: Retained earnings]

Increase (decrease) through changes in accounting policies, retained earnings

The increase (decrease) in retained earnings resulting from changes in accounting policies. [Refer: Retained earnings]

Retained earnings at end of period

A component of equity representing the entity's cumulative undistributed earnings or deficit.

Subclassifications of assets, liabilities and equities [abstract]

Property, plant and equipment [abstract]

Land and buildings [abstract]

Land

The amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]

Buildings

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

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

The amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]

Vehicles [abstract]

Ships

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

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

Motor vehicles

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

The amount of property, plant and equipment representing vehicles used in the entity's operations. [Refer: Property, plant and equipment]

Fixtures and fittings

The amount of fixtures and fittings, not permanently attached to real property, used in the entity's operations.

Office equipment

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]

Tangible exploration and evaluation assets

The amount of exploration and evaluation expenditures recognised as tangible 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.

Construction in progress

The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets]

Other property, plant and equipment

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

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.

Intangible assets and goodwill [abstract]

Intangible assets other than goodwill [abstract]

Brand names

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

The amount of exploration and evaluation expenditures recognised as intangible 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.

Mastheads and publishing titles

The amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]

Computer software

The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]

Licences and franchises

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

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

The amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]

Intangible assets under development

The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]

Service concession arrangements, classified as intangible assets

The amount of intangible assets representing service concession arrangements. Service concession arrangement is an arrangement whereby a government or other public sector body contracts with a private operator to develop (or upgrade), operate and maintain the grantor’s infrastructure assets such as roads, bridges, tunnels, airports, energy distribution networks, prisons or hospitals.

Other intangible assets

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

The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]

Goodwill

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

The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]

Classes of current inventories [abstract]

Current inventories held for sale

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

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: Inventories]

Current materials and supplies to be consumed in production process or rendering services

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

The amount of current inventories. [Refer: Inventories]

Trade and other non-current receivables [abstract]

Non-current receivables due from related parties

The amount of non-current receivables due from related parties. [Refer: Related parties [member]]

Non-current receivables due from other parties

The amount of non-current receivables due from parties other than related parties.

Non-current receivables arising from accrued income not yet billed

The amount of non-current receivables arising from accrued income not yet billed.

Total trade and other non-current receivables

The amount of non-current trade and other receivables.

Trade and other current receivables [abstract]

Current receivables due from related parties

The amount of current receivables due from related parties. [Refer: Related parties [member]]

Current receivables due from other parties

The amount of current receivables due from parties other than related parties. [Refer: Related parties [member]]

Current receivables arising from accrued income not yet billed

The amount of current receivables arising from accrued income not yet billed.

Total trade and other current receivables

The amount of current trade and other receivables.

Trade and other receivables [abstract]

Receivables due from related parties

The amount of receivables due from related parties. [Refer: Related parties [member]]

Receivables due from other parties

The amount of receivables due from parties other than related parties.

Receivables arising from accrued income not yet billed

The amount of receivables arising from accrued income not yet billed.

Total trade and other receivables

The amount of trade and other receivables.

Cash and cash equivalents [abstract]

Cash [abstract]

Cash on hand

The amount of cash held by the entity. This does not include demand deposits.

Balances with banks

The amount of cash balances held at banks.

Total cash

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

Cash equivalents [abstract]

Short-term deposits, classified as cash equivalents

A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]

Short-term investments, classified as cash equivalents

A classification of cash equivalents representing short-term investments. [Refer: Cash equivalents]

Other banking arrangements, classified as cash equivalents

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

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

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

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]

Classes of other provisions [abstract]

Warranty provision [abstract]

Non-current warranty provision

The amount of non-current provision for warranties. [Refer: Warranty provision]

Current warranty provision

The amount of current provision for warranties. [Refer: Warranty provision]

Total warranty provision

The amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions]

Restructuring provision [abstract]

Non-current restructuring provision

The amount of non-current provision for restructuring. [Refer: Restructuring provision]

Current restructuring provision

The amount of current provision for restructuring. [Refer: Restructuring provision]

Total restructuring provision

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

The amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision]

Current legal proceedings provision

The amount of current provision for legal proceedings. [Refer: Legal proceedings provision]

Total legal proceedings provision

The amount of provision for legal proceedings. [Refer: Other provisions]

Refunds provision [abstract]

Non-current refunds provision

The amount of non-current provision for refunds. [Refer: Refunds provision]

Current refunds provision

The amount of current provision for refunds. [Refer: Refunds provision]

Total refunds provision

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

The amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision]

Current onerous contracts provision

The amount of current provision for onerous contracts. [Refer: Onerous contracts provision]

Total onerous contracts provision

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]

Miscellaneous other provisions [abstract]

Non-current miscellaneous other provisions

The amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions]

Current miscellaneous other provisions

The amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions]

Total miscellaneous other provisions

The amount of miscellaneous other provisions. [Refer: Other provisions]

Other provisions [abstract]

Other non-current provisions

The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]

Other current provisions

The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]

Total other provisions

The amount of provisions other than provisions for employee benefits. [Refer: Provisions]

Trade and other non-current payables [abstract]

Non-current trade payables

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 to related parties

The amount of non-current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]

Deferred income classified as non-current

The amount of deferred income classified as non-current. [Refer: Deferred income]

Accruals classified as non-current

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

Total trade and other non-current payables

The amount of non-current trade and other payables.

Trade and other current payables [abstract]

Current trade payables

The current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities; Trade payables]

Current payables to related parties

The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]

Deferred income classified as current

The amount of deferred income classified as current. [Refer: Deferred income]

Accruals classified as current

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

Total trade and other current payables

The amount of current trade and other payables.

Trade and other payables [abstract]

Trade payables

The amount of payment due to suppliers for goods and services used in the entity's business.

Payables to related parties

The amount of payables due to related parties. [Refer: Related parties [member]]

Deferred income

The amount of liability representing income that has been received but is not yet earned. [Refer: Revenue]

Accruals

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 trade and other payables

The amount of trade and other payables.

Categories of non-current financial assets and non-current financial liabilities [abstract]

Non-current financial assets at fair value through profit or loss

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 that are debt instruments, at amortised cost

The amount of non-current financial assets that are debt instruments measured at amortised cost. [Refer: Financial assets that are debt instruments, at amortised cost]

Non-current financial assets that are equity instruments, at cost

The amount of non-current financial assets that are equity instruments measured at cost less impairment. [Refer: Financial assets that are equity instruments, at cost]

Non-current financial liabilities at fair value through profit or loss

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

The amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]

Non-current loan commitments, at cost

The amount of non-current loan commitments measured at cost less impairment. [Refer: At cost [member]; Loan commitments, at cost]

Categories of current financial assets and current financial liabilities [abstract]

Current financial assets at fair value through profit or loss

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 that are debt instruments, at amortised cost

The amount of current financial assets that are debt instruments measured at amortised cost. [Refer: Financial assets that are debt instruments, at amortised cost]

Current financial assets that are equity instruments, at cost

The amount of current financial assets that are equity instruments measured at cost less impairment. [Refer: Financial assets that are equity instruments, at cost]

Current financial liabilities at fair value through profit or loss

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

The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]

Current loan commitments, at cost

The amount of current loan commitments measured at cost less impairment. [Refer: At cost [member]; Loan commitments, at cost]

Categories of financial assets and financial liabilities [abstract]

Financial assets at fair value through profit or loss

The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. [Refer: At fair value [member]; Financial assets, class [member]]

Financial assets that are debt instruments, at amortised cost

The amount of financial assets that are debt instruments measured 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 minus any reduction (directly or through the use of an allowance account) for impairment or uncollectibility. [Refer: Financial assets, class [member]]

Financial assets that are equity instruments, at cost

The amount of financial assets that are equity instruments measured at cost less impairment. [Refer: At cost [member]; Financial assets, class [member]]

Financial liabilities at fair value through profit or loss

The amount of financial liabilities that are measured at fair value and for which gains (losses) are recognised in profit or loss. [Refer: At fair value [member]]

Financial liabilities at amortised cost

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.

Loan commitments, at cost

The amount of commitments to receive a loan measured at cost less impairment. [Refer: At cost [member]]

Other reserves [abstract]

Reserve of exchange differences on translation

A component of equity representing exchange differences on translation of financial statements of foreign operations recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income]

Reserve of cash flow hedges

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.

Revaluation surplus

A component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]

Total other reserves

A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]

Analysis of income and expense [abstract]

Revenue [abstract]

Revenue from sale of goods

The amount of revenue arising from the sale of goods. [Refer: Revenue]

Revenue from rendering of services

The amount of revenue arising from the rendering of services. [Refer: Revenue]

Revenue from construction contracts

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

The amount of income arising from royalties.

Interest income

The amount of income arising from interest.

Dividend income

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.

Revenue from commissions

The amount of revenue arising from commissions. [Refer: Revenue]

Income from government grants

The amount of income recognised in relation to government grants. [Refer: Government grants]

Revenue from franchise fees

The amount of revenue arising from franchise fees, which may cover the supply of initial and subsequent services, equipment and other tangible assets and know-how. [Refer: Revenue]

Other revenue

The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue]

Total revenue

The gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants.

Classes of employee benefits expense [abstract]

Wages and salaries

A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]

Social security contributions

A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense]

Other short-term employee benefits

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]

Post-employment benefit expense, defined contribution plans

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 or to make direct benefit payments to employees 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, defined benefit plans

The amount of post-employment benefit expense relating to defined benefit plans. [Refer: Defined benefit plans [member]]

Termination benefits expense

The amount of expense in relation to termination benefits. [Refer: Termination benefits [member]]

Other long-term employee benefits

The amount of other long-term employee benefits, which are employee benefits (other than post-employment benefits and termination benefits) that are not wholly due within twelve months after the end of the period in which the employees render the related service. 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]

Other employee expense

The amount of employee expenses that the entity does not separately disclose in the same statement or note.

Total employee benefits expense

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.

Disclosure of notes and other explanatory information [text block]

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

The name of the reporting entity or other means of identification.

Domicile of entity

The country in which the entity is registered and where it has its legal address or registered office.

Legal form of entity

Information about the legal structure under which the entity operates.

Country of incorporation

The country in which the entity is incorporated.

Address of entity's registered office

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

Principal place of business

The place where an entity principally conducts operations.

Description of nature of entity's operations and principal activities

The description of the nature of the entity's operations and principal activities.

Name of parent entity

The name of the entity's parent. A parent is an entity that has one or more subsidiaries.

Name of ultimate parent of group

The name of the ultimate controlling party of the group.

Statement of compliance with IFRS for SMEs [text block]

An explicit and unreserved statement of compliance with all the requirements of IFRS for SMEs.

Management conclusion on fair presentation as consequence of departure

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 in IFRS for SMEs.

Explanation of departure from IFRS for SMEs

The explanation of the entity's departure from IFRS for SMEs, disclosing that it has complied with IFRS for SMEs except that it has departed from a particular requirement to achieve a fair presentation.

Explanation of nature of requirement in IFRS for SMEs and conclusion why requirement is in conflict with objective of financial statements

The explanation of the nature of the requirement in IFRS for SMEs 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 Section 2 of IFRS for SMEs.

Explanation of adjustments that would be necessary to achieve fair presentation

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 IFRS for SMEs would be so misleading that it would conflict with the objective of financial statements set out in section 2 of IFRS for SMEs, but the relevant regulatory framework prohibits departure from the requirement.

Disclosure of uncertainties of entity's ability to continue as going concern [text block]

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

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

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

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

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]

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]

Schedule disclosing information related to reclassifications or changes in presentation.

Reclassified items [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

Reclassified items [member]

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 represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

Description of nature of reclassifications or changes in presentation

The description of the nature of reclassifications or changes in presentation.

Amount of reclassifications or changes in presentation

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

The description of the reason for the reclassifications or changes in presentation.

Description of reason why reclassification of comparative amounts is impracticable

The description of the reason why the reclassification of comparative amounts is impracticable.

Disclosure of summary of significant accounting policies [text block]

The entire disclosure for the summary of significant accounting policies applied by the entity.

Explanation of measurement bases used in preparing financial statements [text block]

The explanation of the measurement basis (or bases) used in preparing the financial statements.

Description of other accounting policies relevant to understanding of financial statements [text block]

The description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose.

Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts

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.

Description of basis for preparing and presenting information not required by IFRS for SMEs

The description of the basis for preparing and presenting information not required by IFRS for SMEs.

Explanation of sources of estimation uncertainty with significant risk of causing material adjustment

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]

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]

Schedule disclosing information related to assets and liabilities with a significant risk of material adjustment.

Assets and liabilities [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

Assets and liabilities [member]

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 represent concepts included in a table. These concepts are used to disclose reportable information associated with domain 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

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

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

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

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.

Statement that fair value of assets other than cash to be distributed to owners cannot be measured reliably without undue cost or effort

The statement that the fair value of assets other than cash to be distributed to owners cannot be measured reliably without undue cost or effort.

Description of reasons why reliable fair value measurement of assets other than cash to be distributed to owners would involve undue cost or effort

The description of the reasons why a reliable fair value measurement of assets other than cash to be distributed to owners would involve undue cost or effort.

Disclosure of changes in accounting policies, accounting estimates and errors [text block]

The entire disclosure for changes in accounting policies, accounting estimates and errors.

Disclosure of initial application of amendment to IFRS for SMEs [text block]

The disclosure of the initial application of an amendment to IFRS for SMEs. [Refer: IFRS for SMEs [member]]

Disclosure of voluntary change in accounting policy [text block]

The disclosure of a voluntary change in accounting policy.

Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy

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]

The disclosure of changes in accounting estimates.

Disclosure of changes in accounting estimates [abstract]

Disclosure of changes in accounting estimates [table]

Schedule disclosing information related to the changes in accounting estimates.

Accounting estimates [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

Accounting estimates [member]

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.

Disclosure of changes in accounting estimates [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

Description of nature of change in accounting estimate [text block]

The description of the nature of changes in accounting estimates.

Increase (decrease) in accounting estimate

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 amount of change in accounting estimate is impracticable [text block]

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]

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

The explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors.

Disclosure of events after reporting period [text block]

The entire disclosure for events after the reporting period.

Explanation of body of authorisation

The explanation of who authorised the financial statements for issue.

Date of authorisation for issue of financial statements

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

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]

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]

Schedule disclosing information related to non-adjusting events after the reporting period.

Non-adjusting events after reporting period [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

Non-adjusting events after reporting period [member]

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]

This member stands for major business combinations. [Refer: Business combinations [member]]

Disposal of major subsidiary [member]

This member stands for the disposal of a major subsidiary. A subsidiary is an entity that is controlled by another entity.

Announcement of plan to discontinue operation [member]

This member stands for the announcement of a plan to discontinue an operation.

Major purchases of assets [member]

This member stands for major purchases of assets.

Other disposals of assets [member]

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]

This member stands for expropriation of major assets by government.

Destruction of major production plant [member]

This member stands for destruction of a major production plant.

Announcing or commencing implementation of major restructuring [member]

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

Issues or repurchases of entity's debt or equity instruments [member]

This member stands for issues or repurchases of entity's debt or equity instruments.

Abnormally large changes in asset prices or foreign exchange rates [member]

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]

This member stands for changes in tax rates or tax laws enacted or announced.

Entering into significant commitments or contingent liabilities [member]

This member stands for entering into significant commitments or contingent liabilities. [Refer: Contingent liabilities [member]]

Commencement of major litigation [member]

This member stands for the commencement of major litigation.

Disclosure of non-adjusting events after reporting period [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

Description of nature of non-adjusting event after reporting period

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]

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.

Disclosure of hyperinflationary reporting [text block]

The entire disclosure for 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

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 identity of price index

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

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

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

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.

Disclosure of business combinations [text block]

The entire disclosure for business combinations.

Disclosure of detailed information about business combinations [text block]

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]

Schedule disclosing information related to details of business combinations.

Business combinations [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

Entity's total for business combinations [member]

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

Business combinations [member]

This member stands for the bringing together of separate entities or businesses into one reporting entity.

Disclosure of detailed information about business combination [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

Name of acquiree

The name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]

Description of acquiree

The description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]

Date of acquisition

The date on which the acquirer obtains control of the acquiree in a business combination.

Percentage of voting equity interests acquired

The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]]

Cost of business combination

The aggregate of fair values, at the date of acquisition, of assets given, liabilities incurred or assumed, and equity instruments issued by the acquirer, in exchange for control of the acquiree plus costs directly attributable to the business combination. [Refer: Business combinations [member]]

Description of components of cost of business combination

The description of the components of the cost of a business combination. [Refer: Cost of business combination]

Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]

Financial assets recognised as of acquisition date

The amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets, class [member]; Business combinations [member]]

Inventory recognised as of acquisition date

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

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

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]]

Financial liabilities recognised as of acquisition date

The amount recognised as of the acquisition date for financial liabilities assumed in a business combination. [Refer: Business combinations [member]]

Contingent liabilities recognised as of acquisition date

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)

The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]]

Gain recognised in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination

The amount of any gain recognised in a business combination where the acquirer's interest in the net fair value of the identifiable assets, liabilities and provisions for contingent liabilities exceeds the cost of the business combination. [Refer: Business combinations [member]]

Description of line item in statement of comprehensive income in which gain in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination is recognised

The description of the line item in the statement of comprehensive income in which a gain in a business combination where the acquirer's interest in the net fair value of the identifiable assets, liabilities and provisions for contingent liabilities exceeds the cost of the business combination is recognised. [Refer: Gain recognised in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination]

Description of factors that make up goodwill recognised

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, or intangible assets or other items that do not qualify for separate recognition. [Refer: Goodwill]

Useful lives, goodwill

The useful lives used for goodwill. [Refer: Goodwill]

Reconciliation of changes in goodwill [abstract]

Goodwill at beginning of period

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

The amount of additional goodwill recognised. [Refer: Goodwill]

Increase (decrease) through net exchange differences, goodwill

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

The increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Goodwill]

Impairment loss recognised in profit or loss, goodwill

The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill]

Amortisation, goodwill

The amount of amortisation of goodwill. [Refer: Depreciation and amortisation expense; Goodwill]

Decrease through disposal of previously acquired businesses, goodwill

The decrease in goodwill through the disposal of previously acquired businesses. [Refer: Goodwill]

Total increase (decrease) in goodwill

The increase (decrease) in goodwill. [Refer: Goodwill]

Goodwill at end of period

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 related party [text block]

The entire disclosure for related parties.

Name of parent entity

The name of the entity's parent. A parent is an entity that has one or more subsidiaries.

Name of ultimate parent of group

The name of the ultimate controlling party of the group.

Name of most senior parent entity producing publicly available financial statements

The name of most senior parent entity producing publicly available financial statements.

Explanation of relationships between parent and subsidiaries

The explanation of the relationships between a parent and its subsidiaries.

Key management personnel compensation

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]

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]

Schedule disclosing information related to transactions between related parties.

Categories of related parties [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

Entity's total for related parties [member]

This member stands for the standard value for the 'Categories of related parties' axis if no other member is used.

Related parties [member]

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) 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. (viii) 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). [Refer: Investments in joint ventures; Key management personnel of entity or parent [member]]

Entities with control, joint control or significant influence over entity [member]

This member stands for entities classified as related parties which have control, joint control or significant influence over the reporting entity. [Refer: Related parties [member]]

Entities over which entity has control, joint control or significant influence [member]

This member stands for entities classified as related parties over which the reporting entity has control, joint control or significant influence. [Refer: Related parties [member]]

Key management personnel of entity or parent [member]

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]

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 represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

Description of transactions with related party

The description of related party transactions. [Refer: Related parties [member]]

Description of nature of related party relationship

The description of the nature of the related party relationships. [Refer: Related parties [member]]

Related party transactions [abstract]

Purchases of goods, related party transactions

The amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]]

Revenue from sale of goods, related party transactions

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

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

The amount of property and other assets sold by the entity in related party transactions. [Refer: Related parties [member]]

Services received, related party transactions

The amount of services received in related party transactions. [Refer: Related parties [member]]

Revenue from rendering of services, related party transactions

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

The amount of leases where the entity was the lessor in related party transactions. [Refer: Related parties [member]]

Leases as lessee, related party transactions

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

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

The amount of transfers of research and development to the entity in related party transactions. [Refer: Related parties [member]]

Transfers under license agreements from entity, related party transactions

The amount of transfers under licence agreements from the entity in related party transactions. [Refer: Related parties [member]]

Transfers under license agreements to entity, related party transactions

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

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

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

The amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Related parties [member]]

Provision of guarantees or collateral to entity, related party transactions

The amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Related parties [member]]

Settlement of liabilities by entity on behalf of related party, related party transactions

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

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

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

The amounts payable resulting from related party transactions. [Refer: Related parties [member]]

Amounts receivable, related party transactions

The amounts receivable resulting from related party transactions. [Refer: Related parties [member]]

Explanation of terms and conditions of outstanding balances for related party transaction

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

The explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Related parties [member]]

Provisions for doubtful debts related to outstanding balances of related party transaction

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

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 first-time adoption [text block]

The entire disclosure for the entity's first-time adoption of IFRS for SMEs.

Identification of amounts that have not been restated at date of transition to IFRS for SMEs

The identification of amounts in the financial statements that have not been restated at the date of transition to IFRS for SMEs.

Description of omission of disclosures required by IFRS for SMEs

The description of the omission of disclosures required by IFRS for SMEs.

Identification of amounts that have not been restated as result of applying amendments to IFRS for SMEs

The identification of amounts in the financial statements that have not been restated as result of applying amendments to IFRS for SMEs.

Disclosure of comparative information prepared under previous GAAP [text block]

The disclosure, in the entity's first financial statements that conform to IFRS for SMEs, 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]

Schedule disclosing information related to comparative information prepared under previous GAAP.

Financial effect of transition from previous GAAP to IFRS for SMEs [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

IFRS for SMEs [member]

This member stands for IFRS for SMEs. It also represents the standard value for the 'Financial effect of transition from previous GAAP to IFRS for SMEs' axis if no other member is used.

Previous GAAP [member]

This member stands for the basis of accounting that the entity used immediately before adopting IFRS for SMEs. [Refer: IFRS for SMEs [member]]

Effect of transition to IFRS for SMEs [member]

This member stands for the financial effect of the transition from previous GAAP to IFRS for SMEs. [Refer: Previous GAAP [member]; IFRS for SMEs [member]]

Disclosure of comparative information prepared under previous GAAP [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

Equity

The amount of residual interest in the assets of the entity after deducting all its liabilities.

Profit (loss)

The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income]

Explanation of effect of transition on reported financial position

The explanation of how the transition from previous GAAP to IFRS for SMEs affected the entity's reported financial position. [Refer: Previous GAAP [member]; IFRS for SMEs [member]]

Explanation of effect of transition on reported financial performance

The explanation of how the transition from previous GAAP to IFRS for SMEs affected the entity's reported financial performance. [Refer: Previous GAAP [member]; IFRS for SMEs [member]]

Explanation of effect of transition on reported cash flows

The explanation of how the transition from previous GAAP to IFRS for SMEs affected the entity's reported cash flows. [Refer: Previous GAAP [member]; IFRS for SMEs [member]]

Description of reason why entity stopped applying IFRS for SMEs

The description of the reason why an entity that has applied IFRS for SMEs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRS for SMEs, stopped applying IFRS for SMEs.

Description of reason why entity is resuming application of IFRS for SMEs

The description of the reason why an entity that has applied IFRS for SMEs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRS for SMEs, is resuming application of IFRS for SMEs.

Description of whether entity has applied section 35 or section 10 when applying IFRS for SMEs

The description of whether the entity has applied section 35 or section 10 when applying IFRS for SMEs.

Explanation of fact that financial statements for previous periods not presented

The explanation, in the entity's first financial statements that conform to IFRS for SMEs, of the fact that the entity did not present financial statements for previous periods.

Disclosure of property, plant and equipment and investment property at cost less accumulated depreciation and impairment [text block]

The entire disclosure for property, plant and equipment and investment property at cost less accumulated depreciation and impairment.

Disclosure of detailed information about property, plant and equipment [text block]

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]

Schedule disclosing information related to details of property, plant and equipment.

Classes of property, plant and equipment [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

Property, plant and equipment [member]

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]

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]

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]

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]

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]

This member stands for a class of property, plant and equipment representing vehicles used in the entity's operations. [Refer: Property, plant and equipment]

Ships [member]

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]

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]

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]

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]

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]

Tangible exploration and evaluation assets [member]

This member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer: Tangible exploration and evaluation assets]

Construction in progress [member]

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]

Other property, plant and equipment [member]

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]

Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

Carrying amount [member]

This member stands for the amount at which an asset or liability is recognised in the statement of financial position. 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]

Gross carrying amount [member]

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]

Accumulated depreciation, amortisation and impairment [member]

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

Disclosure of detailed information about property, plant and equipment [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

Measurement bases, property, plant and equipment

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

The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment]

Useful lives or depreciation rates, property, plant and equipment

The useful lives or depreciation rates used for property, plant and equipment. [Refer: Property, plant and equipment]

Reconciliation of changes in property, plant and equipment [abstract]

Property, plant and equipment at beginning of 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.

Changes in property, plant and equipment [abstract]

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

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

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

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

The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]

Revaluation increase (decrease), property, plant and equipment

The increase (decrease) in property, plant and equipment resulting from revaluations. [Refer: Property, plant and equipment; Revaluation surplus]

Impairment loss recognised in other comprehensive income, property, plant and equipment

The amount of impairment loss recognised in other comprehensive income for property, plant and equipment. Impairment loss is a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Property, plant and equipment]

Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment

The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment. Reversal of an impairment loss is 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: Property, plant and equipment]

Impairment loss recognised in profit or loss, property, plant and equipment

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

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]

Increase (decrease) through other changes, property, plant and equipment

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]

Disposals, property, plant and equipment

The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment]

Total increase (decrease) in property, plant and equipment

The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment]

Property, plant and equipment at end of 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.

Effective date of revaluation, property, plant and equipment

The effective date of the revaluation of property, plant and equipment stated at revalued amounts.

Explanation of involvement of independent valuer in revaluation, property, plant and equipment

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]

Explanation of revaluation methods and significant assumptions, property, plant and equipment

The explanation of the revaluation methods and the significant assumptions applied in estimating the fair values for items of property, plant and equipment. [Refer: Property, plant and equipment]

Property, plant and equipment, revalued assets, at cost

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]

Measurement bases, investment property at cost less accumulated depreciation and impairment

The measurement bases used for determining the gross carrying amount for investment property at cost less accumulated depreciation and impairment. [Refer: Gross carrying amount [member]; Investment property [member]]

Depreciation method, investment property at cost less accumulated depreciation and impairment

The depreciation method used for investment property at cost less accumulated depreciation and impairment. [Refer: Investment property [member]]

Useful lives or depreciation rates, investment property at cost less accumulated depreciation and impairment

The useful lives or depreciation rates used for investment property at cost less accumulated depreciation and impairment. [Refer: Investment property [member]]

Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [text block]

The disclosure of the reconciliation of investment property at cost less accumulated depreciation and impairment. [Refer: Investment property [member]]

Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [abstract]

Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [table]

Schedule disclosing information related to the reconciliation of investment property at cost less accumulated depreciation and impairment.

Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

Carrying amount [member]